Albania published Law No. 9/2025 in the Official Gazette on 26 February 2025, which amends the tax incentive for qualifying four and five-star hotels and resorts granted special status. The incentive is a 10-year corporate income tax exemption that begins from the date of commencement of activity. The amendments include that the incentive is available for qualifying hotels and resorts granted special status by 31 December 2026, which has been extended from 31 December 2024. Further, the deadline to commence activity to benefit from the exemption is extended from within three years from obtaining special status to within five years.