Albania

Individual - Significant developments

Last reviewed - 12 January 2026

Starting from 1 January 2026, the minimum and maximum salary thresholds for social and health contributions purposes have increased. The new minimum salary is ALL 50,000 (up from ALL 40,000 during 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.