Albania
Paid by a foreign (non-resident) firm, treated as self-employed business income; the single-client reclassification rule is disapplied for non-resident clients. Business income up to ALL 14,000,000 is taxed at 0% until end-2029 (23% above), with separate social/health contributions.
Self-employment / business income for a self-employed person serving only non-resident clients (a foreign prop firm), not capital gains.
0% on business turnover up to ALL 14,000,000 (incentive to 31 Dec 2029), then 23%. The single-client reclassification-to-employment rule does NOT apply when all clients are non-residents without an Albanian PE.
Self-employed social and health contributions on a declared base (social ~15% + health ~3.4% bands), separate from income tax.
Register as self-employed; because the prop firm is non-resident, income stays business income and can use the 0% rate up to ALL 14m, avoiding the single-client employment trap.
USDC for services is business income at ALL value on receipt; service income is taxed under the business head.