DT2251 - Double Taxation Relief Manual: Guidance by country: Albania: Admissable taxes

The following Albanian taxes are admissible for credit in the UK under the agreement:

  • income taxes (tatimet mbi te ardhurat), including
  • corporate profits tax (dukeperfshire tatimin mbi fitimin e shoqerive)
  • personal income tax (tatimin mbi te ardhura personale)
  • capital gains tax from the alienation of the movable or immovable property (tatimin ete ardhurave nga kapitali ose nga tjetersimi i pasurive te luajshme dhe te paluajtshme)
  • the tax on small business activities (tatami aktiviteteve te biznesit te vogel)
  • the property tax (taksimi mbi pasurine)