Albania capital gains tax calculator
Albania taxes capital gains as investment income at a flat 15%: securities and property on sale price minus purchase price, virtual assets only from 2024, and vehicles, aircraft and vessels sold within less than 12 months. The property sale price is floored at the cadastral reference price, and there is no 0.5% listed-holding exemption or main-residence relief.
Work out the tax on a share, fund, crypto or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the reference-price floor and the four ring-fenced pools, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Official Journal text of Law 29/2023 on income tax and the sources each record cites.
Current rules
The rates behind the number
The flat 15% on investment income by year
| Tax year | Securities & financial instruments | Virtual assets | Immovable property | Vehicles, aircraft & vessels |
|---|---|---|---|---|
| 2021 | 15% | Not charged | 15% (reference-price floor) | 15% if sold within 12 months |
| 2022 | 15% | Not charged | 15% (reference-price floor) | 15% if sold within 12 months |
| 2023 | 15% | Not charged | 15% (reference-price floor) | 15% if sold within 12 months |
| 2024 | 15% | 15% | 15% (reference-price floor) | 15% if sold within 12 months |
| 2025 | 15% | 15% | 15% (reference-price floor) | 15% if sold within 12 months |
| 2026 | 15% | 15% | 15% (reference-price floor) | 15% if sold within 12 months |
| 2027 (planning) | 15% | 15% | 15% (reference-price floor) | 15% if sold within 12 months |
Rules and exemptions
| Rule | Value |
|---|---|
| The rate | 15% on any item of investment income other than dividends (article 24(3)(b) of Law 29/2023); dividends are 8% |
| Securities & financial instruments | Sale price minus purchase price, with the direct purchase and sale expenses included in those prices (article 16(1)) |
| Listed holdings | No participation threshold: every securities gain is taxed, listed or not, and the law has no 0.5% exemption |
| Immovable property | Sale price minus purchase price; the sale price is the higher of the contract price and the cadastral reference price (articles 17(1) and 17(5)). Only the purchase price is deducted: article 24(4) allows no other cost, so notary, agent and improvement costs do not reduce the gain |
| Virtual assets | Sale value minus purchase value, charged from 1 January 2024 (article 16(3)); a loss zeroes the category |
| Movable property | Exempt, except vehicles, aircraft and vessels sold within less than 12 months of purchase (article 15(2)(a)) |
| Agricultural land | Exempt where the legal successor keeps the land for the same purpose and activity (article 15(2)(b)) |
| Losses | Ring-fenced by category and same-year only: securities losses offset other securities gains, and virtual-asset or property losses zero their own category. No carryforward |
| Inherited or gifted assets | The taxable value at the time of receipt is the tax purchase price (articles 16(5) and 17(3)) |
| Main residence | No main-residence or first-home capital-gains relief |
Rates as of 2026-09-19. The 2021-2023 years sit under the legacy Law 8438/1998 framework, which taxed the same share and property gains at 15%; virtual assets were not charged before 2024.
Questions
Albania capital gains questions
How much is capital gains tax in Albania?
Albania taxes capital gains as investment income at a flat 15% (article 24(3)(b) of Law 29/2023), the rate that applies to any investment-income item other than dividends, which are 8%. The same 15% covers securities and financial instruments, immovable property, short-hold vehicles, aircraft and vessels, and virtual assets from 1 January 2024. The rate has been 15% every year from 2021 to 2027.
Is there an exemption for small listed shareholdings?
No. Law 29/2023 contains no participation threshold: article 15(2) lists the only exempt investment income and none of them is a shareholding percentage. Every securities gain, listed or unlisted, is taxed at 15%. This calculator taxes them all and does not model a 0.5% test.
How is real estate taxed?
Property is taxed on the gain: sale price minus purchase price (article 17(1)). The sale price is taken at the higher of the contract price and the statutory reference price fixed in the acts in force for the property (article 17(5)), so the reference price acts as a floor on the sale consideration rather than replacing the gain. The tax must be paid before the transfer is registered (article 17(7)).
Do losses reduce the tax?
