Albania

Individual - Taxes on personal income

Last reviewed - 11 January 2022

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:

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