Albania and Lithuania Approve First Bilateral Tax Treaty

Tirana, April 2025 — Albania and Lithuania have formally approved a bilateral tax treaty aimed at eliminating double taxation and promoting economic cooperation between the two countries. The agreement, signed earlier this year, marks the first income tax treaty established between Albania and Lithuania.

The treaty introduces measures to prevent double taxation on income earned across both jurisdictions, providing clarity on tax residency, withholding taxes, and dispute resolution mechanisms. By setting clear guidelines for taxation of dividends, interest, royalties, and capital gains, the agreement is expected to encourage cross-border investment and trade.

Albania’s government emphasized that the treaty aligns with the country’s broader strategy to expand its network of international tax agreements, strengthen investor confidence, and support businesses operating internationally.

Tax experts note that the treaty includes provisions modeled after the OECD Model Tax Convention, bringing Albania closer to international best practices in tax cooperation and transparency.

The treaty will enter into force following ratification procedures in both countries, with its provisions expected to apply from the start of the next fiscal year.

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