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Income Tax in Albania in 2020

Income Tax Law

In December 2019 Albanian Parliament approved several amendments on Income Law.

One of the changes is that individuals that are employed in 2 places will be obliged to submit the annual personal income tax form although their annual gross income would be below the threshold of ALL 2 million (approximately EUR 16 thousand).

Individual taxpayers, both residents and non-residents, are subject to personal income tax. Resident are taxed on all sources of income in and outside the territory of Albania, while non-resident individuals are taxed on income generated only in the territory of Albania.

Tax rates are applied according to the table below:

Tax Rate Taxable Income ALL
0%  from 0 to 30.000
13% from 30.001 to 150.000
23% from 150.001 above