Law no. 35/2026 has introduced the concept of the virtual park into Albanian legislation for the first time. Mobile digital employees and start-ups are now treated as residents of the technological park, with the same rights as physically registered businesses. Corporate income tax is zero for fifteen consecutive years for businesses operating within the park. Bylaws clarifying the exact conditions are expected within six months of the law’s entry into force.
For software developers, technological consultants, digital entrepreneurs, and professionals working for international clients, the situation is new. Those who meet the criteria for innovative activity can enter the park's structure without the need for physical space. This article explains what the previous framework offered, what the new law brought, and what you should do if you are considering this option.
Read also: Durana Tech Park: the first technological and scientific park in Albania
Legal Framework
Technological and scientific parks are currently regulated by two legal acts that must be understood together.
The basic law is no. 58/2022 "On the creation, organization, and functioning of technological and scientific parks."It established the structure of the parks, the types of allowed activities, the role of the developer, and the package of fiscal incentives. The law entered into force in August 2022.
Law No. 35/2026 "On some changes and additions" to the aforementioned law has added the concepts of the virtual park, the mobile digital employee, and digital infrastructure as an allowed activity. It was approved on April 2, 2026, and enters into force fifteen days after publication in the Official Gazette.
How the Technological Park Used to Function
According to the 2022 law, the park was a defined land area with geographical boundaries, entry-exit gates, and a customs point. Activity began only after all this physical infrastructure was in place. Businesses operating within the park boundaries benefited from the full package of fiscal incentives.
The mobile digital employee and the start-up without physical space had no clear place in this system. The law did not provide for them as a separate category and did not grant them access to the park's incentives.
Georgia made a similar move in 2020 with the"Remotely from Georgia" program. Professionals who register as individual entrepreneurs pay a one percent turnover tax up to approximately one hundred and sixty-five thousand dollars per year. The country became a serious destination for thousands of digital professionals from around the world. Albania has chosen to build its own framework through the technological park structure.
What the New Law Brought
The mobile digital employee as a park resident
The new law explicitly added to the definition of "user" that start-ups, mobile digital employees, and higher education institutions are treated in the same way as physical residents of the park. This means access to all the fiscal incentives provided by the 2022 law. The exact conditions and criteria will be issued by decision of the Council of Ministers within six months.
The virtual park
The new law defines the virtual park as a form of organization created without necessarily requiring a defined land area. It functions through digital infrastructure and offers the same regulatory and fiscal incentives as the physical park. The business is registered with a primary NIPT (Tax ID) within the park's territory. It may have a secondary NIPT registered outside the territory.
The activity of the virtual park begins with the conclusion of the agreement between the developer and the responsible institution, not with the construction of physical infrastructure.
Digital infrastructure as an allowed activity
The new law added as an allowed activity within the park the creation and maintenance of digital infrastructure for digital services and products, including data centers. This addition opens the park to technological businesses that operate entirely remotely and do not produce anything physical.
The new law also allows activities to be carried out physically, virtually, or in a hybrid manner, according to the agreement approved with the responsible institution.
Read also: New opportunities for your business: how to benefit from technological and scientific parks?
Fiscal Incentives
The fiscal package comes from the 2022 basic law and applies equally to both the virtual and physical park.
| Incentive | Detail | Who Benefits |
|---|---|---|
| 0% Profit Tax | Fifteen consecutive years | Developer and users |
| 0% Salary Tax | Ten years | R&D staff and developer's staff |
| 0% VAT | Goods, equipment, and services for the innovative product | Developer and users |
| 0% Property Tax | Ten years for buildings within the park | Developer and users |
| Infrastructure Impact Tax | Exempted | Developer and users |
| Training Reimbursement | Partially by the state, according to VKM criteria | Scientific and technical employees |
Fiscal incentives are reflected in the contract between the developer and the user and are notified to the tax authorities for each specific case.
How Registration Works
Every park has a developer—a physical or legal person—who builds and administers it. The developer is selected by the Ministry of Economy, which is the responsible institution. After selection, the developer and the institution sign an agreement outlining mutual commitments.
The developer then opens a call for users. A business wishing to enter the park applies to the developer, undergoes the selection procedure, and signs a contract. Fiscal incentives are activated after this contract.
For the virtual park, the structure is the same. The only difference is that the business is not required to be physically within the boundaries of a land zone. It registers with its primary NIPT in the park's territory and operates from anywhere.
Read also: Practical Guide: How to Register a New Business in Albania (2026)
The Limitation You Must Know
The law explicitly prohibits the transfer of an existing activity into the park with the primary purpose of benefiting from fiscal incentives. Any transaction that essentially results in a simple transfer of activity is prohibited.
This means that the technological park is not a fiscal restructuring tool for existing businesses. It is a structure for innovative activities that naturally develop within it. If your business is already operating and you wish only to relocate it to avoid taxes, the path is closed and sanctioned.
If your activity is truly research and development, innovation, or digital infrastructure, the path is open. Consultation is recommended before any decision.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsFrequently asked questions
Who is considered a mobile digital employee according to the law?
The new law treats the mobile digital employee as a person who carries out activity within the park remotely, without mandatory physical presence in the park's territory. The exact conditions, including qualification criteria and required documentation, will be clarified by decision of the Council of Ministers within six months of the law’s entry into force.
Can I enter the park if I already have a registered business?
Only if your existing activity fits naturally into the category of research and development and innovation. The law prohibits the transfer of activity for the primary purpose of tax avoidance. If your activity is truly innovative, the path is not closed. However, the line between what is allowed and what is prohibited requires specific analysis before any action.
What is the difference between primary NIPT and secondary NIPT?
The primary NIPT is the main registration of the business, which establishes the official location of the entity. To enter the virtual park, the business must have its primary NIPT within the park's territory. A secondary NIPT allows the activity to be exercised outside that territory as well. Both can exist simultaneously. This is an innovation of the new law.
When will the bylaws be issued?
The law entered into force in April 2026. The Council of Ministers has a six-month deadline to issue the bylaws regulating the conditions for mobile digital employees, start-ups, and the virtual park. Until then, some practical application details remain open.
Do I have to be physically in Albania to enter the park?
No. This is exactly the main change brought by the virtual park. The business registers with its primary NIPT in the park's territory and can operate from anywhere. Physical presence is not a mandatory condition for the virtual park.
Why it Matters to Act Now
The law has been approved. The virtual park legally exists. What is still missing are the bylaws with the exact application conditions. This six-month interval is the time to analyze, not to act without information.
Businesses and professionals who are prepared when the bylaws are issued will have the advantage of early entry. Those who start the analysis after the bylaws are released will lose valuable time.
If you are a software developer, technological consultant, digital entrepreneur, or mobile employee with international clients, now is the right time to understand if your activity fits within the framework.
Read also: How to open a business in Albania: steps, legal form, and mistakes to avoid