AL · Europe · ALL
Albania
Tax rates
Income Tax
23%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Albania (Individual, Taxes on personal income) · as of 2026-02-19Corporate Tax
15%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
20%
Standard rate
Source: PWC Worldwide Tax Summaries — Albania (Corporate, Other taxes) · as of 2026-02-19Capital Gains Tax
15%
Source: PWC Worldwide Tax Summaries — Albania (Individual, Income determination) · as of 2026-02-19Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Albania (Net wealth/worth tax rates) · as of 2026-02-19
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Albania using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| ALL 0 | 13% |
| ALL 2,040,000 | 23% |
Schedule for the annual employment-income taxable base, effective 1 January 2025.
Progressive scale on employment income effective 1 January 2025: 13% up to an annual base of ALL 2,040,000, and 23% — the top rate — above that threshold.
VAT
In practice
- Filing
The VAT registration threshold in Albania is annual turnover of ALL 10 million; below this a person is not required to register, though voluntary registration remains available. The standard VAT period is the calendar month.
Source: PWC Worldwide Tax Summaries — Albania (Corporate, Other taxes) · as of 2026-07-22- Exemptions
Exports, goods in travellers' personal luggage, international transport, and gold supplied to the Bank of Albania are zero-rated. A separate VAT exemption applies to postal services, hospital and medical care, human organs, blood and milk, welfare and child-protection services, school and university education, agricultural machinery, and non-pet veterinary services.
Source: PWC Worldwide Tax Summaries — Albania (Corporate, Other taxes) · as of 2026-07-22
Capital Gains Tax
Capital gains on the sale of shares by individuals are taxed at a flat rate of 15%, calculated as the difference between the sale price and the purchase price of the shares.
Wealth Tax
No net wealth/worth tax levied in Albania.