Individual taxpayers, both residents and non-residents, are subject to personal income tax (PIT). Albanian law applies the principle of worldwide taxation. Resident individuals 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.
The minimum monthly salary in Albania for PIT is ALL 24,000.
The following tax rates apply to income generated from employment:
Last Reviewed - 23 July 2018