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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty NIL There is no capital duty in Albania.
Payroll Tax NIL There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees.
Social Security Employer Contribution 15% and 1.7% Employers must contribute 15% of the gross salary towards social insurance contributions. Employers are also required to contribute 1.7% of the total gross salary towards health insurance contributions. The minimum and maximum gross salaries for social and health contributions are ALL 32,000 (increased from ALL 30,000 effective 1 April 2022) and ALL 141,132 (increased from ALL 132,312 effective 1 April 2022), respectively..
Social Security Employee Contribution 9.5% and 1.7% Employees must contribute 9.5% of the gross salary towards social insurance contributions. Employees are also required to contribute 1.7% of the total gross salary towards health insurance contributions. The minimum and maximum gross salaries for social and health contributions are ALL 32,000 (increased from ALL 30,000 effective 1 April 2022) and ALL 141,132 (increased from ALL 132,312 effective 1 April 2022), respectively.
Stamp Duty / Notary Tax Varies Transfer of ownership of immovable and movable properties is subject to notary tax ranging from ALL 700 to ALL 1,000.
Transfer Tax Varies Transfer of real estate properties is subject to transfer tax/ real estate tax. The rate of tax varies based on the type of real estate asset and square feet area.
Customs Duty 0% to 15% Import duties are levied on a wide range of products. Rates vary from 0% to 15%, based on the type of product.
Property Tax (Real Property Tax) 0.05% - 0.2% of the market value of real estate Property tax is levied annually on the owner of the real estate property. The property tax ranges from 0.05% to 0.2% of the market value for buildings depending on the type of building. The tax rates for agricultural and urban land vary depending on the use. A higher rate of 30% is levied on construction sites for which the building has not been finalized within the deadline outlined in the construction permit.
Excise Duty Varies Excise duty is levied on the manufacture and import of goods into Albania. The products subject to excise duty include alcoholic drinks, plastic, glass, petroleum, etc. The rate of excise duty varies based on the type of product/ goods.