Southern Europe · Europe

Albania

60moderate

Overall Score

Albania is a Southern Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 15%.

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Corporate Tax

15%

Personal Income Tax

23%

Capital Gains

15%

VAT / GST

20%

Overview

Key Data

Taxation

Personal Income Tax (max)23%

Personal Income Tax (min)0%

Corporate Tax Rate15%

Capital Gains Tax15%

VAT / GST20%

Dividend Tax Rate8%

Withholding Tax15%

Territorial TaxationNo

Foreign Income Exempt—

Remittance-Based Tax—

CFC RulesNo

Tax Residency Days183 days/year

Tax Treaties—

Residency & Visa

Digital Nomad VisaNo

Golden VisaNo

Retirement VisaNo

Investment VisaYes

EU MemberNo

Schengen AreaNo

EU PassportNo

Min. Days Required / Year—

Min. Monthly Income—

Min. Investment (residency)—

Citizenship Path—

Setup Difficulty—

Business & Cost of Living

Cost of Living Index30/100

Avg. Monthly Cost—

Company Formation Time—

Formation Cost (est.)—

Annual Compliance Cost—

Free Zone AvailableNo

Banking Easemoderate

Internet Qualitymoderate

Compliance & Reputation

FATF Statuscompliant

EU Blacklist Statusnot_listed

OECD Compliance—

CRS Participant—

FATCA Compliant—

BEPS Participant—

Treaty Network Quality—

Personal Tax Residency

Tax residency in Albania is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

Very low cost of living. EU candidate country. Visa-free for most Western nationalities. Growing Tirana expat scene. No digital nomad visa yet but easy to stay long-term.

Company Setup & Business Taxation

The standard corporate income tax rate is 15%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Banking & Financial Access

Banking access in Albania is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.

Compliance & International Reputation

Albania is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Who This Jurisdiction Works Best For

Based on our scoring model, Albania ranks highest for Founder / Entrepreneur and Freelancer. It offers a reasonable proposition for founder / entrepreneur (score: 63/100). It offers a reasonable proposition for freelancer (score: 61/100).

Legal Notice

The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.