Albania Capital Gains Tax
Detailed capital gains tax rates and rules for Albania in 2026.
Capital GainsALL
Capital gains are taxed at 15% for individuals. This applies to real estate, shares, and other assets. Real property gains may be subject to a simplified 15% rate on the difference between sale and purchase price.
Standard Rate
15%
Exemptions
- Sale of a primary residence where the seller has lived for at least 1 year may benefit from reduced taxation
How Albania Capital Gains compares
Albania’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Albania
15%
Europe average
17.8%
Global average
13.8%
