How crypto gains are taxed in Albania
Since 2024 the income-tax law has named crypto transactions and mining as taxable. Gains are investment income at 15% for individuals.
Law No. 29/2023 “On income tax” was adopted on 30 March 2023 and applies from 1 January 2024. It was the first Albanian tax law to name virtual assets explicitly. Law No. 81/2025 (adopted 11 December 2025) then replaced the term “virtual assets” (“mjete virtuale”) with “crypto-asset” (“kripto-aset”) throughout. It defines a crypto-asset as a digital representation of value or a right that can be transferred and stored electronically using distributed ledger or similar technology.
Individuals
- Income from crypto-asset transactions and from mining is classed as investment income (Art. 15).
- The taxable amount is the difference between the sale value and the purchase value (Art. 16(3)).
- If the result for the tax year is a loss, the taxable investment income is treated as zero (Art. 16(3)). The law does not let crypto losses offset other income.
- Investment income other than dividends is taxed at 15% (Art. 24(3)(b)).
Businesses
Income from mining and from crypto transactions that are effectively connected with a business is treated as business income (Art. 13). It is then taxed under the business-income rules, not the investment-income rules.
Residence
Income from mining and from crypto transactions by an Albanian resident counts as Albanian-source income (Art. 4).
What we could not verify
We have not summarised filing procedures, reporting forms or official guidance from the General Directorate of Taxes, because we could not confirm a current official guidance page. Check practical filing obligations with the tax administration or a licensed tax adviser.