{"id":55094,"date":"2026-08-04T19:49:18","date_gmt":"2026-08-04T19:49:18","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=55094"},"modified":"2026-08-04T19:49:19","modified_gmt":"2026-08-04T19:49:19","slug":"agreements","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/te-huajt-dhe-taksimi-i-dyfishte\/marreveshjet\/","title":{"rendered":"Double Taxation Avoidance Agreements and Certificate of Residence"},"content":{"rendered":"

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Home Page<\/a><\/span> | Tax legislation<\/a><\/span> | Foreigners and double taxation<\/a><\/span> | Double Taxation Avoidance Agreements and Certificate of Residence<\/span><\/span><\/div>\n\n\n

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When two countries have the right to tax the same income, the double taxation avoidance agreement determines who is taxed, how much is taxed, and how tax paid in the other country is taken into account. Albania has over 40 agreements in force<\/a>, and when the agreement is implemented, it takes precedence over domestic law. This article will discuss double taxation avoidance agreements and their impact on Albanian taxpayers.<\/p>\n\n\n\n

This page explains how the agreement works, how to obtain the certificate of residence, how to credit taxes paid abroad, and what documentation is required before payment. <\/p>\n\n\n\n

Read also: When are you considered a tax resident in Albania?<\/a>.<\/p>\n\n\n\n

How a deal works<\/h2>\n\n\n\n

The agreement does not create a new tax. It allocates the right to tax between the two countries and eliminates double taxation. In practice, it does three things: it lowers the withholding tax rate on certain categories of payments, it assigns the right to tax to only one country for other categories, and it resolves the situation when two countries treat the same person as a resident.<\/p>\n\n\n\n

What does the agreement do?<\/p>\n\n\n\n

Situation<\/th>The effect of the agreement<\/th><\/tr>
Payment to a non-resident from a country with an agreement<\/td>The withholding tax rate can be reduced.<\/td><\/tr>
Income categories that the agreement leaves to a single country<\/td>Tax is not withheld in Albania.<\/td><\/tr>
Two countries treat the same person as a resident.<\/td>The residency is selected according to the criteria of the agreement.<\/td><\/tr>
The Albanian resident pays taxes abroad.<\/td>Foreign tax is credited in Albania.<\/td><\/tr>
Documentation is missing at the time of payment.<\/td>The domestic law norm applies.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Over 40 agreements in force<\/h3>\n\n\n\n

Albania has over 40 agreements in force<\/a> for the avoidance of double taxation. The list of countries and the text of each agreement are available at Instruction No. 11, dated July 23, 2024<\/a>, and in its Annex 2. The rates and categories vary from one agreement to another, so the text is read on a case-by-case basis and is not assumed.<\/p>\n\n\n\n

Read also: Avoidance of Double Taxation in Albania, Agreements and How to Proceed.<\/a><\/p>\n\n\n\n

The agreement does not take effect automatically.<\/h3>\n\n\n\n

This is the point that costs the most money. The agreement applies only when the beneficiary proves his residence in the other country with a residence certificate and the documentation required by the applicable guidance. Without this proof, the Albanian payer withholds tax in accordance with domestic law.<\/p>\n\n\n\n

Read also: The new directive on the avoidance of double taxation<\/a>.<\/p>\n\n\n\n

Certificate of Residence and How to Obtain It<\/h2>\n\n\n\n

The certificate of residence is a document issued by the tax administration of the country where the beneficiary is a resident. It certifies that the person is taxed in that country and that the treaty may be applied.<\/p>\n\n\n\n

Steps, from request to payment<\/h3>\n\n\n\n

\u2714 The non-resident beneficiary requests the certificate of residence from the tax administration of his country.
\u2714 The certificate is completed according to the form and requirements of Instruction No. 11, dated July 23, 2024<\/a>, together with Annex 2
\u2714 The certificate and accompanying documentation are delivered to the Albanian payer before payment.
\u2714 The Albanian payer checks the validity and the period covered by the certificate.
Payment is made at the agreed rate, and the documentation is kept in the transaction file.
\u2714 When the certificate is missing, domestic law applies and the request for return is made later.<\/p>\n\n\n\n

When the certificate arrives late<\/h3>\n\n\n\n

When the documentation is missing at the time of payment, the Albanian payer applies the domestic law rate. Recovery is possible afterward, but it is a longer procedure than submitting the document in a timely manner, so the certificate is required together with the contract, not after the invoice.<\/p>\n\n\n\n

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Attention. The recovery of overwithheld tax when the certificate is submitted late is described as a practice. The procedure, the form, and the deadline for the request must be confirmed at Instruction No. 11\/2024<\/a> before publication. <\/p>\n<\/blockquote>\n\n\n\n

