Tax authorities
Ministry of Finance
Blv "Deshmoret e Kombit"
Tirana-Albania
Tel: +3554229200
Website: www.minfin.gov.al
General Tax Directorate
Rr. "Gjin Bue Shpata"
Godina e ish Maternitetit Tirana
Tel: +355 42 276804
Website: www.tatime.gov.al
Tax rates at a glance
(As of January 1 2011)
| Corporate income |
10% |
| Capital gains |
10% |
| Branch tax |
10% |
Withholding tax |
|
| Dividends |
10% |
| Interest |
10% |
| Royalties from patents and licences |
10% |
| Branch remittance tax |
10% |
Net operating losses (years) |
|
| Carryback |
n/a |
| Carryforward |
3* |
- During the tax year if more than 25% of the voting rights of the company or the direct or indirect ownership of the capital has been transferred than losses may not be carried forward.
Source: Professionals from Eurofast Global, Tirana Office/Albania
Albania
Rudina Hoxha
Eurofast
Albania
Rudina Hoxha of Eurofast examines the latest tax reforms in Albania.
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