The employment of foreigners in Albania is handled through a single document, the unified work and residence permit. It replaces the work permit and the residence permit, and is obtained before work begins. The basis is Law No. 79/2021 “On Foreigners,” as amended by Law No. 43/2025, and Government Decree No. 858, dated December 29, 2021, as amended.
This page has two parts. The first is addressed to the Albanian employer who will hire a foreign national. The second is addressed to the foreigner himself who is coming to work, to self-employ, or to bring his family. At the end you'll find the monthly obligations that arise once the employee starts working, because that's where more businesses go wrong than with the permit.
Read also: Application for a unified license on e-Albania, step by step
Entering Albania and working in Albania are two different things. Many contacts write to us because they entered freely and assumed they could work just as freely.
A foreign national entering on a C-type visa, or who is visa-exempt, may stay for up to 90 days within any 180-day period, starting from the date of first entry. This is a right of residence, not a right to work. The basis is Article 20 and Article 29 of Law No. 79/2021.
Upon entry, the foreign national must register within 10 days with the local border and migration authority in the area where they reside, in accordance with Article 29, paragraph 5. This registration does not replace the permit.
When the stay will be longer than 90 days within a 180-day period, or when a visa is required for the single-entry permit, an application is made for a D-type visa under Article 21. The application is submitted online at the electronic visa system, no more than 90 days before the date of travel, and is reviewed within 15 days, with an extension of up to 30 days in justified cases, in accordance with Article 24, paragraph 3.
As of August 2026, pursuant to the joint directive of the Ministry of the Interior and the Ministry of Economy and Innovation, which repealed Directive No. 3 of January 11, 2023, certain categories are no longer subject to prior assessment of National Agency for Employment and Skills.
These are citizens of the United States, citizens of the Schengen Area countries outside the European Union, and citizens of the Western Balkans, namely Kosovo, North Macedonia, Montenegro, Serbia, and Bosnia and Herzegovina. For them, the application is handled directly by the border and migration authority.
This is a procedural facilitation, not an exemption from the permit. These categories also require a single permit before they begin work. For European Union citizens, the treatment varies by category and is verified on a case-by-case basis.
The employment of foreigners begins with a single electronic application. It is done in electronicAlbania, on behalf of the employer. The portal offers a preliminary assessment service and an employer application service for a single permit, plus a dedicated renewal service.
| Step | What happens and within what timeframe? |
|---|---|
| 1 | The job offer or employment contract is prepared with the terms, salary, and duration. |
| 2 | A preliminary assessment is required on e-Albania when the category requires it. |
| 3 | Application for a unified permit with complete documentation has been submitted. |
| 4 | The National Employment and Skills Agency issues a response within one business day, in accordance with the August 2026 directive. |
| 5 | The electronic provisional permit is issued within 5 days. |
| 6 | The foreigner presents himself at the civil registry office within 30 days and pays for the biometric card. |
| 7 | The license card is issued within two weeks and the employee is placed on the payroll. |
Step six is often overlooked. The foreigner's identity number is generated when registering with the civil registry, and without that number the employee cannot be reported on the payroll. The obligation to declare residence within 30 days comes from the law. No. 10129, dated May 11, 2009, “On civil status.”.
From the employer, the employment contract or job offer and the company's details are required. From the foreign national, the travel document with the note sections, the application form according to the annexes of the government decree, a photograph no older than six months with a white background, and proof of accommodation are required. The full list depends on the permit category and is published by Ministry of the Interior along with the service card on e-Albania.
The employment contract is the document that keeps the entire procedure in place. You can find its mandatory elements on our page for the employment contract.
| Type | Fee |
|---|---|
| Unique employer permit, up to 1 year | 8,000 lek |
| Unique employer leave, up to 2 years | 9,000 lek |
| Unique employer permit, up to 3 years | 10,000 leks |
| Renewal of the single license | 4,000 lek |
| Initial application with a five-year validity for U.S., European Union, and Kosovo citizens. | 12,000 lek |
| Residence permit, first application | 4,500 lek |
| Residence permit, renewal | 2,250 lek |
The fees are those published by the Ministry of the Interior. The exact amount is displayed on the service card at the time of application, because it varies depending on the deadline and category.
A 2026 relief applies to businesses that retain the same employee. When renewing the license, it is no longer necessary to post the open job position.
This part speaks directly to the foreigner. The order of actions matters more than speed.
Start with the employer. He applies for the single permit., It's not you; you hand over your personal documents. If your planned stay exceeds 90 days, apply for a D visa before you depart. If you enter without a visa, keep in mind that the days of your stay still count even while your application is under review.
Law No. 79/2021 recognizes the self-employed person and the investor as separate categories, defined in Article 3. Business registration at the National Business Center and the residence permit are two parallel procedures, so most mistakes occur when one is started without considering the other.
Read also: How a foreign national registers as a natural person
Read also: How to start a business in Albania as a foreigner, D visa and unique permit
Family reunification is the entry and stay of family members of an Albanian national or of a foreigner legally residing in Albania, in accordance with Article 3, paragraph 4. Family members include the spouse, cohabiting partners, unmarried minor children, adult children who cannot meet their own needs due to their circumstances, and direct lineal ancestors of the first degree.
