Albania

Individual - Significant developments

Last reviewed - 30 June 2025

Starting from 1 January 2026, the minimum and maximum salary for social and health contributions purposes will increase. The new minimum salary will be 50,000 Albanian lek (ALL), whereas the new maximum salary is ALL 220,520.

The current minimum salary effective since 1 April 2023 is 40,000 Albanian lek (ALL) (up from ALL 34,000 during the period from 1 September 2022), whereas the maximum salary is ALL 176,416 (up from ALL 149,953 during the period from 1 September 2022).

The Parliament of the Republic of Albania has enacted the Law No. 29/2023 ’On Income Tax‘, which entered in force and extended its effects from 1 January 2024. This law substitutes the Law on Income Tax No. 8438/1998.