Individual - Residence

Last reviewed - 12 January 2024

An individual is deemed to be a resident of Albania if one has a permanent home in Albania or if one stays in Albania, either consecutively or intermittently, for more than 183 days in a calendar year irrespective of one’s citizenship or centre of interests. Calendar year is the same as the fiscal year that starts on 1 January and ends on 31 December.

In case a double tax treaty (DTT) between Albania and the individual’s country provides differently, the DTT provisions will prevail.