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Albania: Categories of foreigners working in Albania


Erion Lena

Individuals who are foreign citizens, employees, employers or self-employed in registered entities for fiscal purposes in the Republic of Albania, are secured and protected mandatorily under Albanian legislation. The Council of Ministers, by decision no. 77 dated January 27 2015 (published in the Official Gazette No 9 on February 3 2015) excluded the following foreigners working in Albania from paying obligatory contributions and benefiting from the social insurance and healthcare system:

  1. Foreigners working for foreign entities which, according to a treaty, have no obligation to register with the tax authorities in Albania;

  2. Foreigners that are employed in foreign entities that have no obligation to register with the Albanian tax authorities, which enter Albania to work at a job or qualified service, under a service contract associated with a subject registered to the Albanian tax authorities, that is not a branch or unit of the contracting subject. Extension of residence or service period is performed according to Law no. 108/2013 "For the foreigners";

  3. Foreigners that are employed in foreign entities that have no obligation to be registered with the Albanian tax authorities, and are to be sent to Albania to work at a job or service, according to a contract entered into by the employing foreign entity with a registered entity in the Albanian tax authorities, that is not a branch or unit of the contracting entity, if the following conditions apply:

    • To have an agreement for the avoidance of double taxation concluded between the Albanian state and state of the foreign employer;

    • Registration procedure, the work permit and its duration is to be conducted in accordance with the provisions of Law no. 108/2013 "For the foreigners";

    • The residence and the payment of obligations, according to the fiscal legislation, should be implemented according to the specifications under Law no. 9920, dated May 9 2008, "On procedures tax in the Republic of Albania";

    • The contracting entity, registered with the Albanian tax authorities, requires (every three months) from the foreign employer entity, confirmed document by the social insurance structures of the relevant state for the payment of the social security contributions, together with the names of foreign workers, and administers it along with the transfer documents in favour of the foreign employer.

  4. Foreigners with residence and permanent living location outside the territory of Albania, who have activities registered in their name in both states where they perform the task of the administrator, along with another administrator, with permanent residence in Albania. In this case, the persons shall be subject to protection and compulsory social insurance in the state where they have residence and, simultaneously, prove with documents social insurance protection from the relevant state.

  5. Foreigners are exempted from paying social insurance contributions and healthcare insurance in Albania under an agreement between their state and the Albanian state.

Exempted from the payment of mandatory contributions for healthcare insurance are economically active persons, which do not have permanent residence in Albania, which are employed, self-employed, unpaid family workers or individuals with regular income from movable and immovable property and other comparable resources.

Erion Lena  (

Eurofast Global, Tirana Office

Tel: +355 69 533 7456


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