Guidance by country: Albania: dividends
Where the beneficial owner of a dividend is a resident of the United Kingdom, withholding tax at a rate not exceeding 15% is payable if the dividend is paid out of the property income of an investment vehicle equivalent to a United Kingdom Real Estate Investment Trust.
Dividends are taxable in Albania at a rate not exceeding 5% where the United Kingdom beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividend, or is a pension scheme.
In respect of all other United Kingdom recipients, withholding tax is payable at a rate not exceeding 10 per cent.
The reduced rates provided by the treaty are not given if the dividend is effectively connected (see INTM153110 eighth sub-paragraph) with a permanent establishment which the United Kingdom resident recipient has in Albania.