Europe
Albania tax rates 2026
Personal tax is progressive up to 23%, with a 15% corporate tax, 20% VAT and a low 8% dividend tax.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 23%Progressive rates of 0% / 13% / 23%, with the top rate applying above ALL 60,000/month. |
|---|---|
| Corporate income | 15% |
| Capital gains | 15% |
| VAT / TVSH | 20% |
| Dividends (WHT) | 8% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | ~11.2%, made up of 9.5% social security and 1.7% health |
| Social security (employer) | ~16.7% |
| Wealth tax | None |
| Inheritance / estate | None, since transfers within the family are exempt, though property transfer tax still applies |
| Property tax | Building tax of 0.05-0.2% of value, set by municipalities |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Self-employed and small business income is taxed at 0% up to ALL 14m, roughly EUR 135k, until 31 December 2029. The Constitutional Court restored this rate. There is also a carve-out from disguised-employment reclassification for those who serve exclusively non-resident clients.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Albania
The residency and citizenship routes that lead here, weighed against the tax picture above.