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Tax and tariff regime in the Republic of Albania consists in a package of laws, directives, regulations, tax agreements with other countries which display a complete review of all kinds, levels, calculations, procedures, as well as the methods and forms of tax control for taxes included in the Albanian tax system.


Customs
Customs
Albania is member of the World Customs Organization since August 1992...

Income Tax
Income Tax
All individuals, residents in Albania are taxed on their worldwide income...

 
Other Taxes
Other Taxes
Tax legislation is subject to continuous amendments, due to the rapid developments of the economy...

Social Insurance
Social Insurance
The Albanian Social insurance system is administered by the Social Insurance Institute...

 
Tax Summary
Tax Summary
Tax is a contribution to be paid by everyone who benefits from public services...


Tax legislation is subject to continuous amendments and changes, due to the rapid developments of the economy.  The new tax procedures law, which entered into force on June 25, 2008, serves as a cornerstone to the establishment of a new modern, efficient and fair tax administration in Albania. The law marks a historic change regarding the collection and administration of taxes, thus putting an end to irregular and arbitrary practices, by introducing the self-declaration principle and emphasizing a fair and transparent relationship between taxpayers and the tax administration.

  
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