Tax Map · Relocation rankings

Tax residency in Albania

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• >183 days in a calendar year
• permanent home / residence in Albania
• center of vital interests in Albania

Albania appears to offer a **Unique Permit** route for digital nomads and other foreign residents, but there is no official residence-by-investment or passport-by-investment program identified in the government sources provided.

Official guidance uses day-count and home/vital-interests tests, not citizenship or domicile. Leaving is relatively easy because the rule is mainly factual: once the person no longer meets the residence/home tests and stays under the day threshold, tax residency ends.

“A resident is the individual who: • Has a residence in the Republic of Albania, in terms of article 12 of the Civil Code; • Has the Albanian citizenship and holds a diplomatic function or performs a similar function on behalf of the Republic of Albania, outside its territory; • Resides, constantly or intermittently, in the Republic of Albania for more than 183 days during the calendar year;” — OECD (Albania tax administration information)

Estimate — confirm against the linked sources. See methodology.