{"id":52748,"date":"2026-07-29T14:33:08","date_gmt":"2026-07-29T14:33:08","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=52748"},"modified":"2026-07-29T14:36:04","modified_gmt":"2026-07-29T14:36:04","slug":"minimum-global-tax-in-albania-who-is-affected-and-what-changes-in-2026","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-minimal-global-ne-shqiperi-ke-prek-dhe-cfare-ndryshon-ne-2026\/","title":{"rendered":"Global minimum tax in Albania: who it affects and what changes in 2026"},"content":{"rendered":"

In June 2026, the Ministry of Finance issued for public consultation <\/a>The draft law on the global minimum tax. Large groups will have to pay at least 15 percent effective tax on their profits, wherever they operate. The draft law incorporates into Albanian legislation the Council Directive. (EU) 2022\/2523<\/a> and is part of the international reform known as the OECD\/G20's Second Pillar, which European Union countries have been implementing since 2024.<\/p>\n\n\n\n

Will we now pay a 15% tax on profit? The good news for the overwhelming majority of businesses in Albania is simple. No. The regime applies only to groups with consolidated annual revenues of at least \u20ac750 million. If your business does not fall within such a structure, the draft law imposes no new obligations, no new reporting requirements, and no additional tax.<\/p>\n\n\n\n

And yet, the topic deserves some attention even from those who are not affected. Albania is entering a global system that until yesterday did not exist in our law, and its introduction shows the direction in which the country's entire tax framework is heading on the road to EU membership. This article explains what the global minimum tax is, who is affected and who is not, how the additional tax is calculated with a concrete example, and what benefits groups that prepare early gain.<\/p>\n\n\n\n

Read also: Albania ratifies the OECD STTR Convention.<\/a><\/p>\n\n\n\n

What is the global minimum tax?<\/h2>\n\n\n\n

The core idea is simpler than the name suggests. For decades, very large groups have been able to shift profits to countries with very low or no taxes at all, through cross-border structures that an ordinary business can't even set up. The result was a global race won by those who had the greatest ability to organize across borders, not by those who worked where the value was created.<\/p>\n\n\n\n

To put an end to this race, over 140 jurisdictions in the OECD\/G20 Inclusive Framework agreed on a common rule. In every country where the group operates, profits must be taxed at an effective rate of at least 15%. If the effective rate somewhere falls below that, an additional tax is applied to raise the burden up to that threshold. It no longer makes sense to shift profits to a tax haven, because you'll end up paying the difference somewhere anyway.<\/p>\n\n\n\n

The European Union turned this agreement into a legal obligation through the Directive. (EU) 2022\/2523<\/a> and its members have been implementing it since 2024. Albania, as a candidate country, is now incorporating it into its own law. For domestic businesses and small and medium-sized enterprises, this is actually good news. They already pay the full Albanian tax and have never had access to international structures. The new regime doesn't add anything; on the contrary, it narrows the advantage that the giant groups had over them.<\/p>\n\n\n\n

\n Request a Free Consultation<\/a>\n<\/div>\n\n\n\n

Who is affected and who is not<\/h2>\n\n\n\n

The scope of application is clearly defined in Article 2 of the draft law. It applies to groups of multinational companies and large domestic groups with consolidated annual revenues of at least \u20ac750 million. This threshold is not an Albanian choice. It is the same standard in the EU Directive and the OECD, so it applies equally from Tirana to Berlin.<\/p>\n\n\n\n

To make the figure tangible, 750 million euros is about 75 billion lek in consolidated annual revenue. The vast majority of businesses operating in Albania don't even come close to this figure. If you're a sole proprietor or part of a group with turnover below this threshold, no new reporting or payment obligations arise. It's that simple.<\/p>\n\n\n\n

So who exactly is affected? In practice, it mainly concerns the local subsidiaries of large international groups operating in Albania, in sectors such as energy, telecommunications, banking, or wholesale trade. If your company is part of such a group, even if the Albanian subsidiary itself is small, the group as a whole falls within the scope of application, and you are subject to specific calculation and reporting obligations.<\/p>\n\n\n\n

The three mechanisms provided by the law<\/h2>\n\n\n\n

The draft law does not impose a single tax but three mechanisms that work like a three-layer safety net. The technical names may sound daunting, but the logic among them is clear and worth understanding, because it also shows why Albania has an interest in passing this law.<\/p>\n\n\n\n

The first layer is the Revenue Inclusion Rule, RPA, internationally known as the Income Inclusion Rule. When the earnings of a group entity are taxed somewhere at an effective rate below 151%, the difference is aggregated at the level of the parent company in the country where it is located.<\/p>\n\n\n\n

The second layer is the Undertaxed Profits Rule (UPR), or RFN. It kicks in only as a backup, when the additional tax cannot be fully collected through the first layer. That way, the system leaves no loopholes.<\/p>\n\n\n\n

