Can a US citizen buy property in Albania? (2026)

Yes. A US citizen buys an apartment or a house in Albania on the same terms as an Albanian; only agricultural land, forest and pasture are closed to foreigners, and a building plot requires an investment of at least three times its value. Two things are specific to Americans: the US Embassy confirms you may stay a full year visa-free (then 90 days outside), and no US-Albania income tax treaty is in force, so each country applies its own rules to your rent or sale gain.

Дані зібрав Fedir AlpatovОновлено

What a US buyer can own

Albanian law does not distinguish an American buyer from any other foreign private buyer: buildings are open without restriction, agricultural land is not. The table is the whole rule set.

What a US private buyer can own in Albania (November 2026)
PropertyCan a US citizen own it?Rule
Anything, through an Albanian companyYesThe company is an Albanian legal person, whoever owns it
Джерела · 3

Entry, stay and residence: the US advantage

Most nationalities get 90 days in 180; US citizens get a full year without a visa or permit, confirmed by the US Embassy in Tirana - enough to search, buy, furnish and live through a whole season before any paperwork. After the year, 90 days outside Albania before a new visa-free stay, or a residence permit; under the law on foreigners the first US permit is issued for as long as five years.

Entry and residence for US citizens
QuestionAnswerSource
Visa-free stayUp to 1 year, then 90 days outside before a new stayUS Embassy Tirana
Джерела · 4

Taxes: no treaty, two systems

Albania is not in the IRS list of US income tax treaties (checked November 2026), so there is no bilateral agreement assigning taxing rights. Albania applies its rules: 15% on rental income, 15% on the gain when you sell. The United States taxes its citizens under its own rules regardless of where the property stands; whether the Albanian tax is creditable on your US return is a question for a US tax adviser, answered by domestic US provisions rather than a treaty.

On the purchase itself an individual buyer pays no Albanian purchase tax; the side costs are the notary and registration, about 0.4% of the price, plus your lawyer - our purchase-cost pages break them down.

What Albania taxes a US owner on
IncomeAlbanian taxTreaty position
Rent from the flat15%No US-Albania treaty; US rules apply separately
Gain on sale15% of the gainNo US-Albania treaty; US rules apply separately
Джерела · 3
  • DATA-TAX-000215 % of rental income15_flat_tax_on_rental_income_of_individuals
    Достовірність: HIGHПеріод: tax year 2025/2026 (Law 29/2023 "On income tax", in force siперевірено 2026-09-09PwC Tax Summaries Albania — Individual taxes on personal income
  • DATA-TAX-US-0001Albania is not in the IRS list "United States income tax treaties - A to Z" (page reviewed by the IRS on 03-Jan-2026, read on 06-Nov-2026): no bilateral income tax treaty between the United States and Albania is in force. A US owner of Albanian property reports under each country's domestic rules; relief, if any, comes from domestic provisions such as the US foreign tax credit, not from a treaty.No US-Albania income tax treaty is in force
    Достовірність: HIGHПеріод: 2026перевірено 2026-11-06IRS, United States income tax treaties - A to Z

    Checked the full A-Z list on irs.gov on 2026-11-06; Albania absent.

  • DATA-TAX-001015 % of gaincapital_gains_tax_on_sale_of_real_estate
    Достовірність: HIGHПеріод: 2026 (current)перевірено 2026-09-09PwC Tax Summaries Albania — Individual income determination

How the purchase works from the US

The process is the standard Albanian one, and it works fully remotely: a power of attorney signed before a US notary, apostilled (the US and Albania are both in the Hague Apostille Convention) and translated, lets your Albanian lawyer run every check, sign the deed and register it. The deed itself is valid only as a notarial act registered at ASHK, so ownership changes when the register says so.

Before any money moves, run the eight checks of our verification checklist - title and encumbrances first - and plan the payment path early: US transfers into Albanian banks arrive, but the anti-money-laundering file (source of funds) is assembled before the deal, not after. The money-transfer page covers it step by step.

Питання та відповіді

Up to one year, per the US Embassy in Tirana - the most generous visa-free rule Albania gives any nationality. After the year you spend 90 days outside before a new visa-free stay, or you apply for a residence permit.

Джерела

  1. U.S. Embassy Tirana, entering and residing in Albania. U.S. Embassy in Albania (переглянуто 2026-10-23)
  2. IRS, United States income tax treaties - A to Z. Internal Revenue Service (US), 2026-01-03 (переглянуто 2026-11-06)
  3. Law No. 79/2021 "Për të huajt" (On foreigners), consolidated text as amended by Law 43/2025. Albanian State Police (ASP), 2025-11-01 (переглянуто 2026-10-19)
  4. 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 (переглянуто 2026-10-19)
  5. Kalo & Associates (A. Milo, A. Toslluku) — Albania: legal restrictions facing foreigners in real estate investments, CEE Real Estate Matters, 2026-09-09 (переглянуто 2026-09-09)
  6. 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 (переглянуто 2026-10-19)
  7. Council of Ministers Decision (VKM) No. 858 of 29.12.2021 on residence permits, consolidated version 10 of 1.4.2026 (amended up to VKM 160/2026 and VKM 240/2026). Qendra e Botimeve Zyrtare (Official Publications Centre), 2026-04-01 (переглянуто 2026-10-24)
  8. PwC Tax Summaries Albania — Individual taxes on personal income, 2026-07-22 (переглянуто 2026-09-09)
  9. PwC Tax Summaries Albania — Individual income determination, 2026-07-22 (переглянуто 2026-09-09)