Business Tax Incentives – Albania

Businesses and self-employed with annual gross income up to ALL 14 million (approximately €120,000, $130,000) pay 0% corporate income tax until December 31, 2029. Covers vast majority of small businesses, startups, freelancers.

Must register business properly with Albanian tax authorities, maintain accounting records, file annual returns even if zero tax owed. Simplified profit tax regime. Tremendous incentive for location-independent entrepreneurs to establish in Albania.

Companies whose activity is software production and development, registered by December 31, 2023, pay reduced 5% corporate income tax until December 31, 2025. Attracts tech companies and IT startups.

Agricultural cooperatives and certified agro-tourism businesses pay 5% CIT until December 31, 2029. Promotes rural development and sustainable tourism.

Investments in Albania's mountainous regions: 10-year complete exemption from ALL national and local taxes. Unprecedented incentive. Promotes development of underutilized mountain areas.

Benefits available only to first 500 entities that successfully apply and meet investment criteria. Time-sensitive opportunity. Includes state loan guarantees and simplified documentation processes. Must meet minimum investment thresholds in designated mountain regions.