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Freelancer taxes in Albania (2026)

A freelancer earning €60,000 a year in Albania keeps between 46,920 EUR and 58,092 EUR depending on the scheme — the best option is "Self-employed (i vetëpunësuar) — 0% income tax up to ALL 14M + fixed social contributions" at an effective burden of 3.2%. 2 schemes below, each computed from official rules.

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Tax schemes

Self-employed (i vetëpunësuar) — 0% income tax up to ALL 14M + fixed social contributions

activeSole proprietor

What you pay

  • Personal income tax (0% up to ALL 14M, then 23%) — progressive on revenue: 0% up to 14,000,000, 23% above
  • Social + health contributions (self-employed, minimum base: 23% of ALL 50,000 + 3.4% of ALL 100,000) — fixed 14,900 per month

Eligibility

  • Revenue cap 14,000,000 ALL/year
  • Activities: it-services, consulting, liberal-professions
  • Requires tax residency
  • Register as a self-employed individual (person fizik / i vetëpunësuar) with a tax number (NIPT). Personal income tax on self-employment/business income is 0% up to ALL 14 million annual gross income — a temporary relief guaranteed until 31 December 2029; income above ALL 14M is taxed at 23%. On top, a self-employed person without employees pays FIXED monthly social and health contributions computed on the minimum-wage base, regardless of income. €60k (~ALL 6M) is well within the 0% zone.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR28,092 EUR6.4%
60,000 EUR58,092 EUR3.2%
120,000 EUR118,092 EUR1.6%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

The 0% PIT on self-employed/business income up to ALL 14M is a temporary relief running to 31 Dec 2029 (introduced by the 2023 income-tax reform after the initial plan to tax professionals was walked back); above ALL 14M turnover the whole taxable profit is taxed at 23% (a cliff — the engine models it as a bracket, exact only within the 0% zone shown here). Social + health for a self-employed person WITHOUT employees are fixed on the minimum-wage base (ALL 14,900/month in 2026), not scaled to income; those who employ staff or opt for a higher base pay more (up to the max insurable ~ALL 186,416/month). NOT modeled: the optional deemed-expense regime (moot at 0% tax), VAT (registration threshold ALL 10M — services), the disguised-employment risk if you serve a single client, and DTA relief. A very low effective burden makes Albania one of Europe's cheapest for freelancers while the relief lasts.

SHPK (LLC) — 15% corporate tax + 8% dividend

activeCompany

What you pay

  • Corporate income tax (15%) — 15% of profit
  • Dividend withholding tax (8%) — 8% of profit

Eligibility

  • Activities: it-services, consulting, most-activities
  • Requires tax residency
  • Company route: an SHPK (LLC) pays 15% corporate income tax on profit, then 8% withholding when profit is distributed as a dividend. Modeled at the STANDARD rates (the general/above-threshold case) assuming all profit is distributed and no salary is drawn. Small companies with turnover ≤ ALL 14M also enjoy the temporary 0% profit tax until 2029 — so a small SHPK would pay only the 8% dividend in that window. grossAnnual = company profit before tax.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR23,460 EUR21.8%
60,000 EUR46,920 EUR21.8%
120,000 EUR93,840 EUR21.8%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Standard 15% corporate tax then 8% dividend give ≈21.8% on distributed profit. The 0% small-business profit-tax relief (turnover ≤ ALL 14M, until 2029) also applies to small SHPKs, dropping this to just the 8% dividend in that window — but a solo freelancer usually gets the same relief more simply via the self-employed route (which adds only the fixed social contributions). NOT modeled: the owner-manager's social contributions, accounting costs, and VAT. Amounts in ALL.

Try your own numbers

Same engine, your income. For a cross-country comparison use the full calculator.

  1. 1 Self-employed (i vetëpunësuar) — 0% income tax up to ALL 14M + fixed social contributions
    58,092 EURnet/year
    3.2% burden
  2. 2 SHPK (LLC) — 15% corporate tax + 8% dividend
    46,920 EURnet/year
    21.8% burden