Albanian Tax Calendar

The recurring deadlines Albanian businesses work to, as set out in our 2024 guide. Where a deadline falls on a non-working day, check the tax administration’s calendar for that month.

Every month

By	What
The 14th	File the VAT return for the previous month and pay the VAT due
The 15th	Corporate income tax prepayment, for taxpayers paying monthly

Every quarter

By	What
31 March, 30 June, 30 September, 31 December	Corporate income tax prepayment, for taxpayers paying quarterly

Every year

By	What
31 March	Annual corporate income tax return, filed electronically, and payment of the balance after prepayments
31 March	Annual personal income tax return and payment, for individuals who must file
31 March	Payment of consultancy, technical and management fees invoiced by non-residents, for them to be deductible in the year they relate to

When something happens

Deadline	Event
With the company registration, or within 40 calendar days	Declare the ultimate beneficial owners
Within 90 calendar days of the change	Register a change of beneficial owners
End of the third month after the shareholders’ decision	Withholding tax on dividends declared but not yet paid
Within two years of payment of each invoice	Apply for a reduced double tax treaty rate
Within 30 days of entering Albania	Foreign nationals apply for a residence permit

How prepayments are calculated: for January to March, the corporate tax of the year before last divided by 12; for the other nine months, the previous year’s corporate tax divided by 12.

When is the corporate income tax return due in Albania?

By 31 March of the following year, filed electronically through the e-tax system, with any balance after prepayments paid by the same date.

When is the VAT return due?

By the 14th day of the following month, for both filing and payment.

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