Albania Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Albania calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| ALL 1,200,000 a year | ALL 956,400.00 | ALL 956,400.00 | Matches |
Official sources and monitoring
4 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Income Tax Law 29/2023 and 2025 amendmentsAlbanian General Directorate of Taxation | 2026-10-17 | Site blocks automated checks; reviewed manually |
| Personal-status declaration and payroll deductionsAlbanian General Directorate of Taxation | 2026-10-17 | Site blocks automated checks; reviewed manually |
| Social Insurance Law 7703, updated textAlbanian Social Insurance Institute | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| 2026 minimum and maximum contribution salaryAlbanian General Directorate of Taxation | 2026-10-17 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version AL-2026-v1, approved on 2026-10-16, last validated on 2026-10-16. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee with one employer, a full year of regular pay and a signed personal-status declaration held by that employer.
- The personal deduction is applied once each month and annualised across twelve equal pay periods.
- The employee works more than 87 hours per month and pays the standard 9.5% social-insurance and 1.7% health-insurance shares.
Coverage & limitations
Rule version AL-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Limited resident employee reference. Independent professional verification remains pending.
- The estimate assumes one employer, a signed personal-status declaration and equal monthly pay for all twelve months.
- Multiple employments, part-year work, pay below the statutory minimum, irregular bonuses, benefits in kind, voluntary pension deductions and annual-return adjustments are unsupported.
- Special contribution categories, employment of 87 hours or less per month and self-employment are excluded.