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.
Leaving Albania
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
2–3 months before departure: serve written notice to landlord. Notify international school of withdrawal. Begin TATIM business deregistration and ISSH contribution statement request. Contact ISSH to understand pension contribution status. 1 month before: cancel OSHEE electricity, water, and internet/broadband contracts (30-day notice). Notify bank of departure and update contact details. Cancel private health insurance. Arrange international health cover for your destination. Begin selling or donating large household items. 2 weeks before: photograph apartment thoroughly with dated video. Settle all outstanding utility and building administration fees. Agree deposit return date and method with landlord in writing. Final week: conduct joint move-out inspection. Return all keys. Surrender residence permit (leje qëndrimi) to DPPSH. Get written deposit return confirmation. Transfer remaining ALL to foreign account via bank SWIFT or Wise (EUR). After departure: file final personal income tax return with TATIM if required. Monitor ISSH for any pension correspondence.
Deregistration
Albania has no single mandatory civic departure registration. Required steps for departing foreign residents: (1) DPPSH (Drejtoria e Përgjithshme e Policisë / Albanian State Police, asp.gov.al): if you held a residence permit (leje qëndrimi), notify the State Police foreigners' sector and surrender your permit card. Failure to formally cancel can create complications for future Albanian visa applications. (2) Employer notification: formally notify your employer; obtain a termination confirmation (konfirmim i ndërprerjes së punës), final payslip, and ISSH (social insurance) contribution record. (3) QKB (Qendra Kombëtare e Biznesit, qkb.gov.al): if you registered a business in Albania, formally dissolve or transfer it at QKB before leaving — inactive registrations generate ongoing tax and contribution obligations. (4) TATIM (General Directorate of Taxation, tatime.gov.al): notify TATIM of your departure if registered as an individual taxpayer or business. (5) Schools: notify with the required advance notice (typically one full term for international schools). (6) Employer documents to collect: final payslip, ISSH contribution history, and resignation/termination letter confirming employment dates.
Tax clearance
TATIM (Administrata Tatimore e Shqipërisë, tatime.gov.al) governs Albanian personal income tax: (1) Employees: income tax is withheld at source by employers at a flat 13% (on income up to ALL 2 million/year) or 23% (above ALL 2 million/year). Request your final annual income tax withholding certificate from your employer. (2) Freelancers / self-employed: file your final annual personal income tax declaration and close or suspend your VAT registration at TATIM if applicable. (3) Business deregistration: close your business at QKB and deregister for VAT and profit tax at TATIM. Final tax returns must be filed before deregistration. (4) No exit tax on personal capital gains or deemed disposal on departure. (5) Albania has double-taxation treaties with approximately 40 countries — check whether your home country has a DTA with Albania. (6) Tax clearance certificate (vërtetime tatimore): required for company liquidation and property sales. Apply at your nearest TATIM regional office. Processing: 5–10 working days.
Pension portability
ISSH (Instituti i Sigurimeve Shoqërore — Social Insurance Institute, issh.gov.al) administers social security and pension in Albania: (1) Contribution rate: employee contributes 9.5% of gross salary; employer adds 15% — combined 24.5% (rates subject to periodic revision). (2) Pension eligibility: old-age pension at age 65 (men) / 62 (women, being raised to 65 by 2056) with minimum 15 years of contributions. If you do not meet the contribution threshold on departure, your accumulated rights remain on record in the ISSH system. (3) No lump-sum refund of contributions on departure: Albanian social insurance contributions do not have a "cash back" provision for departing foreign workers — accumulated rights are preserved for a future pension at retirement age. Request an ISSH contribution statement before leaving. (4) Bilateral agreements: Albania has social security totalisation agreements with several countries including Italy, Greece, USA, Canada, Turkey, Romania, North Macedonia, Czech Republic, and others. These allow combining contribution periods for pension eligibility. Check with ISSH whether your home country has a bilateral agreement.
Health insurance
Albania operates a public health insurance system administered by FSDKSH (Fondi i Sigurimit të Detyrueshëm të Kujdesit Shëndetësor — Mandatory Health Insurance Fund). Employer contributions include health insurance elements. Steps: (1) Employment-linked health insurance ends on your last working day — employer must deregister you from the payroll system. (2) Cancel any supplementary private health plans (Sigal Uniqa, Interamerica Albania) in writing with the required notice period (typically 30 days). (3) Arrange international health insurance before your Albanian cover lapses. (4) Medical records: request copies from your clinic or hospital (Mother Teresa University Hospital in Tirana, or private clinics). English-language summaries may require translation. (5) Collect sufficient prescription medications for the transition period.
Bank account
Major Albanian banks include Raiffeisen Bank Albania, BKT (Banka Kombëtare Tregtare), OTP Bank Albania, and Credins Bank. Albanian currency is the lek (ALL): (1) Keep accounts open for 2–3 months after departure to receive: final salary, ISSH correspondence, deposit return, and tax refunds. (2) International transfers: large ALL transfers require conversion to EUR or USD first — Albanian banks use SWIFT for international transfers. Wise supports EUR transfers via Albanian accounts in some corridors. (3) Update your registered mobile number to an international number before cancelling your Albanian SIM — bank OTPs require your registered number. (4) CRS reporting: Albanian banks report non-resident accounts to relevant tax authorities — update your tax residency declaration with your bank. (5) Close accounts in person with your passport and leje qëndrimi before departure if possible.
Utilities
Key Albanian utility providers: (1) Electricity — OSHEE (Operatori i Shpërndarjes së Energjisë Elektrike, oshee.al): cancel at your local OSHEE distribution office with your contract number and final meter reading. Take a photograph of the meter on your last day. Security deposit is refunded after final settlement (allow 30–60 days). Note: power interruptions are relatively common in Albania; photograph meter readings with timestamps. (2) Water — UKT (Ujësjellës Kanalizime Tiranë in Tirana) or regional water providers: cancel at the local office. (3) Internet/broadband — Abcom/ALBTELECOM, Tring, ONE Telecommunications: check your contract for notice periods (30 days is standard for most providers). Return rented routers. (4) Mobile — ALBtelecom, ONE, Vodafone Albania: cancel postpaid in store; prepaid can lapse. Retain one SIM for bank OTPs during the transition. (5) Building administration fees (administrim): settle all outstanding charges before key handover.
Rental contract
Albanian rental law provides a basic framework under the Civil Code. Practical departure rules: (1) Notice period: determined by your specific lease (kontrata e qirasë) — typically 1–3 months written notice for residential tenancies. Month-to-month arrangements usually require 1 month notice. (2) Written notice: send in writing (email with read confirmation; keep records). The Albanian courts look for written evidence in deposit disputes. (3) Move-out inspection: conduct jointly with the landlord. Photograph and video every room, appliance, and utility meter on your last day. Compare against your move-in condition record. (4) Deposit return: Albanian law does not specify a fixed deposit return deadline — agree the return date and method in writing before handing over keys. Disputes can be taken to the court of first instance (gjykata e shkallës së parë), though this is slow. (5) Outstanding utility bills: settle all OSHEE and water accounts before handover.
Leaving the Country
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