The Albanian tax system makes a simple distinction. A tax resident is taxed on worldwide income, while a non-resident is taxed only on income sourced in Albania. Therefore, the first question is not how much tax you pay, but whether you are a tax resident.
Here you will find three pages covering the topic: the tax residency of individuals and companies, double taxation avoidance treaties along with the certificate of residence, and how a non-resident is taxed when working or earning income in Albania. The pages are also available in English and Italian.
The 183-day rule, permanent residence, effective management of the company, and the documents proving residency.
Read →How the agreement works, how to obtain the certificate, how to credit foreign tax paid, and what documentation is required before payment.
Read →Permanent residence and time limits, income sourced in Albania, withholding at source, and the treatment of foreign employees.
Read →AlProfit Consult assesses your residency, monitors compliance with the agreement, prepares the certificate documentation, and handles declarations for individuals and foreign companies operating in Albania as part of the monthly subscription.
