Individual 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:
|Taxable income (ALL)||Income tax|
|0 to 30,000||0%|
|30,001 to 150,000||13% of the gross amount over ALL 30,000|
|Above 150,000||ALL 15,600 plus 23% of the amount over ALL 150,000|