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Tax Summaries – Albania

Albania is located in Southeast Europe, in the west of the Balkans, and shares common borders with Macedonia to the east, Greece to the south, and Kosovo and Montenegro to the north. It has access to the Adriatic and Ionian Seas in the west and southwest, being less than 72 kilometres away from Italy, across the Adriatic Sea.

Value-added tax (VAT) rates

Standard VAT rates (%) 20

WHT rates (%) (Dividends/Interest/Royalties): Resident: NA; Non-resident: 8/15/15

Source: PwC

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