Individual - Foreign tax relief and tax treaties

Last reviewed - 29 June 2021

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 43 DTTs, of which 39 are already in force.

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

* Signed but not entered into force.

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
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.