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Albania Corporate - Withholding taxes

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The gross amount of interest, royalties, dividends, and shares of partnerships’ profits paid to non-resident companies is subject to a 15% WHT, unless a DTT provides for a lower rate.

The 15% WHT is levied on the gross amount of payments for technical, management, installation, assembly, or supervisory work, as well as payments to management and board members.

If a non-resident company does not create a PE in Albania, and a DTT exists between Albania and the home country of the non-resident company, the payment of WHT can be avoided.

Double tax treaties (DTTs)

Albania has signed 41 DTTs, of which 39 are in force.

WHT rates envisaged by applicable DTTs are provided in the following table:

Recipient WHT (%) Applicable from
Dividends Interest Royalties
Non-treaty 15 15 15  
Treaty:        
Austria 5/15 (6) 5 5 1/1/2009
Belgium 5/15 (6) 5 5 1/1/2005
Bosnia and Herzegovina 5/10 (5) 10 10 1/1/2009
Bulgaria 5/15 (6) 10 10 1/1/2000
China 10 10 10 1/1/2006
Croatia 10 10 10 1/1/1999
Czech Republic 5/15 (6) 5 10 1/1/1997
Egypt 10 10 10 1/1/2006
Estonia 5/10 (5) 5 5 1/1/2018
France 5/15 (6) 10 5 1/1/2006
Germany 5/15 (6) 5 5 1/1/2012
Greece 5 5 5 1/1/2001
Hungary 5/10 (5) N/A 5 1/1/1996
Iceland 5/10 (5) 10 10 1/1/2017
India 10 10 10 -
Ireland 5/10 (5) 7 7 1/1/2012
Italy 10 5 5 1/1/2000
Korea 5/10 (5) 10 10 1/1/2009
Kosovo 10 10 10 1/1/2006
Kuwait 0/5/10 (3) 10 10 1/1/2014
Latvia 5/10 (5) 5/10 (2) 5 1/1/2009
Luxembourg 5/10 (5) 5 5 -
Macedonia 10 10 10 1/1/1999
Malaysia 5/15 (6) 10 10 1/1/1995
Malta 5/15 (6) 5 5 1/1/2001
Moldova 5/10 (5) 5 10 1/1/2004
Netherlands 0/5/15 (1) 5/10 (2) 10 1/1/2006
Norway 5/15 (6) 10 10 1/1/2000
Poland 5/10 (5) 10 5 1/1/1995
Qatar 5 5 6 3/5/2012
Romania 10/15 (7) 10 15 1/1/1995
Russia 10 10 10 1/1/1998
Serbia and Montenegro 5/15 (6) 10 10 1/1/2006
Singapore 5 5 5 1/1/2012
Slovenia 5/10 (5) 7 7 1/1/2010
Spain 0/5/10 (4) 6 0 4/5/2011
Sweden 5/15 (6) 5 5 1/1/2000
Switzerland 5/15 (6) 5 5 1/1/2001
Turkey 5/15 (6) 10 10 1/1/1997
United Arab Emirates 0/5/10 (3) N/A 5 1/1/2014
United Kingdom 5/10/15 (8) 6 N/A 1/1/2014

Notes

  1. If the recipient company directly or indirectly owns 50% of the capital of the paying company, a 0% rate of the gross amount of the dividends applies. If the recipient company directly or indirectly owns 25% of the capital of the paying company, a 5% rate of the gross amount of the dividends applies. A tax rate of 15% of the gross amount of the dividends applies in all other cases.
  2. A tax rate of 5% of the gross amount of the interests applies in case of interests in a contracting state, which are paid to a loan granted by a bank or any other financial institution of the other contracting state, including investment banks and savings banks and insurance. A tax rate of 10% of the gross amount of the interests applies in all other cases.
  3. If the recipient company or any other governmental body is a resident of the other contracting state, a 0% rate of the gross amount of the dividend applies. If the recipient company (other than a partnership) directly or indirectly owns at least 10% of the capital of the paying company, a 5% rate of the gross amount of the dividends applies. A tax rate of 10% of the gross amount of the dividends applies in all other cases.
  4. If the recipient company (other than a partnership) directly or indirectly owns at least 75% of the capital of the paying company, a 0% rate of the gross amount of the dividends applies. If the recipient company (other than a partnership) directly or indirectly owns at least 10% of the capital of the paying company, a 5% rate of the gross amount of the dividends applies. A tax rate of 10% of the gross amount of the dividends applies in all other cases.
  5. If the recipient company (other than a partnership) directly or indirectly owns at least 25% of the capital of the paying company, a 5% rate of the gross amount of the dividends applies. A tax rate of 10% of the gross amount of the dividends applies in all other cases.
  6. If the recipient company (other than a partnership) directly or indirectly owns at least 25% of the capital of the paying company, a 5% rate of the gross amount of the dividends applies. A tax rate of 15% of the gross amount of the dividends applies in all other cases.
  7. If the recipient company (other than a partnership) directly or indirectly owns at least 25% of the capital of the paying company, a 10% rate of the gross amount of the dividends applies. A tax rate of 15% of the gross amount of the dividends applies in all other cases.
  8. If the recipient company (other than a partnership) directly or indirectly owns at least 25% of the capital of the paying company or is a pension scheme, a 5% rate of the gross amount of the dividends applies. The tax rate switches to 15% of the gross amount of the dividends where those dividends are paid out of income (including gains) derived directly or indirectly from immovable property by an investment vehicle that distributes most of this income annually and whose income from such immovable property is exempted from tax. A tax rate of 10% of the gross amount of the dividends is applied in all other cases.

Last Reviewed - 06 September 2019

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