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Taxation in Albania

Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.

Looking for more information on Albania? Our country resources provide economic forecasts, profiles and guides to doing business.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Albania: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

Selected articles

Income tax implications following changes to gambling laws
(International Tax Review, February 2019)


Albania changes income tax law, introduces incentives for agro-tourism
(International Tax Review, November 2018)

Albania changes law on building tax
(International Tax Review, September 2018)

Albania approves changes to accounting standards; introduces IFRS 15
(International Tax Review, March 2018)


Law on remission of unpaid tax and custom duties approved
(International Tax Review, September 2017)

Albania changes law on hydrocarbons
(International Tax Review, May 2017)

DTA between Albania and Iceland becomes effective
(International Tax Review, April 2017)

Albanian parliament amends Law on Tax Procedures
(International Tax Review, February 2017)


Albanian transfer pricing regulations
(International Tax Review, November 2016)

Albania changes VAT exemption rules
(International Tax Review, September 2016)

IMF requests amendments to Albanian property tax
(International Tax Review, May 2016)

Albania and Morocco sign tax treaty
(International Tax Review, March 2016)

Albania abolishes taxes for small businesses
(International Tax Review, February 2016)


Albania updates its double taxation agreement with Switzerland
(International Tax Review, November 2015)

New tax incentives for operating in free zones in Albania
(International Tax Review, October 2015)

Categories of foreigners working in Albania
(International Tax Review, April 2015)


Transfer pricing: A step forward for Albania
(International Tax Review, November 2014)

VAT deferral for machinery and equipment imports in Albania
(International Tax Review, September 2014)

Albanian transfer pricing regulations
(International Tax Review, July 2014)

VAT Reimbursement Procedure Directive
(International Tax Review, June 2014)

Changes to tax legislation impacting hydrocarbon operations
(International Tax Review, June 2014)

Albania changes its VAT legislation 
(International Tax Review, April 2014)

Changes to the Law on Income Tax 
(International Tax Review, March 2014)

Double tax treaty between Albania and India enters into force 
(International Tax Review, February 2014)

Albania ratifies the Convention on Mutual Administrative Assistance in Tax Matters 
(International Tax Review, December 2013/January 2014)


Changes in the tax legislation related to the tax representative of non-resident taxpayers 
(International Tax Review, November 2013)

The Administrative Courts and their impact on the public administration functioning 
(International Tax Review, October 2013)

Tax appeal procedure in Albania 
(International Tax Review, September 2013)

Changes to local and employment income taxes 
(International Tax Review, July/August 2013)

Albania signs double tax treaty with UK 
(International Tax Review, May 2013)

M-tax and E-payment inaugurated 
(International Tax Review, April 2013)

New fiscal package brings changes 
(International Tax Review, March 2013)

What is attractive about Albania beyond the 10% flat tax?
(International Tax Review, February 2013)

Priority to cash registers to cut down on fiscal evasion 
(International Tax Review, December 2012/January 2013)


New excise law in force 
(International Tax Review, November 2012)

Tax deductible expenses 
(International Tax Review, October 2012)

Income and capital tax treaty in force 
(International Tax Review, September 2012)

Permanent establishment concept in Albania 
(International Tax Review, July/August 2012)

Double tax treaty with Qatar ratified 
(International Tax Review, June 2012)

Albania needs new transfer pricing guidelines 
(International Tax Review, May 2012)

Local tax liability accessible online 
(International Tax Review, April 2012)

What to expect for Albania's VAT law 
(International Tax Review, March 2012)

Corporate income tax & penalty provisions 
(International Tax Review, February 2012)


Albania-Ireland tax treaty enters into force 
(International Tax Review, November 2011)

Withholding tax regulations 
(International Tax Review, September 2011)

Draft bill on Profit Tax Law suspended 
(International Tax Review, July 2011)

Albania seeks EU tax law compliance 
(International Tax Review, June 2011)

Tax law changes 
(International Tax Review, April 2011)

Albania and Singapore sign double tax treaty 
(International Tax Review, March 2011)


Amendments to the law on foreign investments 
(International Tax Review, December 2010)

Double tax treaty between Albania and Spain 
(International Tax Review, November 2010)

How VAT applies to investing in the Western Balkans 
(International Tax Review, October 2010)

Articles and books in the Library collection

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