Individual

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:

• Has a residence in the Republic of Albania, in terms of article 12 of the Civil Code;
• Has the Albanian citizenship and holds a diplomatic function or performs a similar function on behalf of the Republic of Albania, outside its territory;
• Resides, constantly or intermittently in the Republic of Albania for more than 183 days in a period of 365 days;

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.