Albania (AL)
Albania is a low-cost, fast-changing Balkan country with Adriatic and Ionian coastlines, mountain towns, a growing Tirana tech and cafe scene, EU-candidate reforms, generous visa access for many nationalities and a practical Unique Permit route for work and digital nomads.
Capital: Tirana
Region: Europe
Language: Albanian
Currency: ALL (L)
Cost of living: Very affordable (index 28)
Emergency: 112
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Business Setup
Start a business or go freelance in Albania.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 Confirm your immigration status permits self-employment or remote work; tourist stay is not a business permit.
- 2 Register as Person Fizik or SHPK through the National Business Center (QKB) if invoicing locally or operating a business.
- 3 Open a business bank account if required by bank/tax/accounting setup.
- 4 Hire an accountant familiar with fiscalisation, e-invoices and foreign-client income.
- 5 Issue fiscalised invoices where required and keep electronic records.
- 6 Monitor VAT registration threshold and reduced-rate eligibility carefully.
- 7 File payroll/social/health contributions if paying yourself or employees.
Tax registration
Business registration at QKB usually triggers tax registration. Ongoing filing happens through the tax portal and fiscalisation/e-invoice systems.
VAT threshold
ALL 10,000,000 annual taxable turnover (2026). Standard VAT rate: 20%. Below the threshold, small business exemption applies. Register with the tax administration (DPT) before reaching the threshold if billing VAT-registered business clients.
Invoicing
Albania uses fiscalisation. Invoices need correct taxpayer details, sequential numbering, fiscalisation codes where applicable, VAT treatment and electronic submission rules.
Social security
Self-employed persons pay mandatory social and health contributions based on 2026 minimum wage bases. Employees also require payroll registration and monthly contributions.
💡 Remote workers with only foreign clients should still check whether their activity creates Albanian tax residence, permanent establishment, VAT or registration duties. Albanian portal practice can be stricter than informal expat advice.
🏢 Business Structures
Person Fizik · Person Fizik (Ndërmarrës Individual)
Sole proprietor / individual entrepreneur
None
Min. capital
1–3 working days
Setup time
Liability: Unlimited personal liability — personal assets fully exposed
Setup cost: ALL 0–2,000 (QKB registration is free; optional accountant setup ALL 1,000–2,000)
Best for: Freelancers, consultants, small shops, and simple local services. Simplest and fastest structure. All profits taxed as personal income.
SHPK · Shoqëri me Përgjegjësi të Kufizuar
Limited liability company (LLC)
ALL 100 (nominal minimum; in practice ALL 50,000–100,000+ for credibility)
Min. capital
2–7 working days
Setup time
Liability: Limited to company capital, subject to director and shareholder duties
Setup cost: ALL 1,000–5,000 (state fee + accountant/legal support)
Best for: Most startups, agencies, property businesses, and employers. The most common corporate structure in Albania. Provides liability protection at minimal cost.
SHA · Shoqëri Aksionare
Joint-stock company
ALL 3,500,000 (approximately EUR 35,000)
Min. capital
4–8 weeks
Setup time
Liability: Limited to share capital
Setup cost: ALL 50,000–200,000+ (notary, share registry, QKB registration, legal fees)
Best for: Large companies, regulated sectors (banking, insurance, securities), and investment structures requiring multiple shareholders.
Partnership · Shoqëri Kolektive / Komandite
General or limited partnership
None
Min. capital
1–2 weeks
Setup time
Liability: General partners: unlimited personal liability. Limited partners: liability capped at contribution.
Setup cost: ALL 5,000–20,000 (legal drafting of partnership agreement, QKB registration)
Best for: Niche professional or family businesses where partners fully understand personal liability exposure. Less common than SHPK.
Branch · Degë e Shoqërisë së Huaj
Branch of foreign company
No separate minimum; parent company capital applies
Min. capital
2–6 weeks
Setup time
Liability: Foreign parent company fully liable for all branch obligations
Setup cost: ALL 10,000–40,000 (document legalisation, QKB registration, legal fees)
Best for: Foreign companies testing the Albanian market or operating directly without a standalone subsidiary.
Representative Office · Zyrë Përfaqësimi
Representative office
None
Min. capital
2–4 weeks
Setup time
Liability: Cannot conduct commercial activity — no direct trading or revenue generation
Setup cost: ALL 10,000–30,000 (document legalisation, QKB registration)
Best for: Market research, liaison, and non-commercial representation for foreign companies. No commercial contracts or invoicing allowed.
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