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:
|Taxable Income ALL