The third layer is the one that interests our country the most. Qualified Domestic Minimum Top-up Tax, TSMBK, known as the Qualified Domestic Minimum Top-up Tax. This mechanism gives Albania the right to collect first the difference in tax on profits generated within its territory, before any other country can exercise that right. Without the TSMBK, if a subsidiary in Albania is under-taxed, the shortfall would be collected by the budget of the country where the parent company is located. With the TSMBK, that amount remains in the Albanian budget. In short, the tax generated in Albania stays in Albania.<\/p>\n\n\n\n

Read also: Why Freelancers Should Register as Individuals with TIN: Tax Effects, Risks, and the 2029 Deadline.<\/a><\/p>\n\n\n\n

How is the additional tax calculated, with an example?<\/h2>\n\n\n\n

The calculation is done on a country-by-country basis, not entity-by-entity. For each jurisdiction, the taxes paid by all group entities there are aggregated and divided by their qualified income. The result is the effective tax rate for that country, under Article 26. When this rate falls below 151 TPB, the difference up to 151 TPB constitutes the additional tax percentage, under Article 27.<\/p>\n\n\n\n

A practical clarification is important here, because the additional tax is not applied to the entire profit. The law recognizes that part of the profit comes from real economic activity, from people who work and assets that actually exist. This portion is deducted through the Substance-Based Income Exemption, Section 28, which is calculated as 51% of qualified wage costs plus 51% of the book value of qualified tangible assets. Only the profit remaining after this is subject to additional tax. In the first years of implementation, these percentages are higher and gradually decrease, as a transitional relief under Article 31. The legislature's message is clear: those with real substance are penalized less.<\/p>\n\n\n\n

\n

Let's look at it with an example, using rounded figures for illustration only. Let's assume a group that exceeds the \u20ac750 million threshold and has a subsidiary in Albania. The subsidiary generates \u20ac20,000,000 in qualifying profit and has paid \u20ac2,400,000 in covered taxes. The effective rate is 2,400,000 divided by 20,000,000, i.e., 12.1%. Since 12.1% is below the 15% threshold, the difference of 3 percentage points constitutes the additional tax rate.<\/p>\n<\/blockquote>\n\n\n\n

Now we calculate the taxable amount. If the branch has \u20ac5,000,000 in qualified wage costs and \u20ac10,000,000 in tangible assets, the exemption is 51% of each, so \u20ac250,000 plus \u20ac500,000, totaling \u20ac750,000. The profit remaining to be taxed is 20,000,000 minus 750,000, i.e., 19,250,000 euros. The additional tax is 3% of that amount, i.e., 577,500 euros. And here the value of the TSMBK appears. If Albania has imposed it, these \u20ac577,500 are collected by the Albanian budget. If not, the same money would end up in the budget of the home country.<\/p>\n\n\n\n

Exemptions and concessions<\/h2>\n\n\n\n

Not every entity that theoretically falls within the threshold ends up with an obligation. Section 2 directly excludes certain categories, including government entities, international organizations, nonprofit organizations, pension funds, and investment funds that meet the law's requirements.<\/p>\n\n\n\n

Then there is a practical relief for small cases, called the de minimis exemption, Article 33. Additional tax is considered zero for a country if the average qualified revenues over three years are under \u20ac10 million and the average profit is under \u20ac1 million or there is a loss. There are also Safe Harbour relief measures, Article 35, which allow full calculations to be avoided when the risk is low.<\/p>\n\n\n\n

Last but not least in practical value. For the first three years of implementation, a no-penalty regime is provided for taxpayers who have acted in good faith under Article 56. The legislature itself acknowledges that this is a complex regime and gives entities time to learn how to apply it.<\/p>\n\n\n\n

Whenever there's a tax or financial change that affects your business, we notify you directly by email with a practical explanation.<\/p>\n\n\n\n

When it enters into force<\/h2>\n\n\n\n

According to Article 62, the law enters into force 15 days after its publication in the Official Gazette, but its implementation begins on January 1 of the fiscal year that starts on or after the date of Albania's accession to the European Union.<\/p>\n\n\n\n

In other words, even after it's approved, the law doesn't take effect immediately. The deadline is tied to EU membership, not to any specific calendar date. So there's no need to panic, but nor should the issue be completely forgotten, because the groups affected face preparatory work that can't be completed in a month.<\/p>\n\n\n\n

One final note. This is currently a draft law in the public consultation phase, which means that the details may change during the parliamentary process. The above points should be re-verified against the final adopted text and the official source.<\/p>\n\n\n\n

Read also: Accounting law is changing: what the 2026 draft law provides.<\/a>.<\/p>\n\n\n\n

What should the affected groups do?<\/h2>\n\n\n\n

The fact that the deadline is still far off doesn't mean there's nothing to be done. The experience of EU countries that have been applying the regime since 2024 showed that the biggest challenge wasn't paying the tax but collecting data from dozens of entities in comparable formats. It is precisely this work that takes time and begins early.<\/p>\n\n\n\n

