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ALNormas oficiales, modeladas

Impuestos del autónomo en Albania (2026).

Un autónomo que gana 60.000 € al año en Albania se queda entre 46.920 EUR y 58.092 EUR según el régimen; la mejor opción es «Self-employed (i vetëpunësuar) — 0% income tax up to ALL 14M + fixed social contributions», con una carga efectiva del 3.2%. Abajo, 2 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

2 regímenes · 3 registros de fuentes · cada resultado sigue las normas publicadas del régimen

AL · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01Self-employed (i vetëpunësuar) — 0% income tax up to ALL 14M + fixed social contributionsMejor resultado con estos ingresosIngreso neto58.092 EURCarga efectiva3.2%
  2. 02SHPK (LLC) — 15% corporate tax + 8% dividendIngreso neto46.920 EURCarga efectiva21.8%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAutónomo

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

Carga efectiva con 60 000 €

3.2%

Lo que pagas

  • 01
    Personal income tax (0% up to ALL 14M, then 23%)

    Escala progresiva · base: ingresos anual

    ingresos anual · ALLTipo
    ≤ 14.000.0000%
    ingresos anual · ALLTipo
    > 14.000.00023%
  • Social + health contributions (self-employed, minimum base: 23% of ALL 50,000 + 3.4% of ALL 100,000) — fixed 14,900 per month

Requisitos de acceso

  • Límite de ingresos 14.000.000 ALL/year
  • Actividades: it-services, consulting, liberal-professions
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR28.092 EUR6.4%
60.000 EUR58.092 EUR3.2%
120.000 EUR118.092 EUR1.6%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02activoSociedad

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

Carga efectiva con 60 000 €

21.8%

Lo que pagas

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

Requisitos de acceso

  • Actividades: it-services, consulting, most-activities
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR23.460 EUR21.8%
60.000 EUR46.920 EUR21.8%
120.000 EUR93.840 EUR21.8%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Albania.

calculadora completa
  1. 1 Self-employed (i vetëpunësuar) — 0% income tax up to ALL 14M + fixed social contributions
    58.092 EURneto/año
    3.2 % de carga
  2. 2 SHPK (LLC) — 15% corporate tax + 8% dividend
    46.920 EURneto/año
    21.8 % de carga