Albania Personal Income Tax
Detailed personal income tax rates and rules for Albania in 2026.
Albania applies progressive income tax: 0% on monthly income up to ALL 50,000, 13% on income from ALL 50,001 to ALL 60,000, and 23% on income above ALL 60,000. Self-employed income is taxed at 15% above a certain threshold. The zero bracket provides a generous tax-free allowance relative to average salaries.
| Income Range (ALL) | Tax Rate |
|---|---|
| L 0 – L 50K | 0% |
| L 50K – L 60K | 13% |
| L 60K+ | 23% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual is an Albanian tax resident if they have a permanent home in Albania, their center of vital interests is in Albania, or they stay in Albania for more than 183 days in a tax year. Residents are taxed on worldwide income.
Additional Notes
Albania has EU candidate status (since 2014) and formally started accession negotiations. The country is modernizing its tax administration and expanding electronic filing. Digital nomad-friendly policies are being developed.
How Albania Income Tax compares
Albania’s top personal income tax rate of 23% is the 137th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
