Albania

Starting from 1 January 2026, the minimum and maximum salary thresholds for social and health contributions purposes have increased. The new minimum salary is 50,000 Albanian lek (ALL) (up from ALL 40,000 during the period from 1 April 2023), whereas the new maximum salary is ALL 186,416 (up from ALL 176,416 during the period from 1 April 2023).

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.