al-cross-border

Albanian cross-border tax for tax year 2026 under Law No. 29/2023 'Për tatimin mbi të ardhurat' (as amended to Law No. 81/2025) and Law No. 9920/2008 on tax procedures. Covers tax residence of individuals (home, 183 days, centre of vital interests, the 24-month rule for foreign artists) and of companies (incorporation or management and control); what Albania taxes non-residents on (Albanian-source income, art. 4); permanent establishment; final withholding at 8% on dividends and 15% on interest, royalties, services and other payments to non-residents; how treaty rates are applied and documented (45 treaties in force); the foreign tax credit for residents; the tax representative; and leaving Albania (part-year return, exit tax on business assets). Trigger phrases: non-resident Albania, Albanian withholding tax, treaty Albania, double tax Albania, PE Albania, moving to or leaving Albania, foreign tax credit Albania. Out of scope: income tax rates and returns (albania-income-tax), corpora

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)