Worldwide Tax Summaries

Albania

Individual - Foreign tax relief and tax treaties

Last reviewed - 12 January 2024

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

* Signed but not entered into force.

** The DTT with Finland is ratified with the Law 15/2023 dated 16 February 2023 and will enter into force on 1 January 2024.

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.