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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Albania: admissable taxes

Admissable for relief under the agreement

Income taxes (tatimet mbi te ardhurat), including:

  • corporate profits tax (dukeperfshire tatimin mbi fitimin e shoqerive)
  • personal income tax (tatimin mbi te ardhura personale) and ;
  • capital gains tax from the alienation of the movable or immovable property (tatimin ete ardhurave nga kapitali ose nga tjetersimi i pasurive te luajshme dhe te paluajtshme);
  • the tax on small business activities (tatami aktiviteteve te biznesit te vogel); and
  • the property tax (taksimi mbi pasurine)