Albania tax
Tax residence: More than 183 days in 365 days. No special regime for new residents in our records.
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Tax residence
- More than 183 days in 365 days · Staying constantly or intermittently in Albania for more than 183 days in a period of 365 days makes a person a tax resident.
- Fiscal residence follows the tax authority tests, not the immigration permit; residents are registered with a fiscal code.
Standard rules and foreign-source income
Standard rules
Personal income tax: residents taxed on worldwide income
Details
- On: Employment income is withheld monthly on gross pay: 0% up to ALL 40,000 (≈ $490)
- Limit: ALL 40k/mo ≈ $490
Albanian tax residents pay personal income tax on income from all sources; non-residents pay only on Albanian-source income. 1 2 3
Taxed on
Employment income is withheld monthly on gross pay: 0% up to ALL 40,000 (≈ $490); for ALL 40,001 (≈ $490) to ALL 50,000, (≈ $610) 50% of 13% of the amount above ALL 30,000 (≈ $370); above ALL 50,000, (≈ $610) 13% of the amount above ALL 30,000 (≈ $370) up to ALL 200,000, (≈ $2,440) and ALL 22,100 (≈ $270) plus 23% of the amount above ALL 200,000 (≈ $2,440). Dividends and profit distributions bear 8% withholding; interest, royalties, technical, management, consultancy, financial and insurance service fees, rent and some other payments bear 15% withholding.
Who it applies to
- A person is resident if they have a residence in Albania under the Civil Code, hold Albanian citizenship with a diplomatic or similar function abroad, or stay in Albania for more than 183 days in a 365-day period.
- Residents are taxed on income from sources in Albania and abroad.
Exclusions
- A person who meets none of the residence conditions is a non-resident taxed only on Albanian-source income.
Limits
- ALL 40,000 a month (≈ $490) · Monthly salary up to which no tax is withheld
- ALL 200,000 a month (≈ $2,440) · Monthly taxable income above which the 23% rate applies
Days in the country
- More than 183 days in 365 days · Staying constantly or intermittently in Albania for more than 183 days in a period of 365 days makes a person a tax resident.
Tax residence
Fiscal residence follows the tax authority tests, not the immigration permit; residents are registered with a fiscal code.
Visas
Immigration status does not decide tax residence.
Other taxes
Social security and health contributions are calculated on gross monthly pay between the minimum wage of ALL 50,000 (≈ $610) and a maximum of ALL 186,416 (≈ $2,280) from 1 January 2026.
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VAT, social security and other taxes
- Social security and health contributions are calculated on gross monthly pay between the minimum wage of ALL 50,000 (≈ $610) and a maximum of ALL 186,416 (≈ $2,280) from 1 January 2026.
Questions people ask
When do you become a tax resident in Albania?
More than 183 days in 365 days (Staying constantly or intermittently in Albania for more than 183 days in a period of 365 days makes a person a tax resident). Fiscal residence follows the tax authority tests, not the immigration permit; residents are registered with a fiscal code.
How are Digital nomad permit holders taxed in Albania?
No special regime in our records is tied to the Digital nomad permit. The standard rules apply: Albanian tax residents pay personal income tax on income from all sources; non-residents pay only on Albanian-source income.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (3)
Official sources
- Tax on personal income · General Directorate of Taxes of Albania · checked 2026-10-11
- Individual: resident and non-resident taxpayer · General Directorate of Taxes of Albania · checked 2026-10-11
- From 1 January 2026 the minimum and maximum wage increase · General Directorate of Taxes of Albania · checked 2026-10-11 · published 2026-01