Individual - Foreign tax relief and tax treaties

Last reviewed - 11 January 2023

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

* 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
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.