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 2012)
| Corporate income tax rate |
10% |
| Capital gains tax rate |
10% |
| Branch tax rate |
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 (a) |
- 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 then losses may not be carried forward, otherwise losses may be carried forward for three years.
Source: Professionals from Eurofast Global, Tirana Office/Albania
Albania
Rudina Hoxha
Eurofast Global
Albania
The Albanian government has gone ahead with key tax changes, including moving excise collection to the customs authorities and taking international advice on transfer pricing, explains Rudina Hoxha of Eurofast Global
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