In this Tax Newsflash we summarise the changes to Albanian tax legislation coming into force with the “Fiscal Package 2026”. Users should seek our professional advice for any particular situation.
Highlights
- Minimum salary: from 1 January 2026 the national minimum salary, also the minimum for social and health insurance contributions, rises to ALL 50,000 (from ALL 40,000). The maximum salary for social insurance contributions rises to ALL 186,416.
- Amending tax returns: returns can be amended within 24 months of the original deadline (was 36 months); the annual individual income tax return within 6 months, no more than twice.
- Cash transactions: the limit between businesses falls to ALL 100,000 (was ALL 150,000), and a new limit of ALL 500,000 applies between businesses and individuals.
- Online businesses: e-commerce and digital content businesses must publish their tax number, name, address and telephone number on their websites.
- POS/POI terminals: required by 30 May 2026 for accommodation, transport and public institutions, and by 31 December 2026 for all other taxpayers that take cash, with some exemptions.
- Fiscalisation: sales and purchase books are submitted by the 11th of the following month (was the 10th), and import invoices can be fiscalised within 7 days (was 3).
- VAT: a 10% compensation scheme for agricultural producers.
- Income tax: a self-employment status declaration, tax residency rules for foreign artists, and a higher limit (5% of profit before tax) for deductible research and development sponsorship.
- Revaluation of immovable property: individuals and legal entities can revalue real estate at market value until 31 December 2026, paying 5% on the difference.
- Fiscal waiver: tax and customs liabilities up to 31 December 2014 are waived, with conditional waivers of liabilities, penalties and interest for 2015 to 2024.
- Fiscal peace agreement: a voluntary agreement with the tax administration based on a pre-determined taxable profit, with the option to re-file elements of the financial statements.
The newsflash sets out each change in English and Albanian, with its legal source.
Want to know how the changes affect your business? Talk to our tax team.