Documentation Deadline and Fines<\/h3>\n\n\n\n

The documentation of agreements has a deadline, and failure to submit it is punishable by a fine of 10,000 lek per month, for up to 24 months, pursuant to Article 115\/3 of the Law.Case No. 9920\/2008<\/a>.<\/p>\n\n\n\n

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Attention. The precise link between the 24-month term, the loss of the right to enforce the agreement, and the monthly penalty must be confirmed in Instruction No. 11\/2024<\/a> and in article 115\/3 of Law No. 9920\/2008 <\/a>before publication.<\/p>\n<\/blockquote>\n\n\n\n

Calculated example: payment to a foreign provider<\/h2>\n\n\n\n
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An Albanian company pays 1,000,000 lek\u00eb for consulting services to a non-resident company. Without a residence certificate, 15% withholding tax is applied, i.e., 150,000 lek\u00eb. The provider receives 850,000 lek and the Albanian company declares and pays 150,000 lek. If the certificate is submitted before payment and the agreement provides for a lower rate for this category, the difference remains with the provider. If the agreement grants the right to tax only to the provider's country, nothing is withheld in Albania.<\/p>\n<\/blockquote>\n\n\n\n

The exact rate of the agreement is not stated on this page because it varies from one country to another. It can be found in the text of the relevant agreement before payment.<\/p>\n\n\n\n

Read also: How a non-resident who works or earns income in Albania is taxed<\/a>.<\/p>\n\n\n\n

Credit for tax paid abroad<\/h2>\n\n\n\n

An Albanian resident who has paid tax abroad on income also declared in Albania may credit that tax. The credit is limited and cannot exceed the tax that Albania would impose on the same income. Any excess tax paid is refunded within 60 days.<\/p>\n\n\n\n

Calculated example for society<\/h3>\n\n\n\n
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A resident Albanian company realizes 3,000,000 lek profit from a foreign activity and pays 500,000 lek in tax there. The Albanian tax on the same profit, at a rate of 15%, is 450,000 lek. The credit is capped at 450,000 lek, so in Albania no tax is paid on this profit and the 50,000-lek difference is not refunded. Had 300,000 lek been paid abroad, the credit would be full and 150,000 lek would be paid in Albania.<\/p>\n<\/blockquote>\n\n\n\n

For individuals, the principle is the same and is applied under Articles 25 and 26, while for companies it is applied under Article 42.<\/p>\n\n\n\n

Read also: Resolution of double taxation disputes with EU countries<\/a><\/p>\n\n\n\n

Required documentation<\/h2>\n\n\n\n

The file for a payment to a non-resident is prepared before the payment and kept intact. When an audit comes, it is the only proof that the agreement was executed correctly.<\/p>\n\n\n\n

\u2714 Beneficiary's certificate of residence, valid for the payment period
\u2714 The contract or order describing the service, the place of performance, and the price
\u2714 Provider invoice and bank payment document
\u2714 The form and declarations required by Instruction No. 11\/2024 <\/a>and Annex 2
\u2714 For the credit of foreign tax, proof of tax paid abroad
\u2714 For services received from abroad, self-billing documentation in accordance with the fiscalization law.<\/p>\n\n\n\n

The mistakes we see<\/h2>\n\n\n\n

The agreement is assumed to be automatically enforced without a residence certificate, and the Albanian payer remains liable at the domestic rate.<\/p>\n\n\n\n

The certificate of residence is required after payment, when recovery is much more difficult.<\/p>\n\n\n\n

The rate of a single agreement is assumed to be the same for every country, whereas rates vary from agreement to agreement.<\/p>\n\n\n\n

Last year's certificate is used for the new year's payments without checking the period it covers.<\/p>\n\n\n\n

Foreign tax credit is required without proof of tax paid abroad.<\/p>\n\n\n\n

Tax paid abroad is credited without limit, while the cap is the Albanian tax on the same income.<\/p>\n\n\n\n

The agreement documentation was not submitted on time, and a fine of 10,000 lek per month applies.<\/p>\n\n\n\n

Frequently Asked Questions<\/h2>\n\n\n\n

How many double taxation avoidance agreements does Albania have?<\/h3>\n\n\n\n

Over 40 agreements in force. The list and text of each are available at Instruction No. 11, dated July 23, 2024<\/a> and the official page of General Directorate of Taxes.<\/a><\/p>\n\n\n\n

How do you obtain a certificate of residence?<\/h3>\n\n\n\n

It is issued by the tax administration of the country of residence and delivered to the Albanian taxpayer before payment, together with the documentation required by the instructions.<\/p>\n\n\n\n

What happens if the certificate is missing at the time of payment?<\/h3>\n\n\n\n

The Albanian payer withholds tax in accordance with domestic law, namely 15% on services and other categories, and 8% on dividends.<\/p>\n\n\n\n

