Corporate Income Tax
Standard rate · 2026
Standard corporate rate; specific exemptions and regimes may apply.
Source: General Directorate of Taxes · Checked 2026-10-22
Market Entry & Investment Advisory
ME Group Albania supports international investors and companies throughout the full market-entry process — from initial assessment and corporate establishment to tax, legal, accounting, payroll and ongoing compliance.
One multidisciplinary team. One coordinated point of contact from first evaluation to an operating business in Albania.
Latest Market Data
Standard rate · 2026
Standard corporate rate; specific exemptions and regimes may apply.
Source: General Directorate of Taxes · Checked 2026-10-22
Framework checked October 2026
Full ownership is permitted across most business activities; sector-specific restrictions apply.
Source: AIDA · Checked 2026-10-22
Q2 2026 · year on year
Real growth compared with Q2 2025; quarterly national accounts.
Source: INSTAT · Checked 2026-10-22
January–June 2026
Inward investment flows during the first half of 2026, rounded; not the stock of investment.
Source: Ministry of Economy and Innovation · Checked 2026-10-22
As of 13 October 2026
All 33 negotiating chapters opened; four provisionally closed. Albania is not yet an EU member.
Source: Council of the European Union · Checked 2026-10-22
January–August 2026
9,443,700 foreign entries. Counts border arrivals, not unique tourists.
Source: INSTAT · Checked 2026-10-22
Market Trends
EUR million · Quarterly inflows; periods shown below
| Category / period | Value |
|---|---|
| Q1 2026 | 403.2 |
| Q2 2026 | 741.1 |
Source: Bank of Albania, reported by Sot (26 September 2026) · Checked 2026-10-22
EUR million · January–June 2026 · selected sectors
| Category / period | Value |
|---|---|
| Real estate | 609.6 |
| Finance & insurance | 180.9 |
| Manufacturing | 92 |
| Wholesale & retail | 67.3 |
| Energy, gas & water | 65.7 |
| Information & communication | 47.3 |
Source: Bank of Albania, reported by Sot (26 September 2026) · Checked 2026-10-22
Investment Environment
A Southeast European market with close geographic links to Italy, the Adriatic region and wider European markets.
Foreign investors can establish and own businesses in Albania across the large majority of sectors, subject to sector-specific requirements where applicable.
A competitive tax and operating environment for businesses serving Albanian and international markets.
Albania’s EU accession process continues to drive regulatory and institutional alignment with European standards.
Foreign investment continues across real estate, energy, manufacturing, services and other areas of the economy.
A young workforce with strong foreign-language capabilities and growing professional expertise across finance, technology and business services.
Entering Albania or establishing local operations.
Evaluating or executing an investment opportunity.
Establishing subsidiaries or expanding regional operations.
Launching or acquiring businesses in Albania.
Requiring local tax, legal and accounting support.
Requiring local transaction and investment support.
From Opportunity to Operations
Initial discussion of the investment, business model, sector and objectives.
Identify the financial, tax, legal and regulatory implications before committing capital.
Determine the appropriate legal, tax and operating structure.
Create the legal and operational infrastructure required to start the business.
Put accounting, payroll, reporting and compliance processes in place.
Ongoing professional support as the business develops.
How ME Group Albania Supports the Investor
Initial market, business and regulatory assessment.
Entity establishment and governance for local operations.
Contracts, permits and legal requirements for the business.
Tax structuring and registrations for the new operation.
Accounting, payroll and financial reporting processes.
Compliance, accounting, legal, audit, outsourcing and advisory as the business develops.
Entering a new market involves legal, tax, accounting, regulatory and operational decisions that are closely connected. ME Group Albania brings these disciplines together so investors do not need to coordinate multiple independent providers.
Investment Activity
Accommodation, hospitality and related services require careful assessment of location, seasonality, land title and operating permissions.
9.44 million foreign citizen arrivals January–August 2026
Source: INSTAT · Checked 2026-10-22
Energy projects require a coordinated review of licensing, grid access, land rights and the financial model.
Investment assessment combines title and planning checks with tax, financing and development considerations.
EUR 609.6m FDI in real estate January–June 2026
Source: Bank of Albania, reported by Sot · Checked 2026-10-22
Establishment planning covers premises, customs, workforce, supply chains and reporting requirements.
EUR 92 million inward FDI January–June 2026
Source: Bank of Albania, reported by Sot · Checked 2026-10-22
Local operations can support cross-border service delivery, with attention to contracts, staffing, data and tax treatment.
Projects require assessment of land-use arrangements, processing requirements and programme eligibility.
Eligibility-Based Support
Fiscal, administrative and sector-specific incentives may be available depending on the nature, size, location and eligibility of the investment.
