Freelancer vs employee take-home in Albania on ALL 4,000,000 (2026)
On a gross of ALL 4,000,000 in Albania, a company keeps the most — ALL 3,680,000 net, ALL 235,308 more than the next-best option. Here is the full breakdown at 2026 rates.
| Setup | Net / year | Effective rate |
|---|---|---|
| Company | ALL 3,680,000 | 8% |
| Freelancer | ALL 3,444,692 | 14% |
| Employee | ALL 3,086,286 | 23% |
Other incomes in Albania
Rates: Albania 2026.2-verified, 2026. Albania (EU candidate, not a member). Freelancers and small companies earning up to ALL 14,000,000/yr pay 0% income tax through 2029 — the standout feature. Employment income tax matches the in-force 2026 law (13%/23% with a tiered personal allowance — modelled as a monthly schedule). The per-child allowance (ALL 48,000/yr per child <18) is modelled on the employee path as an annual PIT-base deduction; the separate education-expense deduction (ALL 100,000, household income <1.2M) is NOT modelled. The self-employed health base (ALL 100,000 = 2× minimum wage) is confirmed; the 23% self-employed pension rate and its maximum base remain to be reconciled against a primary ISSH source. Company is modelled as pure dividend (owner contributions not added). Figures are estimates from a deterministic engine — not tax advice.