Albania Corporate Income Tax
Detailed corporate income tax rates and rules for Albania in 2026.
Corporate TaxALL
Albania levies corporate income tax at 15%. Small businesses with annual turnover up to ALL 14 million are exempt from corporate tax. Agro-processing businesses pay 5%.
Standard Rate
15%
Small Business Rate
0%
Additional Notes
Tax losses can be carried forward for 3 years. Albania has transfer pricing rules and is developing anti-avoidance legislation as part of EU accession. Free economic zones are under development.
How Albania Corporate Tax compares
Albania’s corporate tax rate of 15% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
Albania
15%
Europe average
19%
Global average
22.2%
