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HMRC internal manual

Double Taxation Relief Manual

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.