Tax legislation

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Tax legislation

Here you'll find all the taxes affecting a business in Albania, organized by topic. Select the area you're interested in, and on each page you'll find the rule, the deadline, and the legal provision, explained simply.

✓ Under 14 million lek: 0% until 2029 ✓ VAT threshold: 10 million lek ✓ Contributions: 27.9% ✓ Dividend: 8%

What do you find here?

Business
Profit Tax

Rates for individuals and companies, the 0% regime until 2029, deductible expenses and prepayments.

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Business
VAT

When you register and deregister, how do you declare reduced rates, exemptions, and refunds?.

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Employment
Salaries and contributions

Payroll tax, social security and health insurance, monthly e-Filing, and special cases.

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Employment
Self-employed

Regimes and rates, status and contributions, as well as when it's worth taking wages and when it's worth being self-employed.

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Partner's profit
Dividend and withholding tax

How the profit you withdraw from the company is taxed and when withholding tax is applied to the payments you make.

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Billing
Taxation and invoicing

Electronic invoices, cash and POS payments, as well as fiscalization obligations for every sale.

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individual
Individual DIVA declaration

Who is required to file, which deductions are allowed, and how to report rental and investment income.

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Property
Local taxes and property

Building tax, land and plot tax, and fees paid to the municipality.

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Outside the country
Foreigners and double taxation

Tax residency, double taxation treaties, and non-resident taxation.

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Deadlines
Calendar and deadlines

All tax dates of the year in one place, with the option to download them to your calendar.

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Control
Inspection and fines

How the audit is conducted, how to appeal a decision, fines, interest charges, and forced collection.

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Other
Other taxes

National taxes, excise duty, and mineral rent for businesses that have these obligations.

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How much does one employee cost you in total? Enter the gross salary and immediately see the tax, contributions, and the total cost to the business.
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Frequently Asked Questions

Do I pay income tax if my turnover is under 14 million lek?

Until December 31, 2029, businesses with annual turnover up to 14,000,000 lek have a 0.3% rate of profit tax. The annual return must still be filed within the deadline. See terms and exclusions →

When am I required to register for VAT?

Registration becomes mandatory when annual turnover exceeds 10,000,000 lek. A business may also register voluntarily if it finds it advantageous. How do I register?

How many contributions are paid for an employee?

Contributions to social security and health insurance total 27.91% of gross pay. The employer pays 16.71% and the employee 11.21%, within the minimum and maximum wage limits. Calculate the full cost →

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Read also: [Taxation] Questions and Answers from the Accountants' Associations

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