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SHPK or Person Fizik — which is right for you?
Two structures cover the vast majority of foreign investors registering in Albania. The right choice depends on your income level, liability exposure, and whether you invoice corporate clients.
SHPK
Shoqëri me Përgjegjësi të Kufizuar
- Separate legal entity — personal assets protected
- No minimum share capital required
- 100% foreign ownership permitted
- 15% CIT on profits (0% if turnover below ~€140k)
- 8% dividend tax on profit distributions
- 20% VAT on taxable supplies above threshold
- Mandatory monthly and annual accounting
- Best for: companies, investors, liability-sensitive activities
Person Fizik
Sole Trader / Self-Employed
- Registered in owner's name — simpler structure
- No liability separation from personal assets
- 0% income tax if annual income below ~14M ALL
- Lower accounting and compliance costs
- Ideal for freelancers, consultants, remote workers
- VAT threshold same as SHPK (~€100k turnover)
- Less credibility with some larger corporate clients
- Best for: solo operators, digital nomads, consultants
Not sure which fits you? Spend 15 minutes on a free call before registering — the wrong structure can cost you in unnecessary taxes from year one.
Not sure which structure fits you? We recommend the right one — free, within 24h.
Get Free Quote →Albanian tax rates at a glance (2026)
| Tax | Rate | Notes |
|---|---|---|
| Corporate Income Tax (CIT) | 15% | 0% if annual turnover below ~14M ALL (approx. €140,000) |
| Personal Income Tax (PIT) | 0% / 13% / 23% | Progressive; 0% up to ~€300/month |
| Dividend tax | 8% | On profit distributions from SHPK to shareholders |
| VAT | 20% | Mandatory above ~€100k turnover; 6% on accommodation |
| Social contributions (employer + employee) | ~16.7% | On gross salary |
| Withholding tax on services (non-resident) | 15% | May be reduced by applicable tax treaty |
The registration process — step by step
Structure selection & engagement
We confirm SHPK vs Person Fizik based on your income projections, business activity and liability needs. You sign our engagement letter remotely.
Document preparation
We draft the Deed of Incorporation and Statute (SHPK) or registration form (Person Fizik). We advise on notarisation and apostille for your home-country documents.
QKB registration via eAlbania
We file with the National Business Center (QKB) via eAlbania using your Power of Attorney. Registration is free of government fees.
NIPT issuance & DPT registration
Your NIPT (Albanian tax ID) is assigned by QKB upon registration. We simultaneously register your company with the General Directorate of Taxes.
eTatime account & Fiskalizimi setup
We open your eTatime account and configure Fiskalizimi (Albania's mandatory real-time e-invoicing system) before your first sale.
Bank account opening
Most Albanian banks require the administrator to visit a branch in person at least once for KYC. We prepare all documents in advance so your visit takes no more than one morning. Some banks accept remote KYC for EU nationals — we advise case by case.
Many "100% online" formation services quietly skip this reality: Albanian banks conduct strict KYC, and for foreign nationals opening a corporate account, an in-person branch visit is typically required at least once. We will not pretend otherwise. What we do is prepare every document in advance — so when you visit Tirana, the account is opened and signed in a single morning. For some EU nationals we have facilitated remote account opening through specific partner banks. We will advise you honestly on your individual situation during the free consultation.
“What I appreciated most was the honesty about the bank visit — no one else mentioned that upfront. albtaa.com prepared everything in advance, so when I flew to Tirana the account was open within a single morning. SHPK registration itself took three days.”
Documents required for SHPK registration
Your ongoing obligations after registration
| Obligation | Deadline | Managed by |
|---|---|---|
| Monthly VAT declaration | 14th of following month | Our team via eTatime |
| Monthly payroll tax & social contributions | 20th of following month | Our team via eTatime |
| CIT advance payment | 15th of each month | Our team via eTatime |
| Annual CIT return | 31 March | Our team via eTatime |
| Annual financial statement (QKB) | 31 March | Our team via eAlbania |
| Fiskalizimi (e-invoice) for every sale | Real-time | Your system — we advise on setup |
Frequently asked questions
Yes. There is no residency requirement for the administrator of an Albanian SHPK. Ongoing tax obligations are managed efficiently through our local retainer service.
Albania has signed double tax treaties with over 40 countries including Italy, Germany, France, the Netherlands and the UK. These can reduce withholding taxes on dividends, interest and royalties. We factor applicable treaties into our tax planning advice.
Fiskalizimi is Albania's mandatory real-time e-invoicing system. Every Albanian-registered business must issue fiscal invoices from the date of first sale. We advise on the simplest compliant setup for your business type as part of onboarding.
Yes, with a valid passport. Some steps in the eAlbania process benefit from an Albanian tax ID (NID), and bank account opening requires identity verification. We guide you through exact requirements for your nationality.
Our registration service is a fixed one-time fee — we quote precisely based on your structure and home-country documentation needs. QKB registration itself carries no government fee. Contact us for your personalised quote.
Get Your Free Quote & Document Checklist
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