Albania 0% Tax - Who qualifies, where it applies, how to claim

Albania 0% Tax

Find the legit zero rates, who qualifies and the exact steps to claim. Built for founders, finance leads and investors. 🎯

Small business 0%

Entrepreneurs, self-employed and entities with turnover up to ALL 14,000,000 (≈ €145k) pay 0% on business income until 31 Dec 2029. Listed professional services are excluded.

Zero-rated VAT

0% VAT on exports, international transport and certain special supplies when documents are in order.

Tech & science parks

Approved activities in designated parks can enjoy 0% corporate profit tax for a defined incentive period.

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Who are you

Highlight relevant 0% cases

Tip: select more than one if they apply. We’ll subtly glow what matters.

Zero means different things

Know the type

0% business income (turnover up to €145k)

Applies to entrepreneurs, self-employed and entities under the turnover ceiling.
Valid until 31 Dec 2029. From 2030, normal progressive rates apply.
Excluded: listed professional services (see below).

0% VAT (zero-rated)

Exports of goods and services directly linked to exports/imports.
International transport of goods/passengers and related services.
Specific supplies such as gold to the central bank, and certain diplomatic supplies.

0% corporate profit in tech/science parks

0% profit tax for approved activities inside designated parks for a fixed multi-year period.
Often paired with VAT/customs relief on R&D inputs and equipment.

Professional services

From 2024, listed professional services (e.g., certain licensed or regulated professions) are taxed at 15% or 23% by income level. They do not enjoy the 0% small-business regime.

Quick eligibility checks ✅

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Small business 0%

Turnover

Up to ALL 14,000,000 in the year (≈ €145k).

Who

Entrepreneur, self-employed or entity not on the professional-services list.

Until

Effective through 31 Dec 2029 then normal rates.

Zero-rated VAT

Goods

Customer abroad + export customs proof (CMR, AWB, MRN).

Services

Place-of-supply outside Albania or service directly linked to export/import.

Docs

Invoice references, contracts, transport docs kept in an audit file.

Tech/science park 0%

Location

Inside a designated park under an admission/lease.

Activity

On the list of permitted R&D/technology activities.

Term

0% profit tax for the incentive period from start of activity.

Groups & dividends

Dividend withholding can be reduced by treaty or specific participation rules where conditions are met. Keep share registers and residence certificates ready.

Claim it the right way

Step by step

Select your profile above. ✨

Set up invoicing and bookkeeping for your case. For VAT zero-rating, include legal references and keep export evidence.

If using a park incentive, finalize park admission and scope before activity starts.

File on time. Keep an audit folder: contracts, invoices, customs proofs, share registers, residence and park admission docs.

This is information, not advice. Rules change and definitions are narrow. Confirm with your adviser and the tax authority.

Three things people ask

Fast answers

Is €140k exact

The law is written in ALL: 14,000,000. That converts to roughly €145k depending on FX. Track turnover in ALL.

Does 0% cover professionals

No. From 2024, listed professional services are taxed at 15% or 23% by income level, even below the turnover threshold.

What if I exceed €145k

You shift to the normal income-tax regime prospectively. Monitor monthly to avoid surprises.

Legal basis checked as of August 2025. Always confirm current law with a qualified adviser or the tax authority.