---
title: "Albania tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/albania/tax/
lang: en
updated: 2026-10-11
---

# Albania tax

Tax residence: More than 183 days in 365 days. No special regime for new residents in our records.

Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## 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. (sources 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.

Checked against official sources on 11 Oct 2026, some details partly verified [Change log](https://settleanywhere.com/changes/)

## 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

1. [Tax on personal income](https://www.tatime.gov.al/c/4/96/108/tatimi-mbi-te-ardhurat-personale) · General Directorate of Taxes of Albania · checked 2026-10-11
2. [Individual: resident and non-resident taxpayer](https://www.tatime.gov.al/eng/c/3/12/21/individual) · General Directorate of Taxes of Albania · checked 2026-10-11
3. [From 1 January 2026 the minimum and maximum wage increase](https://www.tatime.gov.al/d/8/45/45/1914/nga-1-janari-2026-rritet-paga-minimale-dhe-maksimale) · General Directorate of Taxes of Albania · checked 2026-10-11 · published 2026-01