Some cases from the practice

Taxation of passive incomes with a source  in Albania received from the non-residents
If you are a foreigner, but you generate passive incomes, sourcing within the Republic of Albania (income from dividends, interest, royalties), you will pay tax in the Republic of Albania.
If you benefit from tax treaties in force, the amount of tax paid in Albania will be determined on the tax agreement.

A foreigner working in Albania
If you are a foreigner working in Albania, the most important is the term of stay, whether it is temporary or continuous.

If you are a foreigner, but you generate passive incomes, sourcing within the Republic of Albania (income from dividends, interest, royalties), you will pay tax in the Republic of Albania. If the term of stay is temporary and lies less than 183 days in a year, you will be considered as a non-resident for tax purposes in Albania. Also, if your employer is a non-resident and the remuneration is not received from a permanent resident or fixed base, which the employer has in Albania, your income from employment will be taxable only in the country of your residence. The above conditions shall be met simultaneously. In case one of the above conditions is not met, your incomes from employment will be taxable in Albania.If you stay more than 183 days in a year, you will be resident for tax purposes in Albania.

A foreigner that studies in Albania
If you are a student or you follow training or qualification courses in Albania, but your incomes generated from a source outside the Republic of Albania territory, your incomes will not be taxable.

A foreigner that owns real estate in Albania
If you are a foreigner and you own immovable property in Albania, the incomes derived from such property by direct usage, renting, or any other form of usage, will be taxable in Albania.