Individuals

Individuals

The following information is valid and applicable until December 31, 2023, following the entry into force of the new Law No. 29/2023 On Income Tax. Please browse our website for more details and updated information at: https://alprofitconsult.al/tatime/

Individual, any natural person is considered a non-trader.

Taxpaying individual, is the person who is obligated to pay taxes, duties, or social and health insurance contributions, as well as the withholding tax agent.

Personal income tax applies to income earned by resident individuals from sources both within and outside Albanian territory, as well as to income earned by non-resident individuals from sources within Albanian territory.

Individual, resident taxpayer

is the person who:

• there is a residence in the Republic of Albania, within the meaning of Article 12 of the Civil Code;
• holds Albanian citizenship and is a diplomatic official or performs a similar function on behalf of the Republic of Albania outside its territory;
• continuously or intermittently, stays in the Republic of Albania for more than 183 days in a 365-day period.

The registration and identification of resident individuals is done with a fiscal code, and as such, the Personal Identification Number on the individual's ID card serves this purpose.

Individual, not a tax resident

An individual is considered a non-resident when they do not meet any of the definitions of an Albanian resident as defined above. 

The registration and identification of a non-resident individual is done with a fiscal code, and as such, the personal identification number on the non-resident's ID card serves this purpose.