Go0 % regime for small businesses
Up to 14 m ALL (~€140,000) annual revenue, no profit tax is due until the end of 2029.
Company formation
Company Formation in Albania
Albania is an EU accession candidate with ongoing negotiations and one of the most dynamic markets of the Western Balkans. The SHPK can be formed from about €1 of capital; registration via the National Business Centre (QKB) takes only a few days. Small businesses up to 14 m ALL revenue pay 0 % profit tax until the end of 2029. Legal status: 2026, without guarantee.
15 % profit tax0 % for small businesses until 2029SHPK from ~€1
Key figures
Albania at a glance
15 %
Profit tax (standard)
0 %
Small businesses up to 14 m ALL revenue (until end of 2029)
1–5 days
Registration via the QKB
8 %
Withholding tax on dividends
Advantages
What speaks for Albania
Very fast, cheap formation
SHPK from ~€1 capital, QKB registration in 1–5 days, 100 % foreign ownership possible.
EU perspective
Accession negotiations are under way; growing investment, a young and multilingual workforce.
Tax comparison
Example: €100,000 profit
| Germany | Albania | |
|---|---|---|
| Corporate tax | ~30 % (effective) | 15 % (small businesses: 0 %) |
| Tax on €100,000 profit | ~€30,000 | €15,000 (or €0 in the small-business regime) |
| Special feature | Municipal trade tax | 0 % threshold up to 14 m ALL revenue (until 2029) |
If the 14 m ALL revenue threshold is exceeded, the 15 % rate applies to the entire annual profit. Albania is not an EU member – check market access and cross-border tax questions separately.
Legal forms
Legal forms at a glance
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| SHPK (LLC) | 100 ALL (~€1) | limited | Standard, also single-member |
| SHA (joint-stock) | 3.5 m ALL (public: 10 m) | limited | Larger firms |
| Sole entrepreneur | none | unlimited | Micro activity |
| Branch | — | parent liable | Market entry |
Process
How incorporation works
Prepare documents
Articles, shareholder data, business address in Albania.
QKB registration
Registration with the National Business Centre – the NIPT number is issued.
Tax & social security
Registration with the tax administration (tatime) and for employees.
Business account
Open an account with an Albanian bank.
Activity-specific licences
Apply for sector permits via e-Albania.
Registration usually completed in 1–5 working days.
Costs
Costs (indicative)
Low registration fees (QKB ~ a few euros); with advice and setup ~€500–1,500 (indicative).
Taxes
Corporate taxes
| Item | Rate |
|---|---|
| Profit tax (standard) | 15 % |
| Small businesses (revenue < 14 m ALL) | 0 % (until 31 Dec 2029) |
| Withholding tax on dividends | 8 % |
| VAT (TVSH), standard rate | 20 % |
Income tax progressive up to 23 %. Double-tax treaties with Germany and Austria exist.
Knowledge check
Worth remembering
Tap a card to reveal the answer. Content AI-assisted and editorially reviewed.
Standard profit tax?
Show answer
15 % – small businesses up to 14 m ALL revenue: 0 % (until 2029).
Minimum capital SHPK?
Show answer
100 ALL, about €1.
Where is it registered?
Show answer
With the QKB (National Business Centre), 1–5 days.
Location in numbers
Albania in numbers
| Metric | Value |
|---|---|
| Registration time | 1–5 days (QKB) |
| Population | ~2.7 m |
| EU status | accession candidate, negotiations ongoing |
| Small-business threshold | 14 m ALL (~€140,000) revenue |
Latest developments
Latest developments (as of July 2026)
- 0 % profit-tax regime for small businesses extended until the end of 2029.
- EU accession negotiations ongoing; the government's declared goal is accession readiness by ~2030.
- Consistent digitalisation of the administration via e-Albania.
FAQ
Frequently asked questions about Albania
How high is the tax?
15 % profit tax; small businesses up to 14 m ALL revenue pay 0 % until the end of 2029.
How fast is formation?
Via the QKB usually in 1–5 working days.
Is Albania in the EU?
No, but an accession candidate with ongoing negotiations.
Who helps on the ground?
Our associate Ardjana Shehi covers the Albania location.
Related countries
These locations might also interest you
Company formation
Croatia
profit tax 10/18 %d.o.o. from €2,500
Country guide
Company formation
Bulgaria
CIT 10 % (EU minimum)EOOD from €1
Country guide
Sources & disclaimer
Sources
This page is for general information only and does not replace legal or tax advice. Binding information is provided by the competent authorities of the respective country and by lawyers, notaries and tax advisors licensed there. For the tax consequences of relocating from Germany or Austria, tax advisors licensed in those countries are responsible. All information without guarantee. Status: July 2026. For an individual assessment: contact@goglobal.associates.
Questions about this location? Get in touch – no obligation, no sales pressure.