National taxes

The determination of the types of tax and national tariffs applicable in the Republic of Albania, the level of national taxes, the procedure of calculation, collection and transfer to the State budget or the budget of local government units of the national tax and tariffs, as well as the obligations of the tax and national tariffs agents, are made based on the Law no. 9975, dated 28.07.2008 "On National Taxes in the Republic of Albania", as amended.

“ Tax" is a mandatory payment and not-refundable in the state budget, which is paid by every person or through an agent who performs a public right or receives a public service in the Republic of Albania.

"Tariff" is a fee that a person, natural or juridical person, pays directly or through an agent to the central tax administration. The payment is made in return for receiving a specific service, and the use of a specific public good or for a given right.

National taxes are:

1. The Port tax;
2. The turnover tax on gasoline;
3. The Tax on used vehicles for transportation;
4. The Mineral royalty;
5. The Tax on Acts and stamps;
6. The carbon tax on gasoline;
7. The Tax on the fishing activity;
8. The Tax on packaging;
9. The Tax on the right to use the state land in use;
10. The Tax on written premiums, excluding insurance premiums for life products, health care and travel insurance;
11. The Tax on the initial registration and the annual tax on luxury vehicles.

Based on the type of the national tax, the agents assigned to their collection are:

1. For the port tax- is in charge the Harbor Master, which collects these taxes directly or through public or private maritime agencies;
2. For the turnover tax on imported petrol and diesel is in charge the General Directorate of Customs, through the customs branches in districts, as well as the General Directorate of Taxes, through its branches, for the tax on petrol and diesel produced within the country;
3. For the annual tax on used vehicles, is charged the General Directorate of Road Transport Services;
4. For the Mineral royalties, are charged the customs and tax authorities;
5. For tax on acts and stamps, are charged the civil status offices;
6. For the carbon tax on imported gasoline, diesel fuel, coal, kerosene, solar, fuel oil and Petroleum coke is in charge the General Directorate of Customs, through customs branches in districts, and the General Directorate of Taxes, through its branches for the tax on gasoline, diesel fuel, coal, kerosene, solar, fuel oil and Petroleum coke produced within the country, according to the quantities of production;
7. For tax on fishing activity, is in charge the Directorate of Fisheries Policy and its regional branches;
8. For the tax on one-use plastic and glass packaging are in charge:
   The General Directorate of Customs, through its customs branches, for the collection of this tax on import;
   The General Directorate of Taxes, through its regional directorates, for the collection of this tax for local production;
   The General Directorate of Taxes, through its regional directorates, is in charge of the collection of the tax on the right to use the state land in use.
9. The Insurance companies licensed by the Financial Supervisory Authority (FSA) are in charge of the collection of the tax on written premiums.
10. For the tax on initial registration and the annual tax on luxury vehicles, is in charge the General Directorate of Road Transport Services.