Albania Long-Stay Visa (Type D)

The Type D long-stay visa is Albania's entry document for stays of more than 90 days within any 180 days. Remote workers use it, where a visa is required, to enter the country and then apply for the Unique Permit for digital mobile workers under Article 68 of Law 79/2021. That permit allows remote work for an employer or clients based outside Albania.

Proof of means is either a bank deposit certificate or a monthly income certificate at the level of the national minimum wage, both stated in lek. The first permit costs 4,500 lek, lasts one year and is renewable. Permanent residence is possible after five consecutive years of lawful stay with lasting ties to Albania, so the route works as a medium-term base.

The visa does not guarantee the permit. Local employment is not allowed on it, and the permit decision is what determines whether you can stay.

How Albania taxes residents

You are a tax resident if you have a permanent home in Albania or spend 183 days or more there in the tax year, under Article 8 of Law 29/2023. Residents are taxed on worldwide income. Non-residents are taxed only on Albanian-source income.

Digital mobile workers get an exception: they are not treated as Albanian tax residents for 12 months, under Article 5/1 of Law 25/2022 as added by Law 36/2023. Under the same article, a foreign employer does not create a permanent establishment in Albania only by employing one. The exemption is limited to 12 months.

Employment income is taxed at 13% on annual income up to ALL 2,040,000 and 23% above that. Dividends are taxed at 8% and rental income is generally taxed at 15%.

Treaty position

The United States has no income tax treaty with Albania, so relief from double taxation rests on the US foreign tax credit and Albanian domestic rules rather than treaty articles.

What US citizens and green card holders still file

US persons report worldwide income to the IRS wherever they live. The Foreign Earned Income Exclusion, claimed on Form 2555, covers earned income only, up to $132,900 for 2026. It does not cover dividends, interest or capital gains. The Foreign Tax Credit, claimed on Form 1116, applies when you pay Albanian income tax on income the US also taxes.

The FBAR (FinCEN Form 114) is due once foreign accounts exceed $10,000 at any time during the year. Form 8938 under FATCA has its own thresholds. An Albanian account opened for a permit deposit or rent counts toward the FBAR total.