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.

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Tourism incentives - Corporate Income Tax (CIT) Exemption

Export Incentive

Economy name
Albania
ID
A27
Incentive name
Tourism incentives - Corporate Income Tax (CIT) Exemption
Brief description
New accommodation facilities and hotels
with four and five stars with special status
and the holders of an internationally
recognized and registered trademark
(brand name), are exempted from
corporate income tax for 10 years starting
from the commencing of activity, but no
later than 3 years from the date of
obtaining the special status.

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
Corporate Income tax (CIT)
Economy-wide/Sector-specific
Sector-specific
Sector (Simplified)
Tourism
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
Address "Skanderbeg Square" 6, 1001 Tirana
Weblink to Incentive information in English
Click to open
Weblink to Incentive information in local language
Click to open

Eligibility criteria
description
Available to new accommodation facilities and hotels
with four and five stars with special status
and the holders of an internationally
recognized and registered trademark
(brand name)
Eligibility criteria
weblink
Click to open

Awarding Authority (Name)
Ministry of Tourism and Ministry fo Commerce in Albania
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 Tourism and Ministry fo Commerce in Albania