Albanian VAT Rates 2026 — Complete Guide for Businesses

Albanian VAT rates for 2026: standard 20%, reduced 6%, zero-rated for exports. VAT registration, filing, and payment requirements for Albanian businesses.

Albanian VAT Overview

VAT (Value Added Tax) is a consumption tax applied to most goods and services in Albania. Businesses with annual turnover exceeding 14 million ALL must register for VAT.

VAT Rates

Rate	Percentage	Applies to
Standard	20%	Most goods and services
Reduced	6%	Accommodation services, tourism services, electricity supply
Zero-rated	0%	Exports of goods, international transport services

VAT Registration

Businesses are automatically registered for VAT when registering with QKB if they exceed the turnover threshold. Voluntary registration is also possible below the threshold.

Filing and Payment

VAT returns must be filed monthly by the 14th of the following month. Payment must be made within the same deadline.

VAT Exemptions

Certain services are exempt from VAT, including financial services, healthcare, education, and insurance.