Albania - Free Simulator
Person Fizik vs SHPK - Tax Comparison
0% transitional regime (until 2029) vs SHPK 15% CIT + 8% dividend · Social 27.9% · ALL
Annual Revenue (ALL)
0%
Activity type (flat-rate deduction)
Freelancer / Professional services
30%
Other services, artisanal
50%
Production
60%
Retail trade, individual transport
70%
Wholesale trade
90%
0% REGIME: ✓ ELIGIBLE
Threshold ALL 14,000,000 · Until 31 Dec 2029
TVSH: ✓ BELOW THRESHOLD
Threshold ALL 10,000,000 · 15 days to register
Law 29/2023 Art. 69 · Constitutional Court June 2024 · DCM 776/2025 · 2026 rates · ALL