Albania: residency and tax
AlbaniaEuropeOverview
Albania appeals to retirees, remote workers and property buyers looking for a Mediterranean base with low living costs. Its Law No. 79/2021 "On Foreigners" created dedicated permits for these groups, and the 2025 amendments (Law No. 43/2025) added a residence permit for investors who create local jobs and replaced residence permits for EU citizens with an online registration.
There are two families of permits. Residence permits cover stays without work, such as owning property or drawing a foreign pension. Unique permits combine residence and work, including for employees, the self-employed and digital mobile workers who work online for employers or clients abroad. Applications are filed electronically through e-Albania and decided by the border and migration police.
Albanian tax residents are taxed on worldwide income. You are resident if you have a permanent home in Albania or stay more than 183 days in a calendar year. Companies pay 15% corporate income tax, employment income is taxed at 13% or 23%, and dividends at 8%.
Licensed Albanian lawyers and accountants give the legal and tax advice on each file; Redomiciled handles the coordination, document preparation and timing.
- Dividends
- 8%As of 2026-10-25 · [5]
Albania residence permits: property, pensioners and remote workers
An Albanian residence permit authorises a foreigner to stay beyond a visa-free or visa period for a defined reason, such as owning property, drawing a foreign pension or working remotely for clients abroad. As of October 2026, first permits on these grounds usually last up to one year and are renewed while the conditions continue.
Property owners can receive a temporary residence permit for using and disposing of real estate they own in Albania, for as long as they keep it. The law allows co-owners of half a property to qualify and sets no minimum value. The first permit runs for up to one year and is renewed annually. The official checklist asks for the ownership certificate or a notarised sales contract proving payment, evidence of sufficient funds and a personal statement on why you are staying.
Pensioners who receive a pension in their home country can apply for a pensioner residence permit. The checklist requires annual pension income above ALL 1,200,000, confirmation from an Albanian bank that the pension will be transferred there, Albanian health insurance and a legalised criminal record certificate for the first application. The permit runs for up to one year at first, is renewed every year and does not allow any economic or professional activity; a spouse or partner can join through family reunification.
Remote workers use the unique permit for digital mobile workers. It requires a contract with an employer or clients abroad for work done with information technology and without a fixed office, sufficient income for you and your dependants, accommodation, health insurance valid for at least one year and criminal record certificates from your country of origin and residence. The first permit runs for up to one year. Unique permit applications are filed online, can be submitted from abroad and are decided within 12 weeks at most.
Residence permit applications are filed on e-Albania within 30 days of entering Albania, while you are in the country. Once the file is accepted, you send the originals by post within seven days and receive an electronic temporary permit valid for up to two months; the decision is due within 30 days, and the biometric card is collected in person at the local migration office.
One-year permits can be renewed up to five times in a row, and two-year permits once. After five consecutive years of legal residence with stable ties or activity in Albania, you can apply for a permanent permit.
Albanian immigration lawyers review the eligibility and documents for each route, and licensed accountants advise on tax registration; we coordinate the preparation and filings.
Who it suits
Retirees with a foreign pension
Your pension exceeds the annual threshold and you do not plan to work in Albania.
Property buyers
You own or will buy a home in Tirana, on the coast or elsewhere and want to live there.
Remote employees and freelancers
Your employer or clients are abroad and you work online without a fixed office.
Investors creating jobs
You will invest in an Albanian business that employs local staff, under the investor permit added in 2025.
Requirements
- Required
Valid travel document
Recognised in Albania and valid for the requested period.
- Required
Lawful stay when applying
Residence permit applications are filed from inside Albania within 30 days of entry.
- Required
Evidence of the ground
Ownership certificate, pension statement or contract with a foreign employer or clients.
- Required
Sufficient funds
Enough income or savings to cover accommodation and living costs.
- Required
Health insurance
Albanian health insurance for pensioners; cover valid for at least one year for digital mobile workers.
- Required
Criminal record certificate
Legalised and translated, issued within the last six months.
- Depends on your case
Albanian bank account
Required for the pensioner permit; useful for the other routes.
Documents
- Passport copy and photosPhotos taken within the last six months.
- Ownership certificate or notarised sales contractProving ownership and payment, for the property route.
- Pension statement and bank confirmationShowing the annual pension and its transfer to an Albanian bank.
- Employment or service contractWith an employer or clients abroad, for the digital mobile worker permit.
- Health insurance certificateMatching the route's requirement.
- Personal statementExplaining the reason for your stay in Albania.
- Property-owner permit
- Up to 1 year at first, renewed yearly while you own the propertyCo-owners of half a property qualifyAs of 2026-10-25 · [1]
- Pensioner permit
- Up to 1 year at first, renewed yearly; no economic activity allowedAs of 2026-10-25 · [1]
- Digital mobile worker unique permit
- Up to 1 year at first; health insurance valid for at least 1 yearAs of 2026-10-25 · [1]
- Unique permit decision
- Within 12 weeks of the applicationAs of 2026-10-25 · [2]
- Residence permit application
- Online within 30 days of entry; decision within 30 daysAs of 2026-10-25 · [3]
- Renewal limits
- 1-year permits up to 5 times in a row; 2-year permits onceAs of 2026-10-25 · [1]
- Residence permit in practice (our experience)
- About 2 months from online filing to biometric cardAs of 2026-02-20 · [10]
Timeline
- 1Enter and prepareEnter Albania lawfully and have foreign documents legalised and translated.
