Tax residency, treaties, and non-resident taxation
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.
✓ Tax resident with 183 days of stay or with permanent residence✓ A resident declares worldwide income; a non-resident only declares income from Albania.✓ Over 40 double taxation avoidance treaties in force✓ Withholding tax 15%, dividend 8%, when the agreement does not apply✓ Permanent residence with services for at least six months within a 12-month period.
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.
