As far as personal income tax is concerned, all resident persons are subject to personal income tax for all sources of income, while non-resident individuals are subject to this obligation only for income realized in the territory of Albania. 
 
Dividends, the income flowing as a partner’s profit, even when it is a single partner, are taxed at 8%. While interest from loans, deposits or similar contracts, as well as other income are taxed at 15%. 
 
As far as the profit tax is concerned, it is worth noting that the Albanian law provides that all legal entities with income above 8,000,000 ALL per year are subject to the obligation for the profit tax. However, the profit tax rate is 0% for all entities with income up to 14,000,000 ALL, and 15% for all entities that exceed this level of income. As for legal entities that carry out activities for the production or development of software, the tax on profit is 5%. 
 
Accommodation structures “Hotel/Resort with four and five stars, special status” and that are holders of a registered and internationally recognized trademark “brand name”, which apply before December of of the year 2024. 
 
Regarding the value added tax, it is worth mentioning that all supplies of goods and services, made against payment within the Republic of Albania and all imports of goods in the territory of Albania are subject to this tax at the rate of 20%. However, the minimum registration limit for this type of tax is the circulation by the taxable person of an amount of at least 10,000,000 ALL in a calendar year. 
Dividends, the income flowing as a partner’s profit, even when it is a single partner, are taxed at 8%. While interest from loans, deposits or similar contracts, as well as other income are taxed at 15%. 
 
As far as the profit tax is concerned, it is worth noting that the Albanian law provides that all legal entities with income above 8,000,000 ALL per year are subject to the obligation for the profit tax. However, the profit tax rate is 0% for all entities with income up to 14,000,000 ALL, and 15% for all entities that exceed this level of income. As for legal entities that carry out activities for the production or development of software, the tax on profit is 5%. 
 
Accommodation structures “Hotel/Resort with four and five stars, special status” and that are holders of a registered and internationally recognized trademark “brand name”, which apply before December of of the year 2024. 
 
Regarding the value added tax, it is worth mentioning that all supplies of goods and services, made against payment within the Republic of Albania and all imports of goods in the territory of Albania are subject to this tax at the rate of 20%. However, the minimum registration limit for this type of tax is the circulation by the taxable person of an amount of at least 10,000,000 ALL in a calendar year. 

The minimum wage currently in Albania is 40,000 ALL and is paid, through the banking system, to the employee every two weeks, when it is calculated by hours, days or weeks, and at the end of every month when it is calculated by months, except in cases where it is stipulated otherwise in the written agreement. 
 
As for the weekly rest, it cannot be less than 36 hours, of which 24 hours must be uninterrupted and includes Sunday. However, these holidays are not paid. 
 
As for annual vacations, their duration cannot be less than 4 calendar weeks during the current working year. In those cases where the employee has not completed a full year of work, the duration of paid annual leave is determined in relation to the duration of the employment relationship. Regarding the termination of the employment contract, the Labor Code determines not only the notification deadlines after the probationary period, but also the procedure that the employer must follow to terminate the contract. Actions carried out contrary to the above, cause the termination of the contract to be considered immediate and which, according to the law, can only be accepted for justified reasons. 
 
Regarding the procedure, it is required that, initially, the employer notifies the employee in writing at least 72 hours before the meeting and talks with him. During this meeting, the employer must communicate his decision-making to the employee, as well as giving him the opportunity to express himself. Within 48 hours to one week after this meeting, the employer must notify the employee of the termination of the contract. The only reasons why an employment relationship can be terminated are: the ability of the employee, his behavior, or the operational requirements of the enterprise. 

The sector covering the organization of Commercial Companies near Halimi Albanian Law Firm and Rokas advises large and small organizations on the establishment, management, meetings of boards of directors and board committees on a variety of issues of corporate organization, including corporate liability. , the financial aspect, and the responsibilities of the board. Our long-term practice in this field with lawyers with experience and expertise in a wide range of legal disciplines, including the rules of commercial companies, litigation related to them, etc. 
 
We routinely advise companies on day-to-day matters of internal governance, shareholder relations and compliance with the full range of laws, rules and regulations covering corporate governance matters. From drafting the latest documents, notifying clients of changes in the law or best practices to advising on potential acquisitions, conducting audits and due diligence, other sensitive matters, our lawyers provide practical legal advice to boards, administrators and shareholders of commercial companies in Albania and beyond. Our law firm has extensive experience in the field of employment. 
 
We advise our clients on all aspects of employer-employee relations including pre-employment matters, negotiation of employment and executive compensation agreements, non-compliance/dispute agreements (and other contractual matters), enforcement of discrimination laws, duties of employee loyalty, staff reductions, terminations of employment and compensation matters. We develop employee handbooks, handbooks and other employment policies and procedures. Please contact us for an initial consultation. 

The lawyers of the Albanian law firm Halimi, part of Rokas International, have a long practice in the field of international trade dealing with the full range of legal issues arising from the trade of goods and services across international borders. Practice includes customs and import compliance, export controls, commercial litigation and international business transactions. We also advise our clients on a number of international trade matters, including how to enter new markets, the legal risks associated with various business plans and strategies, and dealing with international trade regulations and litigation. 
 
Our customs and import and export compliance services offer a complete and comprehensive service for experienced and novice importers, from large international companies to family businesses. 
 
We advise our clients on law enforcement and audit strategies, help them manage the import of goods through the use of information and effective entry strategies in accordance with Albanian legislation. Our law firm represents clients in enforcement matters and other disputes with the Albanian government or private entities.