Can a Polish citizen buy property in Albania?
Yes. A Polish citizen can buy an apartment or a house in Albania with a passport or identity card, on the same terms as an Albanian; agricultural land is the only category closed to foreigners. Under the 1993 Poland–Albania tax treaty, rent from the flat is taxed in Albania and exempt in Poland with progression; Polish private rental income at home is taxed at 8.5% (PIT-28).
Data compiled by Fedir AlpatovUpdated
What a Polish buyer can own
EU citizenship does not create a special regime in Albania, which is not an EU member: a Polish buyer is a foreign private person, free to buy buildings and limited on land.
| Property | Can a foreigner own it? | Rule |
|---|---|---|
| Apartment, house, commercial unit | Yes | No restriction on buildings |
| Building plot (truall) | Yes, with a condition | Investment on it ≥ 3 × the plot value |
| Agricultural land, forest, meadow, pasture | No | Lease for up to 99 years only |
| Anything, through an Albanian company owned by a foreigner | Yes | The company is an Albanian person |
Sources · 3
- DATA-LEGAL-0001Foreign individuals may buy apartments and residential or commercial buildings with no restriction. They cannot buy agricultural land, forest, meadows or pastures (lease up to 99 years only). Building land is allowed only if the investment built on it is at least three times the land's value.Foreigners may buy apartments without restriction; agricultural land is excludedConfidence: MEDIUMPeriod: current law (Law 7980/1995 "On land purchase"), as describedverified 2026-09-09Kalo & Associates (A. Milo, A. Toslluku) — Albania: legal restrictions facing foreigners in real estate investments, CEE Real Estate Matters
- DATA-LEGAL-00173 × plot valueA foreigner may buy a building plot once the investment on it is at least 3× the plot valueConfidence: HIGHPeriod: 1995–2026verified 2026-10-19Law No. 7980 of 27.07.1995 "Për shitblerjen e trojeve" (on the sale of plots), original text
- DATA-LEGAL-001699 years (maximum lease)Foreigners cannot own agricultural land, forests, meadows or pastures; lease up to 99 yearsConfidence: HIGHPeriod: 2026verified 2026-10-19Explanatory report to the draft law on transferring agricultural land to foreign persons (RENJK 972)
Entry and stay
The Polish foreign ministry (Odyseusz, 15 October 2026) accepts a passport or an identity card valid at least three months after leaving Albania, allows up to 90 days in any 180 without a visa and states that there is no registration duty. A longer stay is arranged with the immigration office, with a criminal record certificate and proof of address; a property deed counts as proof.
| Question | Answer | Source |
|---|---|---|
| Documents | Passport or identity card, valid ≥ 3 months after leaving | MSZ Odyseusz |
| Visa-free stay | 90 days in any 180 | Law 79/2021 Art. 29 |
| Permit for an owner | Up to 1 year, renewable | Law 79/2021 Art. 84 |
Sources · 3
- DATA-ENTRY-PL-000190 days in 180Polish citizens: passport or ID card, 90 days in 180 without a visa, no registration dutyConfidence: HIGHPeriod: 2026verified 2026-10-19Albania: profil państwa (Podróżowanie, Zasady pobytu)
- DATA-LEGAL-001390 days in 180Visa-free stay: up to 90 days in any 180; longer needs a residence permitConfidence: HIGHPeriod: 2025–2026verified 2026-10-19Law No. 79/2021 "Për të huajt" (On foreigners), consolidated text as amended by Law 43/2025
- DATA-LEGAL-00141 year, renewableResidence permit for a property owner: up to 1 year, renewable; no minimum property value foundConfidence: HIGHPeriod: 2025–2026verified 2026-10-19Law No. 79/2021 "Për të huajt" (On foreigners), consolidated text as amended by Law 43/2025
Tax for a Polish resident
Albania taxes the rent (15% for individuals) and any gain on sale (15%). Poland exempts this income under Article 24(1)(a) of the treaty and may apply progression under Article 24(1)(c). Albania reserved the MLI's method article in full, so the original exemption method still governs this treaty.