The first step is to accurately determine whether the group exceeds the threshold based on the consolidated financial statements. Next, the group's entities established in Albania must be identified, and the current effective tax rate here must be assessed to determine if any additional tax will arise. It is worth keeping in mind that the declaration has specific deadlines, including the 15-month and 18-month transitional periods provided for in Article 54. For an Albanian subsidiary of a large group, an initial analysis of just a few hours is often sufficient to determine whether the matter applies to you. That small analysis saves you months of uncertainty.<\/p>\n\n\n\n

Frequently asked questions<\/h2>\n\n\n\n

Will my small business pay this 15% tax?<\/h3>\n\n\n\n

No. If your business, or the group you belong to, has consolidated revenues below \u20ac750 million, you are outside the scope and have no new obligations under this draft law.<\/p>\n\n\n\n

Is 15% a new tax that replaces the existing tax on profit?<\/h3>\n\n\n\n

No. It's not a new general tax. It's a minimum effective rate that applies only to groups above the threshold, and only when their effective rate in a country falls below 151 TP3T. The additional tax covers only the difference up to that threshold.<\/p>\n\n\n\n

Has the law already gone into effect?<\/h3>\n\n\n\n

No. In June 2026, it was subject to public consultation. According to Article 62, implementation begins with the fiscal year that starts after Albania's accession to the European Union.<\/p>\n\n\n\n

What is the difference between RPA, RFN, and TSMBK?<\/h3>\n\n\n\n

RPA collects the additional tax from the parent company. The FRG acts as a reserve when RPA is insufficient. TSMBK grants Albania the right to collect first the difference on profits generated within its territory. For our country, TSMBK is the most important mechanism because it keeps the tax within the country.<\/p>\n\n\n\n

We are a subsidiary of a foreign group. Are we supposed to handle this?<\/h3>\n\n\n\n

Yes, partially. Key calculations are usually coordinated by the central group, but the Albanian branch must provide its own financial and tax data in the required format and, where applicable, fulfill its local reporting obligations. The sooner the division of roles with the group is clarified, the easier the work becomes.<\/p>\n\n\n\n

Our group crosses the threshold. Where should we start?<\/h3>\n\n\n\n

Begin by precisely determining the threshold on consolidated financial statements and identifying the entities in Albania. Then assess the current effective rate and exposure to additional tax. This initial assessment is exactly what we can do together.<\/p>\n\n\n\n

Why it matters to follow now<\/h2>\n\n\n\n

For most businesses in Albania, the global minimum tax is a topic to be aware of, not an obligation to comply with. It applies only to groups with consolidated revenues above \u20ac750 million, and its implementation is linked to membership in the European Union.<\/p>\n\n\n\n

For the groups affected, the calculation is simple. A few hours of analysis today will tell you whether the topic applies to you and what your exposure is. The alternative is to find out under deadline pressure, when the rules have become mandatory and the data needs to be gathered in a rush.<\/p>\n\n\n\n

Read also: Financial Guide for the Business Owner: How to Get Out of the Crisis.<\/a><\/p>\n\n\n

<\/p>\n

The global minimum tax doesn't affect most businesses, but for the subsidiaries of large groups it creates obligations that must be prepared well in advance. As external economists, we assess whether your group falls within the scope of the rule and what your exposure is, as part of your monthly subscription.<\/p>\n

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

N\u00eb qershor 2026, Ministria e Financave nxori p\u00ebr konsultim publik projektligjin p\u00ebr tatimin minimal global. Grupet e m\u00ebdha do t\u00eb duhet t\u00eb paguajn\u00eb t\u00eb pakt\u00ebn 15% tatim efektiv mbi fitimet e tyre, kudo q\u00eb operojn\u00eb. Projektligji p\u00ebrshtat n\u00eb legjislacionin shqiptar Direktiv\u00ebn e K\u00ebshillit (BE) 2022\/2523 dhe \u00ebsht\u00eb pjes\u00eb e reform\u00ebs nd\u00ebrkomb\u00ebtare t\u00eb njohur si Shtylla […]<\/p>\n","protected":false},"author":1,"featured_media":52951,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[70,1076,1074,1077,85,678,1073,1075,69,1072],"class_list":["post-52748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-alprofitconsult","tag-direktiva-be-2022-2523","tag-globe","tag-grupe-shumekombeshe","tag-ndryshime-ligjore","tag-oecd","tag-pillar-two","tag-tatim-shtese","tag-tatime","tag-tatimi-minimal-global"],"yoast_head":"\nTatimi Minimal Global: Nj\u00eb P\u00ebrmbledhje p\u00ebr Bizneset - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Tatimi minimal global \u00ebsht\u00eb k\u00ebtu. 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