Albania tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Albania tax profile.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 9 November 2026. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Albania | 24.7% | 15%† | 8% | 15% | 15% | 15% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Albania?
The top rate on a salary is 24.7%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 23% above ALL 2,040,000.
How are capital gains taxed in Albania?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Albania?
The top rate is 8% on dividends and 15% on interest.
How is crypto taxed in Albania?
Albania taxes a gain on crypto assets as a capital gain, at up to 15%.
Does Albania tax foreign income?
Yes. Albania taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Albania have a wealth tax?
No. Albania has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Albania have an exit tax for individuals?
No. In our model Albania does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Albania?
The Albania day test (183 days in the calendar tax year, with an artist exception): 183 days in the calendar year; a 24-month artist exception can override residence. The 24-month artist exception needs citizenship, profession and first-entry facts. Other residence routes and treaties need separate review.
Residence decides whether Albania taxes you on these rates. See the Albania day-count test and count your own days.
Sources
The Albania profile cites 5 sources for these rules, 2 of them from a government or a statute.
- Law 29/2023 consolidated through Law 81/2025, arts 22,24,72 · official, retrieved 2026-11-09
- al tax office cap 20261109 · official, retrieved 2026-11-09
- al pwc gains 20261109 · summary, retrieved 2026-11-09
- al pwc social 20261109 · summary, retrieved 2026-11-09
- al pwc wealth 20261109 · summary, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Albania with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Albania side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Armenia, Azerbaijan, Bosnia and Herzegovina, Bulgaria, Belarus, Czech Republic.