The law recognizes Type A permits for residence only, Type B permits with a fixed, renewable term, Type C permits with a permanent term, as well as the “AL Blue Card” for highly qualified employees, pursuant to Article 32. The transition from a time-limited permit to a permanent permit is tied to years of lawful, uninterrupted residence, and the specific requirements are verified with the migration authority before applying.
Here, hiring foreigners becomes an accounting matter. A foreign employee is treated the same as a domestic employee, with no special treatment.
The wage cannot be below the national minimum wage of 50,000 lek per month as of January 1, 2026. Contributions are 16.7 percent for the employer and 11.2 percent for the employee, with a maximum social security wage of 186,416 lekë per month. The payroll tax is 13 percent on annual income up to 2,040,000 lek and 23 percent on the amount above that, according to Law No. 29/2023. Payroll lists must be submitted by the 20th of the following month.
The calculation details are on our page for Wage and contributions, while the practical declaration is explained in Declaration in e-Filing.
Albania has bilateral social security agreements with 16 states, listed by Social Security Institute. When an employee is sent by one of these countries, the certificate of coverage keeps him under the scheme of the country of origin for a limited period and avoids double payment.
The agreement with Italy entered into force on July 1, 2025. For an employee sent from Albania to Italy, the certificate is issued by the Social Security Institute on form AL/IT 101 and covers up to 24 months. For the reverse direction, the certificate is issued by the Italian institution.
On the payroll, an employee with a coverage certificate is recorded under a separate category. Instruction No. 16, dated July 8, 2026, added category 42 for those who are fully exempt from contributions for the covered period and category 43 for those who opt for voluntary payments in Albania.
The first rule is residing for 183 days or more during the tax year. The second rule is the center of vital interests, namely permanent residence and family and economic life in Albania. Only one of them is required, according to Article 8 of the law. No. 29/2023, and the consequence is taxation on worldwide income, not just on income sourced in Albania.
A tax resident with annual gross income of 1,200,000 lek or more, or with more than one employment relationship during the year, must file the annual individual return by March 31 of the following year.
Read also: When are you considered a tax resident in Albania?
Read also: Double Taxation Avoidance Agreements
The employment of foreigners rarely fails under the law and often fails in the sequence of procedures.
Work begins before the permit is issued. The employment relationship does not start with the employer's promise, but with the document. An undeclared employee costs VAT and corporate income tax payers 200,000 lek, according to Article 119 of the law. No. 9920/2008, regardless of his citizenship.
Days of stay are being counted incorrectly. The 90-day-within-180-day rule does not reset with every exit from the country. Leaving and returning do not clear the counter.
Registration with the civil registry is postponed until later. Without the ID number, the payroll list remains incomplete and the first month goes by without a proper declaration.
The certificate of coverage is obtained after work begins. It covers the period for which it is issued, so it is required in advance, not after contributions have been paid twice.
Renewal is considered on the last day. The renewal file is prepared in advance, because the permit deadline doesn't wait and work cannot continue with an expired permit.
In February 2026, the Ministry of the Interior conducted a public consultation on additions and changes to Government Decree No. 858/2021. The project provides for criminal record certificates no older than six months for each application, a separate category for domestic workers, a shortened review period for the unified permit, and full digitization of the procedure. The consultation has closed and the final text is expected to be published.
Until then, the above rules apply. The page will be updated upon publication of the 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 notificationsNo. The right to work arises with the permit, not with the application. Legal residence and legal work are two separate things.
For employment, the application is made by the employer on e-Albania. The employee provides personal documents and signs the contract.
The National Employment and Skills Agency issues its decision within one business day in accordance with the August 2026 directive, and the electronic provisional permit is issued within five days. The total duration depends on the completeness of the file and the category.
The law provides for the possibility of quotas approved by a decision of the Council of Ministers. Before a planned recruitment, verify the status of the quotas at the time of application.
The cost has two parts. The license fee, from 4,000 to 12,000 lek according to the term and category, and the monthly employment cost, the same as that of a local employee.
Yes. Social and health insurance is mandatory in the same way as for a local employee, according to Law No. 7703/1993 and Law No. 10383/2011. The only exception comes from the certificate of coverage under a bilateral agreement.
Registration with the National Business Center and a residence permit are separate procedures. Staying for more than 90 days requires a permit, and its form depends on your role in the company.
The employment relationship remains without legal coverage and the business is exposed to labor inspections and tax audits. Renewal is required before the expiration date.
Law No. 79/2021 “On Foreigners,” as amended by Law No. 43/2025, Articles 3, 20, 21, 24, 29, 32, and 33. The updated text is published by Employment Service Agency.
Decision No. 858, dated December 29, 2021, as amended, on the criteria, procedures, and documentation.
The joint directive of the Ministry of the Interior and the Ministry of Economy and Innovation of August 2026, which repealed Directive No. 3 of January 11, 2023.
Law No. 29/2023 “On Income Tax,” Articles 8, 22, and 24.
Law No. 7703/1993 and Law No. 10383/2011 on social and health insurance.
Law No. 10129, dated May 11, 2009, “On Civil Status,” for the identity number and declaration of residence.
Law No. 9920/2008 “On Tax Procedures,” Article 119, concerning undeclared employees.
The visa regime is published by the Ministry for Europe and Foreign Affairs.
Page verified: September 5, 2026
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