Albania
Albania: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in Albania
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Albania. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Albania.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Albania: where to register, file and check.
Blocs and agreements
The trade arrangements Albania belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- Central European Free Trade Agreement (CEFTA 2006)
- Free trade area · since 26 July 2007
Covers goods, investment, public procurement.
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The Parties agree that in the event of any eligible Party becoming a member of the European Union, that Party will withdraw from this Agreement.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 15%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Albania, and when it must register, as the tax authority states it.
- Standard rate
- 20%
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shitje të tatueshme me TVSH 20%.
- Other rates
- Not stated
- Registration threshold
- ALL 2,000,000
annual turnover; registration threshold under art. 117 of Law 92/2014, with a threshold of zero for listed professions (lawyers, notaries, doctors, accountants and others); calendar year
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kufiri minimal i regjistrimit për TVSH-në është qarkullimi prej 2,000,000 (dy milionë) lekësh në një vit kalendarik
- Voluntary registration
- Yes
The guidance refers to a taxable person's right of election to register for VAT voluntarily; the conditions are not set out on the page read.
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as nuk e ka ushtruar vullnetarisht të drejtën e zgjedhjes për t’u regjistruar për TVSH-në
- A foreign company
- needs a local tax representative
A non-established supplier of services taxable in Albania appoints a tax representative to pay the VAT, except where the recipient is a VAT-registered taxable person in Albania, who then accounts for the VAT by reverse charge. Source: tax authority guidance 'Përfaqësuesi tatimor'.
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Nëse marrësi i këtij shërbimi nuk është një person i tatueshëm i regjistruar për TVSH-në në Shqipëri, atëherë furnizuesi i shërbimit cakton një përfaqësues tatimor
- Returns filed
- Monthly
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Deklarata e TVSH-së dorëzohet në mënyrë elektronike në drejtorinë rajonale tatimore ku tatimpaguesi është i regjistruar jo më vonë se 14 ditë pas përfundimit të periudhës tatimore që deklarohet
- Tax authority
- Registration page read 2026-10-25
Tax calendar
When the main returns and payments fall due in Albania, tax year 2026, as the tax authority states it.
- Corporate tax return
- 31 March · each year
The annual corporate income tax return (Deklarimi i tatimit mbi fitimin) is filed no later than 31 March of the year following the tax period; the balance is paid at the same time.
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Deklarimi i tatimit mbi fitimin Jo më vonë se data 31 Mars e vitit që pason periudhën tatimore
- Corporate tax, final payment
- 31 March · each year
Where the tax declared on the annual return exceeds the advance instalments already paid, the taxpayer pays the difference by 31 March of the following year. In Albanian: 'tatimpaguesi paguan diferencën, brenda datës 31 Mars të vitit të ardhshëm.'
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tatimpaguesi paguan diferencën, brenda datës 31 Mars të vitit të ardhshëm.
- Corporate tax, instalments
- Day 15 of the following month · each month
The tax on profit is paid in advance during the year either monthly, no later than the 15th of each month (recorded here), or quarterly, no later than the 30th of the last month of the quarter (30 March, 30 June, 30 September, 30 December). The monthly instalments are calculated as 1/12 of the previous year's profit tax.
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Këst 3-mujor: jo më vonë se data 30 e muajit të fundit të 3-mujorit (30 Mars, 30 Qershor, 30 Shtator, 30 Dhjetor); ose këst mujor: jo më vonë se data 15 e çdo muaji.
- Personal income-tax return
- 31 March · each year
The annual individual income tax return (Deklarata Individuale Vjetore e të Ardhurave) is filed no later than 31 March of the year following the tax period.
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Deklarata Individuale Vjetore e të Ardhurave për individët rezident dhe individët jorezident. 31 Mars i vitit pasardhës
- Personal income tax, final payment
- 31 March · each year
The individual tax calendar states payment by 31 March of the year following the tax period. The authority's older page 'Pagesa e tatimit' still states 30 April; the 31 March date reflects the current income tax law (Law No. 29/2023) and is recorded here, with the discrepancy noted rather than averaged.
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Pagesa e tatimit nga Individët rezident dhe jorezident. 31 Mars i vitit pasardhës
- Personal income tax, instalments
- Day 20 of the following month · each month
Most employment income is taxed by final withholding, but where the payer cannot withhold, the individual declares and pays by the 20th of the month following the month of payment. Recording this as the individual's periodic payment on account; no other general advance-payment regime for individuals is published.
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Deklarata për të ardhurat e realizuara nga individi,në kushtet kur paguesi i shumës, nuk mund të mbajë tatimin në burim. Brenda datës 20 të muajit që pason muajin në të cilin është kryer pagesa.
- VAT return
- Day 14 of the following month · each month
The VAT return (Deklarimi i tatimit mbi vlerën e shtuar, TVSH) and payment are due no later than the 14th of the month following the calendar month.
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Deklarimi i tatimit mbi vlerën e shtuar (TVSH) Jo më vonë se data 14 e muajit pasardhës
- Payroll withholding
- Day 20 of the following month · each month
The monthly employment income tax declaration and payment (Deklarimi mujor i tatimit mbi të ardhurat nga punësimi, TAP) are due no later than the 20th of the month following the tax period; the payroll form E-SIG 025 may be submitted from the 1st to the 20th of the following month.
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Deklarimi mujor i tatimit mbi të ardhurat nga punësimi (TAP) Jo më vonë se data 20 e muajit që pason periudhën tatimore
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Albania yet.
Economy and trade
What it exports
Goods Albania exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Albania’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof HS 6406 | 7.3% | 7.1% | 7.1% | US$278 m |
| Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather HS 6403 | 5.9% | 5.9% | 5.6% | US$220 m |
| Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) HS 6203 | 3.0% | 4.5% | 4.6% | US$183 m |
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HS 8544 | 2.7% | 3.5% | 3.9% | US$152 m |
| Electrical energy HS 2716 | 6.4% | 5.8% | 3.2% | US$126 m |
| Ferro-alloys HS 7202 | 10.9% | 4.0% | 3.0% | US$120 m |
| Chromium ores and concentrates HS 2610 | 3.1% | 2.5% | 2.8% | US$109 m |
| Petroleum oils and oils obtained from bituminous minerals, crude HS 2709 | 7.2% | 4.4% | 2.8% | US$108 m |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) HS 6204 | 1.9% | 1.8% | 2.0% | US$80 m |
| Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling HS 7214 | 1.5% | 3.1% | 2.0% | US$78 m |
Total goods exports, 2024: US$3.9 bn. The ten largest headings are shown.