The Polish flat rate for private rent (8.5% up to PLN 100,000, then 12.5%) applies to rent earned in Poland; how the progression clause works inside PIT-28 should be confirmed with a Polish tax adviser.
| Income | Taxed in Albania | Taxed in Poland |
|---|---|---|
| Rent from an Albanian flat | Yes, 15% | Exempt, with progression |
| Gain on selling it | Yes, 15% of the gain | Exempt, with progression |
| Rent from a flat in Poland (for comparison) | — | 8.5% to PLN 100,000, then 12.5% |
Sources · 4
- DATA-TAX-PL-0001Treaty signed in Warsaw on 5 March 1993 (Dz.U. 1994 nr 101 poz. 492): Art. 6 and 13 let Albania tax income and gains from Albanian immovable property; Art. 24(1)(a) exempts it in Poland and Art. 24(1)(c) lets Poland apply progression. Credit applies only to dividends, interest and royalties.Poland–Albania treaty: Albanian rent and property gains are exempt in Poland with progressionConfidence: HIGHPeriod: 1995–2026verified 2026-10-19Umowa między Rzecząpospolitą Polską a Republiką Albanii w sprawie unikania podwójnego opodatkowania (Warszawa, 5.3.1993), Dz.U. 1994 nr 101 poz. 492
- Confidence: HIGHPeriod: tax year 2025/2026 (Law 29/2023 "On income tax", in force siverified 2026-09-09PwC Tax Summaries Albania — Individual taxes on personal income
- Confidence: HIGHPeriod: 2026 (current)verified 2026-09-09PwC Tax Summaries Albania — Individual income determination
- DATA-TAX-PL-00028.5–12.5 % of rental revenuePoland: private rental income is taxed at 8.5% up to PLN 100,000 and 12.5% above, on PIT-28 by 30 AprilConfidence: HIGHPeriod: 2023–2026verified 2026-10-19Złóż zeznanie PIT-28 (ryczałt od przychodów ewidencjonowanych)
Questions and answers
Yes. The identity card is accepted if it is valid at least three months after you leave Albania.
Not directly: the treaty exempts it in Poland, but Poland may take it into account to set the rate on your other income. The rent is taxed in Albania at 15%.
The Polish foreign ministry states there is no registration duty for stays up to 90 days in 180.
Sources
- Umowa między Rzecząpospolitą Polską a Republiką Albanii w sprawie unikania podwójnego opodatkowania (Warszawa, 5.3.1993), Dz.U. 1994 nr 101 poz. 492. Sejm RP (ISAP), 1994-09-27 (accessed 2026-10-19)
- Albania: profil państwa (Podróżowanie, Zasady pobytu). Ministerstwo Spraw Zagranicznych RP (Odyseusz), 2026-10-15 (accessed 2026-10-19)
- Złóż zeznanie PIT-28 (ryczałt od przychodów ewidencjonowanych). biznes.gov.pl (accessed 2026-10-19)
- Law No. 79/2021 "Për të huajt" (On foreigners), consolidated text as amended by Law 43/2025. Albanian State Police (ASP), 2025-11-01 (accessed 2026-10-19)
- Kalo & Associates (A. Milo, A. Toslluku) — Albania: legal restrictions facing foreigners in real estate investments, CEE Real Estate Matters, 2026-09-09 (accessed 2026-09-09)
- Law No. 7980 of 27.07.1995 "Për shitblerjen e trojeve" (on the sale of plots), original text. Parliament of Albania (FAOLEX copy), 1995-07-27 (accessed 2026-10-19)
- Explanatory report to the draft law on transferring agricultural land to foreign persons (RENJK 972). Ministry of Agriculture and Rural Development (MBZHR), 2026-05-14 (accessed 2026-10-19)
- PwC Tax Summaries Albania — Individual taxes on personal income, 2026-07-22 (accessed 2026-09-09)
- PwC Tax Summaries Albania — Individual income determination, 2026-07-22 (accessed 2026-09-09)
What is missing
Gaps we know about: questions we have no reliable data for yet.
- How the progression clause is applied to Albanian rent inside a PIT-28 return (and whether PIT/ZG is attached) could not be confirmed: podatki.gov.pl was behind a CAPTCHA.
- No consolidated official text was found that states in so many words that foreigners may buy apartments; the rule rests on the absence of any restriction in the land laws and on legal practitioners. To be confirmed against the Official Gazette (qbz.gov.al was unreachable on 2026-10-19).