Unique permit – employment (Leje unike – punësim)

Unique permit – employment is a residence route in Albania (Emprego). 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

Open Albania on the interactive map →abrir na base de dados → →Página oficial ↗

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.

Categoria	Emprego
Investimento	—
Taxas (família)	CHF 120
Rendimento / ano	—
Património	—
Estadia mín.	—
RP	5
Cidadania	7
Trabalho	yes
Elegível	all
Impostos	Residents taxed worldwide: PIT 0/13/23%; dividends 8%; no wealth tax
À data de	2026-10

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abrir na base de dados →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.