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Albania
Individual - Taxes on personal income
Last reviewed - 11 January 2023Individual taxpayers, both residents and non-residents, are subject to personal income tax (PIT). Albanian law applies the principle of worldwide taxation. Resident individuals are taxed on all sources of income in and outside the territory of Albania, while non-resident individuals are taxed on income generated only in the territory of Albania.
Personal income tax rates
The following tax rates apply to income generated from employment:
| Monthly personal income from employment (ALL) | Taxable income per month (ALL) | PIT rate | ||
| From | To | From | To | |
| 0 | 40,000 | 0 | 40,000 | 0% |
|
40,001 |
50,000 |
0 | 30,000 | 0% |
| 30,001 | 50,000 | 50% * 13% of the amount exceeding ALL 30,000 | ||
|
50,001 |
Above |
0 | 30,000 | 0% |
| 30,001 | 200,000 | 13% of the amount exceeding ALL 30,000 | ||
| 200,001 | Above | ALL 22,100 + 23% of the amount exceeding ALL 200,000 | ||
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