Albania cryptocurrency tax guide

What this guide covers

This guide documents Albania's crypto tax position for 2025, centered on a 2022 draft law whose final enactment status couldn't be confirmed. tatime.gov.al wasn't directly fetched. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

Albania's most consistently reported figure is a 15% tax on individual crypto investment income, but this guide can't confirm whether the law behind that figure was ever actually enacted. In 2022, Albania's government had a draft income tax law at public consultation, intended to begin taxing crypto-derived income from 2023, as part of a broader push to pass tax laws and bylaws that year. Reports on the draft describe a 15% investment income tax applying to individuals (except dividends), with crypto mining and other business-related crypto income instead classified as business income, taxed at rates depending on the type and size of the business. This guide found no source confirming whether this draft was ultimately enacted as proposed, modified, or abandoned. More recent (2026-dated) secondary aggregator sources describe crypto gains as taxed under 'general income tax rules' at 15% for capital gains, stating Albania has no specific crypto tax legislation but follows general principles — language that's consistent with, but doesn't independently confirm, the 2022 draft having become settled practice.

Common taxable events

• Individual investment income from crypto (except dividends) — reported as taxed at 15% under the draft/general framework.
• Crypto mining and other business-related crypto activity — reported as classified as business income, taxed at rates depending on business type and size.

Potentially non-taxable events

• Simply buying and holding crypto isn't a taxable event.

Tax rates and thresholds

A 15% rate is the most consistently reported figure for individual investment income from crypto, both in the original 2022 draft reporting and in more recent secondary aggregator commentary, but this guide does not treat it as independently confirmed against an enacted statute or official Albanian tax authority (ATI) guidance.

Cost basis and calculation

Not independently confirmed in this research pass.

Reporting and compliance

• This guide doesn't identify a confirmed individual reporting obligation specific to crypto under current Albanian tax law.

Residency and cross-border issues

Not resolved in this research pass.

Example

This guide omits a worked tax example, since whether the reported 15% rate reflects actually enacted law (as opposed to a 2022 draft and its echo in later secondary commentary) could not be confirmed in this research pass.

Official resources

• Drejtoria e Përgjithshme e Tatimeve: https://www.tatime.gov.al/

Limitations and review information

Tax year covered: 2025. Last verified: October 28, 2026 (citation-integrity pass; the underlying facts are unchanged, but the citation now links to the real Exit.al original report and its The Block syndication instead of the unfetched tax-authority homepage). Known limitation: tatime.gov.al was not directly fetched, and no source confirmed whether the 2022 draft income tax law's crypto provisions were ultimately enacted — the official gazette (Fletorja Zyrtare) would need to be checked directly to resolve this. This is educational information only, not individualized tax advice — confirm current specifics directly with the General Directorate of Taxation or a qualified Albanian tax professional.