International treaty

Albania: tax treaties

Tax treaties and related documents between the UK and Albania.

Documents

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

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2013 UK-Albania Double Taxation Agreement — in force

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

Updates to this page

Published 1 December 2013
Last updated 14 June 2021 + show all updates
  1. The Synthesised text of the Multilateral Instrument and the 2013 Albania-UK Double Taxation Agreement – in force has been added.

  2. First published.

Sign up for emails or print this page