The employer applies on e-Albania for a single work and residence permit before the foreign national begins work. The contractual, contribution, and tax obligations are the same as for Albanian nationals.
Unique license
The application is submitted electronically by the employer. Fees range from 8,000 LEK for a one-year permit to 12,000 LEK for a five-year permit, and 4,000 LEK for renewal.
Contributions and Tax
The foreign employee is declared and insured in the same way as any domestic employee, with the same deadlines.
Bilateral agreements
For employees coming from countries with bilateral agreements, the Certificate of Coverage avoids the double payment of contributions.
Legal basis
Law No. 79/2021, as amended. Government Decree No. 858/2021. Bilateral agreements in force.
Do you have a concrete case? We verify it against the text in effect before you act. Request a quote or call +355 69 323 2349.
Verified on August 8, 2026.
Free Guide
5 mistakes that are costing you money every year
Practical guide from our daily work with Albanian businesses. Discover what they are and how to avoid them.
Inside the guide you will find:
How to separate personal finances from the business
