Individual - Foreign tax relief and tax treaties

Last reviewed - 12 January 2024

Foreign tax relief

Income tax can be credited based on the DTTs, up to the level of income tax rate applicable in Albania.

Tax treaties

Albania has signed 44 DTTs, of which 40 are already in force.

Austria Greece Macedonia Serbia and Montenegro
Belgium Hungary Malaysia Singapore
Bosnia and Herzegovina Iceland  Malta Slovenia
Bulgaria India* Moldova Spain
China Ireland Morocco* Sweden
Croatia Israel Netherlands Switzerland
Czech Republic Italy Norway Turkey
Egypt Korea Poland United Arab Emirates
Estonia  Kosovo Qatar United Kingdom
France Kuwait Romania
Germany Latvia Russia
Finland** Luxembourg* Saudi Arabia*

* Signed but not entered into force.

** The DTT with Finland is ratified with the Law 15/2023 dated 16 February 2023 and will enter into force on 1 January 2024.

Albania has social security agreements in place with a number of different countries. At present these are as follows:

Country* Status Date
Turkey Effective 15 April 2005
Belgium Effective 1 January 2016
Macedonia (FYROM) Effective 1 June 2016
Hungary Effective 1 July 2016
Kosovo Effective 14 April 2022
Luxembourg Effective 1 July 2016
Czech Republic Effective 1 February 2017
Germany Effective 1 December 2017
Austria Effective 1 December 2018

* Albania is in the process of ratification with the following countries: Bulgaria, Croatia, France, Greece, Italy, Netherlands, and Romania.