WB6 IIP
Western Balkans Six
Investment Incentives Platform
The Western Balkans Six Investment Incentive Platform is the first of its kind in the region, providing detailed information on available incentives in each of the WB6. It is one of the key measures under the Regional Investment Area, which is part of the Common Regional Market Action Plan 2021-2024.
Developed with input from Investment Promotion Agencies (IPAs) across the region, the platform includes both financial and non-financial incentives, categorized by type, sector, and target audience.
It provides comprehensive information for investors looking to invest in the WB6. As an evolving resource, the platform will be updated every six months to ensure it remains current and relevant.
Agrotourism Incentives - Value Added Tax (VAT) Reduction
- Economy name
- Albania
- ID
- A24
- Incentive name
- Agrotourism Incentives - Value Added Tax (VAT) Reduction
- Brief description
- All entities that conduct hosting activities certified as "agro-tourism" according to the legislation in the fiels of tourism are entitled to reduction of VAT to 6% on all accommodation and restaurant services except beverages.
- Legal reference name
- Law No. 93/2015 on Tourism and Law No.105/2017 "On some additions and changes to Law nr.8428/1998 "On the Income tax", amended
- Legal reference
law section / article - Not available
- Incentive group
- Financial
- Incentive category
- Value Added Tax (VAT)
- Economy-wide/Sector-specific
- Sector-specific
- Sector (Simplified)
- Agroturism
- Sector (NACE)
- I ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Size of firm that can use incentive
- All sizes of firms
- Level at which incentive is available
- Economy-wide
- Ownership of firm that can use incentive
- Any
- Incentive location
- General
- Main objective of the incentive
- Tourism Promotion
- In case of grant, share of grant in investment (in %)
- Contact Info
- Street "Dëshmorët e Kombit" Nr.3, Tirana 1001
- Weblink to Incentive information in English
- Click to open
- Weblink to Incentive information in local language
- Click to open
- Eligibility criteria
description -
One of the main criteria for
certifying the "agro-tourism subject" is
that they should have accommo-dation
capacities from 6-30 rooms
- Eligibility criteria
weblink - Click to open
- Awarding Authority (Name)
- Ministry of Finance, Ministry of Economy and General Directorate of Taxes
- Application procedure + Weblink (where available)
- The procedures are defined by the legislation and applications must be submitted in a paper form
- Implementing Authority (Name)
- Ministry of Finance, Ministry of Economy and General Directorate of Taxes