Support in assessing applicable strategic investment requirements.
Subject to eligibility and applicable legislation; no benefit is automatic or guaranteed.
Analysis of incentives relevant to qualifying activities and sectors.
Subject to eligibility and applicable legislation; no benefit is automatic or guaranteed.
Source: AIDA
Assessment of applicable treatment for qualifying investment assets and transactions.
Subject to eligibility and applicable legislation; no benefit is automatic or guaranteed.
Source: General Directorate of Taxes
Review of programmes associated with particular investment areas.
Subject to eligibility and applicable legislation; no benefit is automatic or guaranteed.
Source: Mountain Package official portal
Support in assessing the procedures applicable to a strategic investment.
Subject to eligibility and applicable legislation; no benefit is automatic or guaranteed.
Review of programmes associated with particular categories of investment.
Subject to eligibility and applicable legislation; no benefit is automatic or guaranteed.
Source: Mountain Package official portal
Explore the Mountain Package and the legal, tax and practical considerations for qualifying rural investments. Eligibility, designated areas and the applicable procedures need to be assessed for each project.
Read the analysis →
Business Setup
Foreign Investor Framework
Albania maintains an open foreign-investment framework, including the possibility of full foreign ownership across the large majority of business activities, subject to applicable sector-specific requirements.
Full foreign ownership is possible in most activities, subject to sector-specific requirements.
Source: AIDA · Checked 2026-10-22
Entity registration and operating permissions are assessed for the chosen business model.
Source: National Business Centre · Checked 2026-10-22
Transfers and repatriation are subject to the applicable investment, tax and legal framework.
Source: UNCTAD — Foreign Investments Law · Checked 2026-10-22
Governance, employment, permits and reporting are coordinated around the local entity.
Source: National Business Centre · Checked 2026-10-22
The standard corporate income tax rate is 15%, subject to applicable exemptions.
Source: General Directorate of Taxes — Articles 41 and 59 · Checked 2026-10-22
Domestic withholding is generally 8% on dividends and 15% on other covered payments, subject to exemptions and applicable treaty relief.
Source: General Directorate of Taxes — Articles 41 and 59 · Checked 2026-10-22
Beyond Market Entry
After the company is established, ME Group Albania can continue as the investor’s local professional-services partner across accounting, tax, payroll, legal, audit, outsourcing and business transformation.
Accounting, tax, legal, audit and advisory capabilities within one organisation.
One team coordinates professional and administrative workstreams, from market entry through ongoing operations.
Teams based in Albania managing local business and regulatory requirements.
Experience supporting foreign-owned businesses and international professional partners.
Established professional practice in the Albanian market.
An information security management system supporting secure professional delivery.
Selected Experience
Selected workstreams delivered across our investment engagements.
European Company Entering Albania
Corporate establishment and tax registration for entry into Albania.
European Company Entering Albania
Accounting and continuing compliance following establishment.
Foreign-Owned Operating Company
Accounting, payroll, tax and financial reporting support.
International Investment Project
Legal, financial and regulatory support throughout the establishment process.
Cross-Border Corporate Structure
Coordinated tax and legal support involving Albania and international stakeholders.
Cross-Border Corporate Structure
Coordinated accounting support involving Albania and international stakeholders.
Latest Analysis
ME Group Albania helps foreign investors and companies establish, manage, and grow their business in Albania with clear local guidance and practical support. From company setup, tax and VAT services, payroll, permits…
Read insight →Investment InsightsA public infrastructure programme linking northern Albania’s tourism assets, with €50 million in EIB financing and a stated total investment value of €100 million.
Read insight →Investment InsightsAlbania has opened a new window for development with the approval of the legal initiative known as the “Mountain Package” , which aims to transform the economy of the country’s mountainous areas. This initiative…
Read insight →Your Entry Point into Albania
Whether you are evaluating an opportunity, establishing a company or expanding existing operations, speak with ME Group Albania about the legal, tax, financial and operational requirements of entering the Albanian market.
ME Group Albania helps foreign investors and companies establish, manage, and grow their business in Albania with clear local guidance and practical support. From company setup, tax and VAT…
ME Group Albania · 2026-06-26 · 1 min readRead insight →
Event / MediaA public infrastructure programme linking northern Albania’s tourism assets, with €50 million in EIB financing and a stated total investment value of €100 million.
ME Group Albania · 2026-04-13 · 1 min readRead insight →
AnalysisAlbania has opened a new window for development with the approval of the legal initiative known as the “Mountain Package” , which aims to transform the economy of the country’s mountainous …
ME Group Albania · 2025-05-20 · 1 min readRead insight →
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