Albania Salary Calculator 2026
Calculate your net salary from gross in Albania (or gross from net), with contributions and income tax.
Income tax
Social contributions
Thresholds
How salaries are calculated in Albania
In Albania, gross pay goes through two deductions: the contributions that the General Directorate of Taxes collects for the Social Insurance Institute (ISSH) and the Compulsory Health Care Insurance Fund, and the tax on employment income. The employer withholds and declares both every month in the payroll list (listëpagesa).
Contributions
The employee pays 9.5% social insurance (pension, unemployment, maternity, accidents at work) and 1.7% health insurance. Social insurance is charged up to a ceiling of 186,416 LEK a month, so at most 17,710 LEK. Health insurance has no ceiling and applies to the whole salary. On top of this, the employer pays 15% social insurance (with the same ceiling) and 1.7% health insurance.
Tax on salary
Tax is charged on gross salary, without deducting contributions. Salaries up to 50,000 LEK, the minimum wage, are not taxed. From 50,001 to 60,000 LEK, 13% is charged on the part above 35,000 LEK; from 60,001 to 200,000 LEK, 13% on the part above 30,000 LEK; above 200,000 LEK you pay 22,100 LEK plus 23% of the excess.
This scale creates two “cliffs”: just above 50,000 and just above 60,000 LEK gross, net pay falls instead of rising. For example, 50,000 LEK gross gives 44,400 LEK net, while 50,001 LEK gives only 42,451 LEK.
Example: 92,000 LEK gross
Roughly the average wage for the second quarter of 2026: social insurance is 8,740 LEK, health insurance 1,564 LEK and tax (92,000 − 30,000) × 13% = 8,060 LEK. Net pay is 73,636 LEK. With its own contributions, this salary costs the employer 107,364 LEK.
What is not included
The calculator gives the monthly calculation for one full-time job. It does not include adjustments in the annual income tax return, income from more than one employer, or the minimum contribution base for part-time work.
Frequently Asked Questions
How do I calculate my net salary?
Enter your gross salary in the calculator and you will immediately see your net pay after social insurance (9.5%), health insurance (1.7%) and income tax.
Do contributions differ by type of job?
No, the rates are the same for all employees: 9.5% social insurance and 1.7% health insurance. On top of that, the employer pays 15% social insurance and 1.7% health insurance.
What happens if my salary is above the ceiling?
Social insurance is charged on at most 186,416 LEK a month (the 2026 ceiling), so above that salary the contribution stays at 17,710 LEK. The 1.7% health insurance has no ceiling and is charged on the full gross salary, as is income tax.
Are bonuses included in the calculation?
Yes, any payment from the employer (including bonuses) counts as part of gross salary and is taxed the same way.
How much are social contributions in Albania?
The employee pays 9.5% social insurance and 1.7% health insurance, 11.2% of gross salary in total.
What is the minimum wage in 2026?
Albania’s minimum wage from 1 January 2026 is 50,000 LEK gross a month, which gives about 44,400 LEK net. Pay up to this amount is not taxed.