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...

The new Amendment intends to reinstate once again the concepts abrogated with the Law 132/2013 and to bring back the relevant legal provisions almost to the original version of this law on securing charge.

The 2017 Fiscal Package has been approved by the Parliament on 15 December 2016 and published in the Official Gazette on 27 December 2016, except for the changes to Income Tax Law....

Abrogation by the Constitutional Court of the decision on base salary for the purpose of calculation of social and health contributions for freelance professionals - a tax perspective.

The Council of Ministers has recently approved a draft law introducing some amendments to provisions of the law no. 8438, dated 28.12.1998 "On Income Tax" (the "Draft Law"). The Draft Law shall be submitted to the Albanian Parliament for approval.

The Agreement aims to provide the necessary regulations upon which the subjects of this agreement can benefit equal treatment from both contracting states.

Pursuant to the legislation in force, the VAT and other import duties are not due when the total value of all goods in a non-commercial consignment is less than a pre-determined threshold.

If you're planning to close a company in Albania, it's important to be aware of the new procedures introduced by the Albanian Tax Administration. In 2025, deregistering a business requires careful checks across...

A summary of the main changes introduced by the Fiscal Package 2020 with effects as of 15th of January 2020.

Albania was awarded candidate status by the EU in June 2014 and is now in the process of implementing reforms with a view to membership.

In a groundbreaking development, the Albanian government is set to usher in a new era of taxation with Law No. 29/2023, bidding farewell to the long-standing Income Tax Law No. 8438...

The Albanian Parliament has approved on 30 March, the Law no. 33/2017 "On the payment and deletion/remission of the tax liabilities, customs duties and the removal of the transport vehicles...

We have presented below some of the most important amendments brought by the Fiscal Package of 2017, published in two different Official Gazettes: the Official Gazette no. 250, dated 27.12.2016 and no.259, dated 06.01.2017.

To keep you up-to-date with the latest economic and financial developments, this bulletin prepared by our Tax Team provides information that may affect the operation of your business in Albania.

A new amendment no.126/2016 "On some changes and additions to the Law no.61/2012 "On excise in the Republic of Albania", as amended", is effective as of January 1st, 2017.

Welcome to the Tax & Legal Highlights newsletter. This page provides you with the latest information on tax and legal related issues from around the Central Europe region.

VAT was first introduced in 1995. In 2015, the legislation was harmonised with the EU Directive on VAT. The standard rate of VAT is 20%, which applies to all persons (companies and entrepreneurs)...

To keep you up-to-date with the latest economic and financial developments, this bulletin prepared by our Tax Team provides information that may affect the operation of your business in Albania.

Final decision of the Constitutional Court on the partial abrogation of the amendments to the Law no. 9920, dated 19.05.2008 "On Tax Procedures", providing measures against fiscal informality.

To keep you up-to-date with the latest economic and financial developments, this bulletin prepared by our Tax Team provides information that may affect the operation of your business in Albania.