Individual - Taxes on personal income

Last reviewed - 22 June 2020

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.

Personal income tax rates

The following tax rates apply to income generated from employment:

Taxable income (ALL) Income tax 
0 to 30,000 0%
30,001 to 150,000 13% of the gross amount over ALL 30,000
Above 150,000 ALL 15,600 plus 23% of the amount over ALL 150,000