Eurasia & Balkans · Western Balkans
Albania
The only jurisdiction here where a US-citizen family can live legally for a full year with no permit at all, combined with a court-protected 0% rate on business income up to roughly EUR 135k until 2029 — and one of only two credible EU accession tracks in the region.
Tax position
- Income tax (top)
- 23% (employment: 13% up to ALL 2,040,000, 23% above, from 1 January 2025)
- Capital gains
- 15%
- Wealth tax
- none
- Inheritance tax
- taxed as income at 15%, with exemptions for first- and second-line heirs including siblings (immovable up to ALL 5m, movable up to ALL 1m per taxpayer)
- Special regime
- 0% on self-employed and small business income up to ALL 14m (roughly EUR 135k) until 31 December 2029, restored by the Constitutional Court; plus a carve-out from disguised-employment reclassification for those serving exclusively non-resident clients
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
Closed — listed so you do not chase them
Is Albania actually right for your family?
We will tell you if it is not. That is the whole service.