- 2File on e-AlbaniaResidence permits within 30 days of entry; unique permits online, also from abroad.
- 3OriginalsPost the originals within seven days; an electronic temporary permit covers up to two months.
- 4DecisionWithin 30 days for residence permits and up to 12 weeks for unique permits.
- 5Card, renewals and permanent residenceCollect the biometric card in person, renew on time and apply for a permanent permit after five consecutive years.
Tax notes
- You are an Albanian tax resident if you have a permanent home in Albania or stay there more than 183 days in a calendar year, whatever your citizenship.
- Residents are taxed on worldwide income. Employment income is taxed at 13% up to ALL 2,040,000 a year and 23% above; business income of the self-employed is taxed at 0% up to ALL 14 million of annual income until the end of 2029.
- Dividends are taxed at 8%, other investment income at 15%, and capital gains on shares and real estate at 15%.
- Whether a foreign pension is taxed in Albania or in the paying country depends on the tax treaty, so check the treaty before you move; your current country's exit rules still apply.
General information, not tax advice. Your position depends on your circumstances.
Banking fit
- The pensioner route depends on an Albanian account receiving the pension, so the bank relationship is part of the application rather than an afterthought.
- Albanian banks ask non-residents for identity, address and source-of-funds documents; holding a residence permit generally makes onboarding simpler.
Questions
How can a foreigner get residency in Albania?
By applying for a residence permit or a unique permit on a defined ground, such as owning property, drawing a foreign pension, working remotely for clients abroad, employment or investment. Applications are filed on e-Albania and decided by the border and migration police.
Can I get Albanian residency by buying property?
Yes. Owners, and co-owners of half a property, can receive a temporary residence permit for up to one year, renewed annually while they keep the property. The law sets no minimum value, but you must show sufficient funds for your stay.
What income do pensioners need for Albanian residency?
An annual pension above ALL 1,200,000 from your home country, transferred to an Albanian bank. You also need Albanian health insurance, accommodation and a criminal record certificate. The permit does not allow work.
Does Albania have a digital nomad visa?
Yes, in the form of a unique permit for digital mobile workers. It requires a contract with an employer or clients abroad, sufficient income, accommodation, health insurance for at least one year and criminal record certificates. The first permit lasts up to one year.
When can I get permanent residence in Albania?
After five consecutive years of legal residence in Albania, provided you have stable ties or activity in the country. One-year permits can be renewed up to five times in a row, which bridges the period.
Can I work in Albania on a pensioner or property permit?
No. The pensioner permit expressly excludes any economic or professional activity, and the property permit covers using your property, not working. Work generally requires a unique permit, for example as an employee, self-employed person or digital mobile worker.
Banking in our network
We do not publish institution names: the right partner depends on your profile, and each institution keeps its own view on who it will serve.
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No partner institution in our network is based here; companies and residents here are introduced to partners in other jurisdictions.
- An Albanian bank account is part of several files: pensioners must show that their pension will be transferred to an Albanian bank, and other applicants use local statements to evidence funds. Banks apply their own checks to non-residents, so plan the order of steps with care.
- Albanian banks are not in our banking network; if you need an international account as well, our banking assessment looks at it on its own.
Questions
Do EU citizens need a residence permit in Albania?
Not under the 2025 amendments. EU citizens staying longer than 90 days register online with the migration authority within three months of arrival and receive a certificate of residence. Implementing rules for the procedure are still being completed.
Does Albania tax foreign income?
Yes, for residents. Albania taxes resident individuals on worldwide income and non-residents only on Albanian income. You are resident if you have a permanent home in Albania or spend more than 183 days there in a calendar year.
Is there a minimum property value for Albanian residency?
The Law on Foreigners does not set one. It requires proof that you own the property, or half of it as co-owner, for the duration of the permit. The detailed criteria are set by government decision, so confirm current practice before buying.
Sources
- 1.Albanian State Police: Law No. 79/2021 "On Foreigners", consolidated with Law No. 43/2025 (Albanian), retrieved 2026-10-25
- 2.e-Albania: Request for unique permit (service guide), retrieved 2026-10-25
- 3.e-Albania: Request for a residence permit (service guide), retrieved 2026-10-25
- 4.e-Albania: Residence permit document checklists by category, retrieved 2026-10-25
- 5.PwC Worldwide Tax Summaries: Albania, taxes on personal income, retrieved 2026-10-25
- 6.PwC Worldwide Tax Summaries: Albania, individual residence, retrieved 2026-10-25
- 7.PwC Worldwide Tax Summaries: Albania, taxes on corporate income, retrieved 2026-10-25
- 8.PwC Worldwide Tax Summaries: Albania, income determination, retrieved 2026-10-25
- 9.Karanovic & Partners: Albania adopts amendments to the Law on Foreigners (July 2025), retrieved 2026-10-25
- 10.Redomiciled internal notes: Albania setup and residence process (internal), retrieved 2026-10-25
Reviewed by the Redomiciled team on .
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