Workforce Mobility & Immigration in Albania

Residence and work permit coordination for foreign partners, managers and key staff physically present in Albania.

Albania Reviewed September 2026

Currency

ALL (Albanian lek)

Free movement

Not applicable — work permit generally required for all nationalities

Main non-EU route

Albania is not an EU member; EU and many other nationals can enter visa-free for short stays

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~€350–550/month (1-bed, central)

Housing — family of four

~€650–1,000/month (3-bed)

Talk to a Albania mobility expert

Moving workforce into Albania

Albania applies a standard 15% corporate income tax rate, among the lowest in Europe, but the more consequential feature for small and growing businesses is the temporary 0% exemption under Law No. 29/2023: companies and self-employed individuals with annual gross turnover up to ALL 14 million (approximately €120,700) pay no profit tax at all, an incentive guaranteed through 31 December 2029.

Discuss your Albania relocation plan

Albania is not an EU/EEA member

Albania is not an EU member; EU and many other nationals can enter visa-free for short stays, but a residence and work permit is required for employment

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Albania guide for the employer registration steps that come next.

Set up a relocation process

What it costs to house a relocating employee

Figures below are indicative for Tirana, Albania's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

Item	Single employee	Family of four
Typical apartment	1-bedroom	3-bedroom
Rent (Tirana)	~€350–550/month (1-bed, central)	~€650–1,000/month (3-bed)
Security deposit	Typically 1–2 months' rent, by negotiation	Typically 1–2 months' rent, by negotiation

Get a city-specific relocation estimate

Frequently asked questions

How does the 0% corporate tax exemption actually work?

Companies and self-employed individuals with annual gross turnover up to ALL 14 million pay no corporate income tax at all, guaranteed through 31 December 2029 under Law No. 29/2023. This is a hard threshold: crossing it by any amount applies the standard 15% rate to the entire year's net profit, not just the portion above the threshold.

Can a business be VAT-registered but still exempt from corporate tax?

Yes. VAT registration becomes mandatory once rolling 12-month turnover exceeds ALL 10 million, while the CIT exemption applies up to ALL 14 million — meaning businesses with turnover between these two thresholds are simultaneously VAT-registered and CIT-exempt, since the two thresholds operate independently.

Should an owner-director take salary or dividends?

Salary paid to an owner-director is a deductible business expense, reducing net profit, but is subject to personal income tax and social contributions. Dividends are taxed at a flat 8% after corporate tax has already been paid. The optimal split depends on the company's specific revenue and cost structure and should be modelled individually.

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.

Talk to a Albania mobility expert

The 0% turnover exemption is the single most consequential planning variable for small and growing businesses in Albania, precisely because it is a cliff rather than a graduated benefit. Companies approaching the ALL 14 million threshold should model the tax impact of crossing it well before year-end, not discover the consequence only when filing the annual return.

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