Albania

Individual - Foreign tax relief and tax treaties

Last reviewed - 07 February 2020

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

* 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

Notes:

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