Some forms of income in Albania are tax-exempt as follows:

  • Income from the sale of a residential apartment and a car, subject to the terms specified in law.
  • Subsidies for children paid by the State.
  • Grants given to students who are residents of Albania for studies in Albania and overseas.
  • Prizes given by the State for cultural works.
  • Work clothes and uniforms supplied free of charge to an employee.
  • Travel tickets to the place of work that are supplied to an employee by an employer.
  • Receipts from social and health insurance.
  • Receipts due to diseases and accidents.




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