{"id":15450,"date":"2022-10-08T18:35:44","date_gmt":"2022-10-08T18:35:44","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15450"},"modified":"2022-10-22T11:11:24","modified_gmt":"2022-10-22T11:11:24","slug":"disa-raste-nga-praktika","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/taksimi-i-dyfishte\/disa-raste-nga-praktika\/","title":{"rendered":"Practical Cases: Double Taxation for Foreign Individuals in Albania"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Private: Double taxation<\/a><\/span> | Practical Cases: Double Taxation for Foreign Individuals in Albania<\/span><\/span><\/div>\n\n\n

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Taxation of Passive Income Sourced in Albania for Non-Residents<\/h4>\n\n\n\n

If you are a foreign national earning passive income sourced within the Republic of Albania (such as dividends, interest, or royalties), you are liable to pay tax in Albania.<\/p>\n\n\n\n

If you qualify for benefits under an existing Double Taxation Treaty, the tax rate applied in Albania will be the one specified in that specific agreement.<\/p>\n\n\n\n

Foreign Nationals Working in Albania<\/h4>\n\n\n\n

If you are a foreign national working in Albania, your tax liability depends on your duration of stay: whether it is temporary or continuous.<\/p>\n\n\n\n

If your stay is temporary and you remain in Albania for less than 183 days within a calendar year, you will be considered a non-resident for tax purposes in Albania. Furthermore, if your employer is a non-resident and your remuneration is not derived from a permanent establishment or a fixed base that the employer maintains in Albania, your employment income will be taxed only in your country of residence.<\/p>\n\n\n\n

The above conditions must be met simultaneously. If any of these conditions are not fulfilled, your employment income will be subject to taxation in Albania.<\/p>\n\n\n\n

N\u00ebse q\u00ebndroni m\u00eb shum\u00eb se m\u00eb shume 183 dit\u00eb brenda nj\u00eb viti do t\u00eb jeni rezident p\u00ebr q\u00ebllime tatimore n\u00eb Shqip\u00ebri.<\/p><\/blockquote>\n\n\n\n

Foreign Nationals Studying in Albania<\/h4>\n\n\n\n

If you are a student or attending training\/qualification courses in Albania, your income will not be taxable in Albania, provided the source of that income is outside the territory of the Republic of Albania.<\/p>\n\n\n\n

Foreigners Owning Real Estate in Albania<\/h4>\n\n\n\n

If you are a foreign national and own real estate in Albania, any income derived from that property\u2014whether through direct use, rental, or any other form of exploitation\u2014will be taxable in Albania.<\/p>\n\n\n\n

Source: General Directorate of Taxes.<\/a><\/p>\n\n\n

Do you have a question?<\/h3>

Do not hesitate to contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Taksimi i t\u00eb ardhurave pasive me burim n\u00eb Shqip\u00ebri t\u00eb p\u00ebrfituara nga jorezident\u00ebt N\u00ebse je i huaj por p\u00ebrfiton t\u00eb ardhura pasive me burim nga Republika e Shqip\u00ebris\u00eb (t\u00eb ardhura nga divident\u00ebt, interesat, honoraret) do t\u00eb paguani tatimin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. N\u00ebse p\u00ebrfitoni nga marr\u00ebveshjet tatimore n\u00eb fuqi, masa e tatimit t\u00eb paguar n\u00eb […]<\/p>","protected":false},"author":1,"featured_media":15797,"parent":15448,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15450","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nDisa raste nga praktika p\u00ebr taksimin e dyfisht\u00eb t\u00eb individ\u00ebve t\u00eb huaj n\u00eb Shqip\u00ebri - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/taksimi-i-dyfishte\/disa-raste-nga-praktika\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Disa raste nga praktika p\u00ebr taksimin e dyfisht\u00eb t\u00eb individ\u00ebve t\u00eb huaj n\u00eb Shqip\u00ebri - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Taksimi i t\u00eb ardhurave pasive me burim n\u00eb Shqip\u00ebri t\u00eb p\u00ebrfituara nga jorezident\u00ebt N\u00ebse je i huaj por p\u00ebrfiton t\u00eb ardhura pasive me burim nga Republika e Shqip\u00ebris\u00eb (t\u00eb ardhura nga divident\u00ebt, interesat, honoraret) do t\u00eb paguani tatimin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. 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