Welcome to Our Tax Legislation Hub – Albania

Discover the nuances of Albania’s tax landscape with our comprehensive guide to tax legislation. Whether you’re a business owner, investor, or individual navigating the tax system, our team provides valuable insights into the Albanian tax framework.

The object of this law is to determine the rules regarding:

a) tax on the income of natural persons and entities;

b) tax on income from inheritances, donations and winnings from gambling.

Income Taxes legislation

 

    1. Corporate Tax

Explore the corporate tax rates and regulations governing businesses operating in Albania.

Understand tax incentives and exemptions available to promote investment.

 

    • Personal Income Tax

Gain clarity on personal income tax rates and brackets for residents and non-residents.

Learn about deductions and allowances to optimize your tax position.

 

    • VAT

All supplies of goods and services, performed against payment, within the territory of the Republic of Albania, by a taxable person acting as such and all imports of goods into the territory of the Republic of Albania are subject to value added tax.

Navigate the complexities of Value Added Tax (VAT) regulations.

Stay informed about other indirect taxes impacting your business or personal finances.

VAT legislation

 

    • Law on Tax procedures

The law clearly defines the way of keeping documentation for tax purposes by taxpayers and Sanctions the rights and obligations of taxpayers.

Tax Procedures legislation

 

    • Social and health contributions

The Law on the collection of compulsory social and health insurance contributions in the Republic of Albania and the Law on compulsory health care insurance in the Republic of Albania, determine the rules for the collection of compulsory social insurance contributions and compulsory health insurance contributions, establishment and implementation of the compulsory health care insurance scheme.

Social and Health Contributions Legislation

 

    • International Agreements

Find in this Link the Agreements ratified by the Assembly of the Republic of Albania “For the avoidance of double taxation and the prevention of Fiscal Evasion”, which are in force.

 

    • Customs Duties

The Customs Legislation summarizes the most important acts on which the customs activity is based, starting with the International Conventions in the customs field to which our country has acceded, with International Agreements, Bilateral Agreements, qualified majority legal acts, simple laws and by-laws at the level of second and third.

Access information on customs duties for imports and exports.

Stay updated on trade agreements that may affect customs duties.

Customs legislation

 

    • Financial Reporting

The Law on Accounting defines the general principles and rules for the preparation and components of financial statements, the definition of applicable accounting standards, as well as other reports that entities have to prepare.

Access resources and guides to facilitate accurate reporting.

Law on Accounting

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