The Albanian government is preparing a new fiscal package set to take effect on January 1, 2026, introducing significant changes to several key laws of the country’s tax and financial system.According to proposals from the Ministry of Finance released to...
In 2024, Albania’s public debt reached the lowest level of the decade, falling to 54.7% of Gross Domestic Product (GDP), or around 2.8 percentage points less than in December 2023, amounting in nominal value to approximately €13.6 billion.This downward trend...
The latest figures from the Ministry of Finance show an unusual reality for Albanian public finances. Budget revenues for the period January–August 2025 have exceeded the plan by over 69 million euros. At first glance, this is a significant achievement.But...
Online services (e.g., business monitoring, analysis, reporting) are the most typical case of digital service exports.1. How is it taxed?In Albania tax treatment consist like below:The Albanian company issues an invoice for the service.Revenue from this invoice is included in...
This analysis aims to assess the ratio between tax revenues and GDP for each county in Albania, identifying opportunities to increase tax productivity and diversify revenue sources to enhance the country’s economic and financial system.To conduct a detailed comparative analysis...
By analyzing the data on tax revenues according to the 2024 annual report of the General Directorate of Taxes and comparing it to GDP by sectors, a trend of increasing revenues is noted, but not necessarily in line with the...
During the period 2020–2025, the operations of the Albanian government present a detailed snapshot of the fiscal situation and revenue structure. Below is an in-depth analysis of the key indicators (as % of GDP), with a focus on tax revenues,...
Within the framework of fiscal incentive policies promoting the use of environmentally friendly vehicles, the Albanian legislator has established specific VAT exemptions for vehicles powered exclusively by electric motors. These exemptions apply both at the time of importation and at...
In Kosovo, the methodology is the same to calculate the fiscal burden and the tax burden, as it was clarified for Albania.The burden of general (fiscal) revenues in Kosovo is the result of the contribution of 88% from tax revenues...
The annual budgets in Albania have introduced various fiscal burdens[1] , which include both the tax burden and the non-tax burden[2].In recent years, the state budget has aimed to quickly reduce the budget deficit by strengthening...
