Law on TEDA Incentives:

Main TEDA Incentives based on Law 9789, date19.7.2007, “ Economic Zones creation and development”, amended
  • Capital expenses are 120 percent deductible during a period of two years if developers and users invest in TEDA within three years of its operation
  • Developers and users are also exempted from 50 percent of the profit tax rate (currently at a rate of 15 percent) for a period of five years
  • A developer’s project is exempted from infrastructure taxes
  • Buildings in TEDA are exempted from real estate taxes for a period of five years
  • Buildings transferred to the TEDA are not subject to the transfer tax on real estate
  • Wages and social costs are 150 percent deductible for the first year, and new expenses for wages and social costs compared to the  previous year are 150 percent deductible for the sub sequent years
  • Training costs are doubly deductible for a period of 10 years Research and Development costs are doubly deductible for a period of ten years
  • Albanian goods that enter TEDA are exempted from VAT taxation
  • Goods can be transported from one TEDA to another without paying custom duties or VAT
  • From the moment goods enter Albania, they are exempted from custom duties and VAT

For more detailed information click the link (Decision 647, date 22.7.2015 in Albanian)