International treaty

Albania: tax treaties

Tax treaties and related documents between the UK and Albania.

• From: HM Revenue & Customs
• Published: 1 December 2013
• Last updated: 14 June 2021 — See all updates

Documents

2021 UK-Albania Synthesised text of the Multilateral Instrument and the 2013 Double Taxation Agreement — in force

ODT, 46.1 KB

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2013 UK-Albania Double Taxation Agreement — in force

PDF, 82.8 KB, 24 pages

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Details

2021 UK-Albania Synthesised text of the Multilateral Instrument and the 2013 Double Taxation Agreement — in force

The 2013 UK-Albania Double Taxation Agreement has been modified by the Multilateral Instrument (MLI).

The modifications made by the Multilateral Instrument entered into force in:

• the UK on 1 October 2018
• Albania on 1 January 2021

They are effective in the UK from:

• 1 January 2021 for taxes withheld at source
• 1 April 2022 for Corporation Tax
• 6 April 2022 for Income Tax and Capital Gains Tax

They are effective in Albania from 1 July 2021.

2013 UK-Albania Double Taxation Agreement — in force

The agreement entered into force on 30 December 2013.

It is effective in the UK from:

• 1 April 2014 for Corporation Tax
• 6 April 2014 for Income Tax and Capital Gains Tax

It is effective in Albania from 1 January 2014 for Income Tax and Capital Gains Tax.

Published 1 December 2013
Last updated 14 June 2021 + show all updates

1. 14 June 2021

   The Synthesised text of the Multilateral Instrument and the 2013 Albania-UK Double Taxation Agreement – in force has been added.

2. 1 December 2013

   First published.