Albania income tax

Albania tax calculator

Enter your income to estimate what you would pay in Albania, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Albania?

Albania taxes personal income at rates up to 23%. Residents are taxed on worldwide income; non residents only on Albanian source income.

Compiled by MyNomadWorld for Albania and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Albania digital nomad visa

Unique Permit (Leje Unike) - digital mobile workers sub-category

• Income requirement: No fixed published income floor for the remote-work sub-category; applicant self-declares sufficient income. A general minimum annual subsistence threshold of 300,000 lek (~€3,150/yr, ~€265/mo) applies. The often-cited ~USD 815/mo figure is the retiree category, not digital nomads
• Initial length: 12 months · renewable
• Max stay: Initial 1 year, renewable yearly; after 5 continuous years leads to permanent residence
• Tax on nomad income: No special DN regime; personal income tax 13% up to ALL 2.04M/yr, 23% above; tax residence if 183+ days
• Family / dependents: Yes

Official source: Unique Permit (Leje Unike) - digital mobile workers sub-category · as of 2026

Capital gains, wealth & property tax

• Capital gains: 15%
• Wealth tax: No wealth tax; only an annual property tax (0.05% residential, 0.2% commercial).

Inheritance & gift tax in Albania

Flat 15%, but with a broad exemption for direct family and siblings. Direct heirs and siblings are exempt; gifts under ALL 5M of real estate and under ALL 1M of movable property are exempt.

Corporate tax & VAT

The standard corporate profits tax is 15%.

How to become a tax resident of Albania

183 days or more in the tax year, or a permanent home or centre of vital interests in Albania.

Cost of living & lifestyle

Cost of living is about 43% of the US level, with average purchasing power near $28k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Albania

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Albania.

Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Albania tax treaties

Albania maintains around 45 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Albania tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 42 of Albania's partners:

Austria · Belgium · Bosnia and Herzegovina · Bulgaria · China · Croatia · Czech Republic · Egypt · Estonia · France · Germany · Greece · Hungary · Iceland · India · Ireland · Israel · Italy · Kuwait · Latvia · Malaysia · Malta · Moldova · Montenegro · Netherlands · North Macedonia · Norway · Poland · Qatar · Romania · Russia · Saudi Arabia · Serbia · Singapore · Slovenia · South Korea · Spain · Sweden · Switzerland · Turkey · United Arab Emirates · United Kingdom