Albania has approved new cash payment limits under its Fiscal Package 2026, which will enter into force by 1 January 2026 following publication in the Official Gazette. The reform lowers the B2B cash payment cap to ALL 100,000 and introduces a new ALL 500,000 ceiling for individuals and self-employed persons, with further guidance expected on enforcement and penalties.
Fiscal Package Approved in Albania – New Cash Payment Limits
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Albania
Author: Nikolina Basić
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Content accuracy validation date:
29.12.2025
Content accuracy validation time:
15:05h
Albania has adopted new cash payment limits as part of its Fiscal Package 2026, following approval by the Albanian Parliament (Kuvendi). Certain regulations have been adopted together with the fiscal package but are not yet in force. They will enter into force only after publication in the Official Gazette. However, the deadline for entry into force is 1 January 2026, and further details are expected to be published soon.
Changes to cash payment limits:
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Business-to-business (B2B) transactions – Cash payments are limited to ALL 100,000 (approximately EUR 1,035) per transaction, reduced from the previous threshold of ALL 150,000 (approximately EUR 1,553).
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Individuals and self-employed persons – A new cash payment ceiling of ALL 500,000 (approximately EUR 5,178) per transaction has been introduced.
Further secondary legislation and guidance are expected to clarify enforcement mechanisms and penalties for non-compliance.
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