The VAT registration threshold and the corporate tax exemption sit at different levels and move independently. A growing business can be liable for one and exempt from the other.
- Raised contribution base for 2026
- Sector-specific licensing
- What is the minimum capital to form a Shpk?
The structural detail companies must plan around is that this exemption is an all-or-nothing cliff, not a graduated allowance: a business earning ALL 13.9 million in turnover pays zero corporate tax regardless of profit margin, while a business earning ALL 14.1 million — just ALL 200,000 more — pays the full 15% rate on its entire net profit for the year, with no tapering or partial relief. This makes turnover monitoring a critical, continuous accounting task rather than an annual check.
What it takes to incorporate in Albania. Every figure below is published on the Albania country page.
| Albania | |
|---|---|
| Legal forms | Shpk · Sha |
| Minimum share capital | Shpk: ALL 100 (~€1) · Sha: ALL 3,500,000 private / ALL 10,000,000 public |
| Company registry | National Business Center (QKB), single-window registration |
| Incorporation timeline | As little as 1–2 business days |
| Official language | Albanian |
What makes it complex in Albania
- Raised contribution base for 2026 — — minimum monthly salary for social security purposes increased to ALL 50,000, affecting minimum employer contribution cost.
- Sector-specific licensing — requirements for finance, construction, telecom, tourism, health, education and pharmaceutical activities, with approval timelines ranging from a few months to a year.
What is the minimum capital to form a Shpk?
A Shpk (limited liability company) requires only ALL 100 — approximately €1 — in minimum share capital, making it one of the most accessible entity formations in Europe. A Sha (joint stock company) requires substantially more: ALL 3.5 million for a private offering or ALL 10 million for a public one.
Raised contribution base for 2026 is one of the points HTLC Network handles for clients operating in Albania, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Albania the scope is: Shpk and Sha incorporation, National Business Center (QKB) registration, and post-formation compliance setup.
See Company Formation & Entity Setup in Albania for the full scope, or the Albania country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.