Albania published Instruction No. 26 on Income Tax in the Official Gazette on 19 September 2023, which provides for the implementation of Law No. 29/2023 on Income Tax. Law No. 29/2023 was published on 1 May 2023 and generally applies from 1 January 2024, repealing and replacing Law No. 8438/1998 on Income Tax. Some of the key changes under the new law include:

• Revised residence rules for co…