Cancellation of Tax and Customs Obligations and Penalties | Albania

We are pleased to share our latest Tax Alert on Albania’s Amnesty Law, introduced as part of the 2026 Fiscal Package.

Law No. 86/2025 provides for the full or partial cancellation of outstanding tax and customs obligations and related penalties, including the waiver of fines and late payment interest, rules on offsetting with VAT and other tax credits, and specific conditions applicable to obligations under administrative or judicial appeal.

This Tax Alert outlines the key provisions, deadlines, and eligibility criteria relevant for taxpayers benefiting from the amnesty measures.

Download now