Albania
Individual - Residence
Last reviewed - 29 June 2021
An individual is deemed to be a resident of Albania if one has a permanent home in Albania or if one stays in Albania, either consecutively or intermittently, for more than 183 days in a calendar year irrespective of one’s citizenship or centre of interests. Calendar year is the same as the fiscal year that starts on 1 January and ends on 31 December.
In case a double tax treaty (DTT) between Albania and the individual’s country provides differently, the DTT provisions will prevail.
Albania Residency Print
Created by: Simon Gould
Modified on: Fri, 26 Nov, 2021 at 11:43 AM
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