Albania
Albania
Foreign and national vehicles
Annual charge for the use of the roads
27 ALL / 0.23 € per litre for petrol and diesel
Motorways toll
Between 613 ALL / 5.29 € and 2762 ALL / 23.85 € for Rreshen – Kalimash – Morine, including Thirre – Kalimash 5.6 km tunnel
Note: Tolls are categorised and charged as calculated depending on the vehicle class in accordance with the following vehicle categorisation:
- Small commercial vehicle (2 axles – 6 wheel) with height between 1.9 m and 2.7 m: 1411 ALL / 12.18 €
- Medium trucks and heavy buses (3 axles), including commercial vehicles with height above 2.7 m: 1381 ALL / 11.92 €
- Heavy trucks (4 axles and above): 2762 ALL / 23.85 €
Excessive weight charge
The conventional assessment of the indemnity tax, referring to the period of the year and the complex measure of the vehicle, which results from the respective circulation permit, is performed as follows:
1) agricultural machines and technological machines capable off being loaded:
- up to 20 tons: 100000 ALL / 863.5 €
- between 20 and 33 tons: 150000 ALL / 1295.25 €
- between 33 and 56 tons: 250000 ALL / 2158.75 €
2) agricultural machines and technological machines incapable of loading:
- up to 20 tons: 30000 ALL / 259.05 €
- between 20 and 33 tons: 50000 ALL / 431.75 €
- between 33 and 56 tons: 100000 ALL / 863.5 €
- between 56 and 70 tons: 150000 ALL / 1295.25 €
3) special purpose vehicles equipped with auto groups and like, have the same values as qualified vehicle such as construction machines. For masses greater than 56 tons, the tax increases by 5000 ALL / 43.17 € for each ton more
Related documents
Article 17 of DCoM no. 15 of 7.4.2000 – Road Compensation Tax
Foreign vehicles
Based on the Instruction of the Minister responsible for finance no. 30/1 of 7.11.2008, “For some changes in instruction no. 30 of 17.10.2008 on the determination of the service tariff for the traffic of foreign vehicles”, service tariff measures for the traffic of foreign vehicles (Euro/day), intended for transport of goods, are with reciprocity.
National vehicles
Annual tax on possession of vehicle/annual used vehicle tax
It is valid for 365 days and is determined according to the following formula:
cylinders in cm3 * fixed tax for fuel type * fixed coefficient according to age/used years
The fixed tax for the type of fuel is 12.5 ALL / 0.11 € for diesel and 10 ALL / 0.09 € for petrol.
The fixed coefficient according to the age of the vehicle is as in Appendix 1 of the Law no. 9920 of 19.05.2009 “On Tax Procedures in the Republic of Albania” (as amended).
The obligation to pay the annual used vehicle tax belongs to the owner of the vehicle.
Before the technical inspection of the vehicle, the annual used vehicle tax must be paid. Technical control of road vehicles is carried out within the 365-day validity period of the annual vehicle tax.
The owner of the vehicle, who does not pay within 10 days from the expiration date of the stipulated validity period, will pay an interest equal to 0.06% of the amount of the unpaid obligation for each day that the tax has not been paid.
Note: Vehicles aged 0-3 years are not subject to this tax. Excluded from the payment of the annual used vehicle tax are:
- Vehicles owned by Embassies and International Organisations that enjoy diplomatic status.
- Means blocked by the decision of the justice bodies.
- Vehicles with temporary deregistration.
- Cars with up to 4+1 seats and a cylinder capacity of no more than 2500 cubic metres, when these vehicles come into the possession of invalids and veterans of the war, work invalids, persons with disabilities, who acquire this status based on relevant laws and use the vehicle only for their personal needs and not for private activities.
- Agricultural machines.
- Historical vehicles that have acquired the RETRO status according to the conditions defined here.
Purchase or registration taxes
1) Service tariff in case the vehicle is registered: 4500 ALL / 38.86 €
physical control certificate of the vehicle 1500 ALL / 12.95 € + traffic permit 1000 ALL / 8.63 € + ownership certificate 2000 ALL / 17.27 €
2) Service tariff in case the vehicle is unregistered: 7500 ALL / 64.76 €
physical control certificate of the vehicle 1500 ALL / 12.95 € + traffic permit 1000 ALL / 8.63 € + ownership certificate 2000 ALL / 17.27 € + equipment fee with two licence plates 3000 ALL / 25.9 €
Vehicle insurance and other liabilities
The owner of any road vehicle, before using the vehicle, is obliged to conclude a vehicle insurance contract with an insurance company, as well as ensure its renewal as long as the vehicle will be in circulation.
The vehicle owner’s liability insurance for damages caused to third parties also covers damages caused by the use of the vehicle by other persons, when they use the vehicle with the owner’s approval.
The owner/user of the means of transport during its use is obligated to carry the insurance policy or any other evidence of the conclusion of the mandatory insurance contract, as well as the European Accident Report, which are given by the insurance company.
Carbon tax
1.3 ALL / 0.01 € per litre of petrol and 3 ALL / 0.03 € per litre of diesel
Luxury tax
“Luxury vehicle” is considered a vehicle up to 6+1, which meets at least one of the following conditions:
a) cylinder capacity equal to or greater than 3000 cm3
b) the value/price equal to or more than 5000000 ALL / 43175 €
Irrespective of the payment of the annual tax on used vehicles, a registration tax on luxury vehicles of 70000 ALL / 604.45 € is applied as well as an annual tax of 21000 ALL / 181.13 € each year.
The annual tax on luxury vehicles is valid for 365 days.
Additional links
General Directorate of Taxation