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Albania VAT Rates 2026

Albania (Shqipëria) levies Value Added Tax as TVSH (Tatimi mbi Vlerën e Shtuar). The standard rate is 20%, applied to most goods and services. Reduced rates of 6% apply to accommodation and agritourism services, books, advertising in audiovisual media.

Current rates — 2026

TypeRateApplies to
Standard20%Most goods and services
Reduced6%Accommodation and agritourism services, books, advertising in audiovisual media
Zero-rated0%Exports, international transport

Registration and filing

Registration thresholdALL 10,000,000Annual turnover (~€100,000)
Tax authorityGeneral Directorate of Taxes (DPT)
Filing frequencyMonthly returns via the e-Filing system

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/AL endpoint to get Albania data programmatically. Responses are cached for 24 hours.

bash
curl http://localhost:3000/api/v1/rates/AL
# No authentication required for rate lookups

# Response:
# { "country_code": "AL", "tax_type": "vat",
#   "standard_rate": 20, "reduced_rates": [6],
#   "currency": "ALL", "last_updated": "2026-06-12" }

Fetching the rate in code

Node.js
// Fetch current Albania VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/AL').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [6],
//     currency: 'ALL' }

applyRate(rates.standard_rate);

About Albania VAT

Albania's 20% TVSH comes with a strikingly high registration threshold of ALL 10 million, keeping much of its small-business economy outside the VAT net. The 6% reduced rate is a deliberate tourism subsidy covering hotels and agritourism. Albania was an early adopter of real-time invoice reporting in the region: the 2021 "fiskalizimi" reform requires every invoice to be cleared through the tax administration's platform at the moment of issue.

VAT in Albania is administered by the General Directorate of Taxes (DPT).

Sources: PwC Worldwide Tax Summaries · DPT — Drejtoria e Përgjithshme e Tatimeve (accessed Jun 2026)

Rate history

Frequently asked questions

What is the VAT rate in Albania in 2026?

20% standard and 6% reduced (accommodation, agritourism, books).

What is fiskalizimi in Albania?

Albania's real-time fiscalisation system: since 2021 every invoice, cash or electronic, must be reported to the tax authority at issuance.

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Related concepts and guides:

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