Albania has introduced amendments to its tax incentive programme for the tourism sector, particularly for high-end accommodation facilities.
These changes were enacted through Law No. 9/2025 and published in the Official Gazette on 26 February 2025.
Under the revised law, hotels and resorts classified as “four and five-star hotels with special status” will continue to benefit from a 10-year exemption from corporate income tax.
The latest amendments extend the deadline for obtaining this special status to 31 December 2026, an additional two years from the previous deadline of 31 December 2024.
Furthermore, businesses have up to five years from obtaining special status to commence operations and qualify for the tax exemption, an extension from the previous three-year requirement.
The law will come into effect 15 days after publication in the official gazette.
