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Albania
Individual - Taxes on personal income
Last reviewed - 11 January 2022Individual 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:
| Monthly personal income form employment (in ALL) | Taxable income (in ALL per month) |
Tax rate in % per month (PIT rate) |
||
| from | up to | from | up to | |
| 0 | 40,000 | 0 | 40,000 | 0% |
|
40,001 |
50,000 |
0 | 30,000 | 0% |
| 30 001 | 50,000 | 50% * 13% of the amount exceeding ALL 30,000 | ||
|
50,001 |
above |
0 | 30,000 | 0% |
| 30 001 | 200,000 | 13% of the amount exceeding ALL 30,000 | ||
| 200 001 | above | ALL 22,100 + 23% of the amount exceeding ALL 200,000 | ||
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