Albania - Free Simulator0% Transitional Regime Simulator
Law 29/2023, Art. 69 - 0% tax on business income ≤ ALL 14M until 31 Dec 2029. Constitutional Court (June 2024): all professions qualify.
0% REGIME - ACTIVE
Income tax: 0%. Social only: ALL 178 800/yr. 3 years remaining.
REVENUE VS ALL 14M THRESHOLD
4 000 000 ALL14 000 000 ALL
10 000 000 ALL remaining before losing 0% regime
IF ELIGIBLE (0%)
0 ALL
income tax
+ 178 800 ALL social
IF EXCEEDED (15%/23%)
420 000 ALL
income tax
Base: 4 000 000 − 30% deduction = 2 800 000 ALL
YOUR SAVINGS FROM 0% REGIME
3 years × 420 000 ALL = 1 260 000 ALL total
420 000 ALL/yr
CLIENT CONCENTRATION TEST
If ≥80% of income comes from 1 client or ≥90% from <3 clients, income is reclassified as employment (PIT 13/23% instead of 0%).
✓ SAFE - no reclassification risk
Exception: only non-resident clients without Albanian PE
TIME LEFT IN 0% REGIME
3 YEARS
Expires: 31 December 2029 · Constitutional Court June 2024: all professions
Law 29/2023 Art. 69 · CC June 2024 · DCM 753/2023 · Art. 24 (concentration) · 2026 rates · ALL