How is rental income taxed in Albania?

An individual pays 15% tax on rental income in Albania, whether the flat is let long-term or to holiday guests. When the tenant is a business it withholds the 15% and pays it by the 20th of the next month; otherwise the owner declares the rent in the annual DIVA return and pays by 31 March; from 2026 short-term rental income of individuals is taxed at a flat 15% with no NIPT needed.

Données compilées par Fedir AlpatovMis à jour le

The rules by type of letting

Rental income tax for individuals (2026)
SituationTaxHow it is paid
Long-term let to a business15% of gross rentWithheld by the tenant, paid by the 20th of the next month
Long-term let to a private person15%Owner declares in DIVA, pays by 31 March
Short-term (Airbnb, Booking)15% flat, from 2026DIVA; no NIPT for a non-professional host
Unregistered contract with a businessFine 10,000 ALL (individual)Per violation
Sources · 6

Example

A Durrës 1+1 let for €390 a month earns €4,680 a year. At 15% the Albanian tax is €702, leaving €3,978 before building fees, repairs and vacancy.

Leases longer than one year must be written and notarised. A non-resident owner with a tax treaty at home usually reports the rent there too; the treaty decides whether the home country exempts it or credits the Albanian tax.

Letting through a company

A small company with turnover up to 14,000,000 ALL pays 0% corporate income tax until 2029, and dividends are taxed at 8% when distributed. That route brings bookkeeping, and it changes nothing for a single flat let to one tenant unless you plan several units.

Company route, for comparison
ItemRateSource
Corporate income tax, turnover ≤ 14m ALL0% until 2029PwC
Dividend withholding8%PwC
Sources · 2

Questions et réponses

15% for individuals, for both long-term and short-term lets.

Sources

  1. PwC Tax Summaries Albania — Individual taxes on personal income, 2026-07-22 (consulté le 2026-09-09)
  2. sherbimekontabiliteti.al — Tatimi mbi qeranë guide, 2025-08-01 (consulté le 2026-09-09)
  3. HLB Albania — "Short-Term Rentals in Albania: New Tax Reporting Obligations from 2026", 2025-01-01 (consulté le 2026-09-09)
  4. euronews.al — Nuk kërkohet NIPT për qira ditore, 2025-09-22 (consulté le 2026-09-09)
  5. PwC Tax Summaries Albania — Corporate taxes on income, 2026-07-22 (consulté le 2026-09-09)

Ce qui manque

Les lacunes que nous connaissons. Les signaler rend le reste plus fiable.

  • Sources disagree on whether short-term income is taxed on the gross amount (HLB) or on the amount after platform commissions (Gazeta Dita); no instruction number was found.
  • Whether Law 29/2023 allows any expense deduction for individual landlords: primary text not read.