Albania

Paying Taxes in

Albania

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 96 16.7% gross wages, minimum salaries are imposed 22.5
Corporate income tax 13 125 10.0% taxable income 8.7
Health insurance contribution 0 paid jointly 1.7% gross salaries 2.5
Municipal taxes 1 fixed fee (ALL 230,000) type of business 1.4
Property transfer tax 1 2.0% sale price 1.2
Fuel tax 1 75% of price, with a maximum of ALL37 fuel price 0.9
Property tax 1 ALL 140 area of building (land) in square meters 0.8
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 12 150 20.0% value added not included
Totals: 44 371 38.5
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