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An Individual is considered every non-commercial person.
The individual taxpayer is a person who is obliged to pay taxes, tariffs or social security and health care contributions, as well as the tax agent who retains taxes at source.
The resident individuals whose income is generated from sources within the Albanian territory and abroad, as well as non-resident individuals with sources within the Albanian territory are liable to personal income tax.
Individual, resident taxpayer
A resident taxpayer is the person who:
The registration and identification of a resident individual is made through a fiscal code and, as such, serves the Personal Identification number on the Identification Card.
Individual, non resident taxpayer
An individual is considered non-resident, when he doesn’t meet at least one of the conditions determining an Albanian resident individual, as above stated. The registration and identification of a non-resident individual is made through a fiscal code and, as such, serves the Personal Identification number on the Identification Card of the non-resident individual.