Only inside their own category and only in the same year. A loss on securities or financial instruments can offset income from other securities or financial instruments (article 16(2)); a virtual-asset loss zeroes the virtual-asset category (article 16(3)) and a property loss zeroes the property category (article 17(4)), with no crossing over. No investment-income loss carries forward to another year.
What is the capital gains tax rate in Albania?
Albania taxes an individual's capital gains as investment income: article 24(3) of Law 29/2023 sets 8% on dividends and 15% on any other item of investment income, so every capital gain here pays a flat 15%; article 24(4) adds that no cost is deducted against investment income unless the law provides otherwise. Article 16(1) provides it for securities and financial instruments: the taxable gain is the difference between the sale price and the purchase price, and every expense directly related to the purchase and the sale is included in those prices and is not added or deducted separately. Source: https://qbz.gov.al/alfresco/webdav/FZ/2023/70/FZ-2023-70.pdf
What counts as securities and financial instruments?
The same 15% covers the whole securities and financial-instruments category. Article 3(18) defines 'tituj' (securities) as a tradable instrument of value, including shares or quotas in any company, shares, quotas or participations in a partnership, treasury and corporate bonds, derivatives and foreign-currency instruments; article 3(26) gives 'financial instruments' the meaning they carry in the capital-markets legislation, which covers fund units and exchange-traded funds. For securities or financial instruments listed on an exchange, article 16(4) says the purchase and sale prices are those in the trading documents for the sale date.
Is there a 0.5% listed-holding exemption?
There is no participation threshold on listed holdings. Article 15(2) lists the only exempt investment income (movable property other than vehicles, aircraft and ships sold within less than 12 months of purchase; agricultural land kept by the legal successor for the same purpose and activity; and Eurobond interest and gains of non-resident individuals) and none of them is a listed-holding percentage. The 'listed holdings under 0.5% are exempt' line in earlier summaries is not in Law 29/2023. Source: https://qbz.gov.al/alfresco/webdav/FZ/2023/70/FZ-2023-70.pdf
How is property taxed and what is the reference price?
Real estate: article 17(1) sets the taxable gain on immovable property as the difference between the sale price and the purchase price, and article 17(5) values the sale price at the HIGHER of the contract price and the statutory reference price for the property. The reference price therefore acts as a floor on the sale consideration, not as a substitute for the gain, so the tax is still charged on the gain. Article 17(7) requires the personal income tax to be paid before the ownership transfer is registered, and the registration office transfers the collected tax by the 20th of the following month.
How are crypto and virtual assets taxed?
Virtual assets: article 16(3) sets the taxable gain as the difference between the sale value and the purchase value, and if the year's virtual-asset computation is a loss the taxable virtual-asset income is deemed zero. Article 15(1)(e) and (ë) bring virtual-asset extraction (mining) and virtual-asset transactions into investment income. There is no holding-period relief for virtual assets.
How do capital losses work?
Losses are ring-fenced by category and carry forward not at all. Article 16(2) lets a loss on securities or financial instruments offset taxable income from the disposal of other securities or financial instruments in the SAME tax year only; article 16(3) zeroes the virtual-asset category on a loss; article 17(4) zeroes the property category on a loss. The five-year carryforward in article 54 is framed for taxable profit (business income) and article 69(3) applies it to losses created from 2024 onward; nothing extends it to investment-income losses.
What is exempt?
Exemptions: income from the disposal of movable property is exempt EXCEPT vehicles, aircraft and ships sold within less than 12 months of purchase (article 15(2)(a)); income from the transfer of agricultural land is exempt where the legal successor keeps the land for the same purpose and activity (article 15(2)(b)). There is no main-residence or first-home relief in the law.
When is the return due and how is an inherited asset treated?
Basis and filing: inherited or gifted securities and immovable property take the taxable value at the time of receipt as the purchase price (articles 16(5) and 17(3)); a contribution of securities in kind as initial capital or a capital increase is a disposal (article 16(6)); and land exchanged for a construction area under an exchange contract is not a capital-gains event (article 17(6)). The annual return and payment are due by 31 March of the following year (article 61(2)).