Paying Taxes in Albania

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Albania, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contribution	Payments (number)	Time (hours)	Statutory tax rate	Tax base	Total tax rate (% profit)	Notes on TTR
Social security contributions	12	96	21.7%	gross wages, minimum salaries are imposed	31.9
Corporate income tax	13	120	10.0%	taxable income	8
Local tax	1	-	fixed fee (ALL 94,000)	type of business	1.2
Property transfer tax	1	-	2.0%	sale price	1.2
Property tax	1	-	ALL 200	area of building (land) in square meters	1.2
Fuel tax	1	-	75% of price, with a maximum of ALL37	fuel price	1.1
Circulation tax	1	-	fixed fee (ALL 64,000 per truck)		0.4
Vehicle tax	1	-	fixed fee (ALL 6,000 per truck)		0
Tax on impact on environment	1	-	2.0%	value of investment	0
Value added tax	12	28	20.0%	value added		not included
Totals:	44	244			44.9

Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

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Paying Taxes in Albania

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