Does the agreement take precedence over Albanian law?<\/h3>\n\n\n\n

Yes. When the agreement is implemented and the documentation is complete, it takes precedence over domestic law.<\/p>\n\n\n\n

What is the fine if the documentation of the agreement is not submitted?<\/h3>\n\n\n\n

10,000 lek\u00eb per month, for up to 24 months, pursuant to Article 115\/3 of the Law No. 9920\/2008.<\/a><\/p>\n\n\n\n

How is tax paid abroad credited?<\/h3>\n\n\n\n

It is deducted from the Albanian tax on the same income, up to the amount of the Albanian tax. Any excess is not refunded, but tax overpaid in Albania is refunded within 60 days.<\/p>\n\n\n\n

Who requests the certificate, the payer or the beneficiary?<\/h3>\n\n\n\n

The certificate is requested by the non-resident beneficiary from his country's administration, and then he hands it over to the Albanian payer.<\/p>\n\n\n\n

Is a new certificate required for each payment?<\/h3>\n\n\n\n

The certificate must cover the payment period. Write to us with your circumstances, and we will tell you exactly what is required for your specific case.<\/p>\n\n\n\n

Legal basis<\/h2>\n\n\n\n

Law No. 29\/2023 \"On Income Tax\"<\/a>, as amended, Articles 25 and 26 on the credit for foreign tax and refund, Article 42 on the credit for companies, Articles 58 and 59 on withholding tax, and rates 8% and 15%<\/p>\n\n\n\n

Instruction No. 11, dated July 23, 2024<\/a>, and Annex 2, for the implementation of double taxation avoidance agreements<\/p>\n\n\n\n

Law No. 9920, dated 19.05.2008<\/a> \u201cFor Tax Procedures,\u201d as amended, Article 115\/3 on documentation of agreements<\/p>\n\n\n\n

Double taxation avoidance treaties, according to the list in Annex 2 of Directive No. 11\/2024<\/a>.<\/p>\n\n\n\n

The text of Consolidated Law<\/a>.<\/p>\n\n\n

<\/p>\n

AlProfit Consult reads the agreement applicable to your case, requests and verifies the certificate of residence, prepares the payment file for the non-resident, and calculates the foreign tax credit as part of the monthly subscription.<\/p>\n

VIEW PRICES<\/a><\/p>\n

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<\/p>","protected":false},"excerpt":{"rendered":"

Kur dy vende kan\u00eb t\u00eb drejt\u00eb t\u00eb tatojn\u00eb t\u00eb nj\u00ebjt\u00ebn t\u00eb ardhur, marr\u00ebveshja p\u00ebr shmangjen e taksimit t\u00eb dyfisht\u00eb vendos kush tatohet, sa tatohet dhe si merret parasysh tatimi i paguar n\u00eb vendin tjet\u00ebr. Shqip\u00ebria ka mbi 40 marr\u00ebveshje n\u00eb fuqi, dhe kur marr\u00ebveshja zbatohet, ajo ka p\u00ebrpar\u00ebsi ndaj ligjit t\u00eb brendsh\u00ebm. N\u00eb k\u00ebt\u00eb artikull […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":54475,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-55094","page","type-page","status-publish","hentry"],"yoast_head":"\nMarr\u00ebveshjet e taksimit t\u00eb dyfisht\u00eb dhe certifikata e rezidenc\u00ebs - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Zbuloni se si marr\u00ebveshjet p\u00ebr shmangjen e taksimit t\u00eb dyfisht\u00eb ndihmojn\u00eb n\u00eb parandalimin e tatimeve t\u00eb dyfishta.\" \/>\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\/taxes\/foreigners-and-double-taxation\/agreements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marr\u00ebveshjet p\u00ebr shmangjen e taksimit t\u00eb dyfisht\u00eb dhe certifikata e rezidenc\u00ebs\" \/>\n<meta property=\"og:description\" content=\"Zbuloni se si marr\u00ebveshjet p\u00ebr shmangjen e taksimit t\u00eb dyfisht\u00eb ndihmojn\u00eb n\u00eb parandalimin e tatimeve t\u00eb dyfishta.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/taxes\/foreigners-and-double-taxation\/agreements\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-04T19:49:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/08\/Marreveshjet-per-shmangjen-e-taksimit-te-dyfishte-dhe-certifikata-e-rezidences-AlProfit-Consult.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/tatime\\\/te-huajt-dhe-taksimi-i-dyfishte\\\/marreveshjet\\\/\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/tatime\\\/te-huajt-dhe-taksimi-i-dyfishte\\\/marreveshjet\\\/\",\"name\":\"Marr\u00ebveshjet e taksimit t\u00eb dyfisht\u00eb dhe certifikata e rezidenc\u00ebs - 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