Unique permit – employment (Leje unike – punësim)

Unique permit – employment is a residence route in Albania (Emploi). Contract with Albanian employer (sponsor), labour-market check, accommodation, insurance; combined work + residence permit via e-Albania; renewable for 2–3 yrs. Fees ~ALL 4,000/person (approx).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Albania

Tax residence can arise from having a residence in Albania under its Civil Code, or spending more than 183 days there within a 365-day period.

The tax authority also treats Albanian diplomatic, consular and similar officials abroad as resident. Residents are generally taxed on worldwide income. Source: Albanian General Directorate of Taxation, Individual guidance (checked 8 October 2026).

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

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Requirements at a glance

Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 7 years.

How holders are taxed

Residents taxed worldwide: PIT 0/13/23%; dividends 8%; no wealth tax

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Catégorie	Emploi
Investissement	—
Frais (famille)	CHF 120
Revenu / an	—
Avoirs	—
Séjour min.	—
Résidence perm.	5
Citoyenneté	7
Travail	yes
Éligibles	all
Impôts	Residents taxed worldwide: PIT 0/13/23%; dividends 8%; no wealth tax
État au	2026-10

Page officielle

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Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.