I. Individuals
1.1 Personal Income Tax
Residents are subject to tax on their worldwide income.
Non-residents are taxed on their Albanian-source income only.
Income tax is assessed in the tax year on a current year basis.
Individuals who have annual income greater than 1,200,000 ALL have
the obligation to file a personal income return form. Individuals
who have untaxed revenues from different sources other than
employment, also, individuals who have a second job have the
obligation to file personal income return form even though their
total annual income might not exceed the amount ALL 1,200,000.
1.1.1 Tax Rates
The tax rates applicable from 01.01.2025 will be as follows:
