Europe · Tax guide
Albania
Albania taxes company profits at 15%, but small businesses with turnover up to ALL 14,000,000 pay no profit tax. VAT is 20% once turnover passes ALL 10,000,000, and taxes are administered by the General Directorate of Taxes.
At a glance
- Corporate income tax
- 15%
- Zero-rate small business limit
- ALL 14,000,000
- VAT
- 20%
- VAT registration
- ALL 10,000,000
- Withholding on payments abroad
- 15%
Standard rate
Turnover, until 2029
Reduced rates on some sectors
Annual turnover
Lower on dividends
Corporate income tax
Companies pay 15%, with monthly or quarterly advances and the annual return due by 31 March. Businesses with turnover up to ALL 14,000,000 pay no profit tax under a scheme that runs until 2029.
VAT and fiscalisation
VAT is 20%, with reduced rates for tourism and some goods. Registration is required once annual turnover exceeds ALL 10,000,000. Returns are filed monthly by the 14th, and every invoice is fiscalised in real time.
Payments abroad
Payments to non-residents carry 15% withholding, with a lower rate on dividends, unless a treaty lowers it.
Key dates
- By the 14th of each monthVAT return
- 31 MarchAnnual income tax return
Figures and sources
5 figures- Corporate income tax rate15%Under professional review
- Turnover up to which small businesses pay 0% profit tax (until 2029)ALL 14,000,000Under professional review
- Standard VAT rate (10% and 6% reduced)20%Under professional review
- Annual turnover above which VAT registration is requiredALL 10,000,000Under professional review
- Withholding on payments to non-residents (8% on dividends)15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Albania based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Albania (an Albanian tax adviser) before making compliance decisions.