Taxation in Albania

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In

As of 2014[update], income tax is progressive, with three brackets.^[1][2]

Earlier, Albania had a flat tax of 10%, which was implemented in 2008.^[3][4][5] Value-Added Tax is levied at two different rates of 20% as standard rate, and 10% on medicinal products.^[6]

Social security and health insurance contributions are paid on employment, civil and management income. Contributions is paid on a monthly income, from a minimum of 22,000 to a maximum amount of 95,130. The employees contribution is 9.5% while the employer pays 15%. Health insurance is levied at 1.7% for both employee and employer. The self-employed pay 23% for social security and 7% for health insurance.^[7]

Corporate tax in Albania is levied at a flat rate of 15%. Businesses with a turnover of less than 8 million is exempt from corporate tax. A business is tax resident when the company has been incorporated in Albania or has a permanent establishment or the management and control is exercised in Albania.^[8]

References