What has changed

What has changed for people between Italy and Albania

Rules change, and sometimes we get things wrong too. Here you find every change that touches our guides: new rules, with the date and the official text, and the corrections to our own pages. Newest first.

The date is that of the legal text, or the day we corrected our pages. We do not comment on the texts: we say what changed and where to read it.

  1. On this site

    Our guides re-checked and corrected

    We re-checked the guides, sentence by sentence, against the texts of the law and the offices' own pages, and corrected what was not accurate. The title of the pension guide said "tax-free in Albania": under the convention, in fact, a private pension from former employment paid to someone living in Albania is taxable only in Albania, and so exempt in Italy. In Albania there are two Italian consular offices with a district of their own, the Embassy in Tirana and the Consulate General in Vlorë: the guides named only Tirana and listed Vlorë among the honorary offices; they now also give the districts covered by Vlorë. The passport days in Tirana no longer matched those given by the Embassy: we now link to its page instead. We updated the 2026 income tax rate and the euro-lek rate, and added what was missing: INPS applies the tax convention only when the pensioner asks; someone born in Italy who receives an Italian pension, with no other cover, is entitled to urgent hospital care for up to 90 days a year on trips back; the paid health card under law 111/2026. We set out what Albania's law says, and does not say, about pensions paid from abroad; made clear that the days spent in Italy count for Italian tax residence; quoted the Embassy's May 2024 notice in its own words; and corrected food shopping, which in Albania costs about the same as in Italy.

  2. Rule

    The RW reporting duty moves to a new consolidated code from 1 January 2027

    Legislative decree no. 141 of 5 August 2026 contains a consolidated code on tax compliance and assessment, which applies from 1 January 2027. From that date article 4 of decree-law 167/1990, which requires people resident in Italy to report investments and assets held abroad in their tax return (the RW form), is repealed, and the same duty is restated by article 58 of the new code. The reference to cite changes; the duty does not.

  3. Rule

    A new consolidated income tax code from 1 January 2027

    Legislative decree no. 117 of 19 June 2026 contains a new consolidated income tax code, which replaces the TUIR from 1 January 2027. The rule on the tax residence of individuals does not change: article 2 of the new code restates article 2 of the TUIR in the same words. The reference to cite changes; the test does not.

  4. Rule

    A paid health card for AIRE registrants outside the European Union

    Law no. 111 of 12 June 2026, in force since 27 July 2026, lets people registered with AIRE who live in a country outside the EU and EFTA, such as Albania, have the national health card, valid in Italy, for a contribution of 2,000 euro a year. Without the card, planned and non-urgent care is not paid for by the national health service. How to apply is left to a decree of the Minister of Health.

  5. Rule

    From age 70 the electronic ID card no longer expires

    Article 6 of decree-law no. 19 of 19 February 2026 provides that an electronic ID card issued from 30 July 2026 to someone aged at least 70 when applying has unlimited validity and is also valid for travel abroad. It can still be renewed after ten years for the certificate that lets it work as a digital identity.

  6. Rule

    The electronic ID card can also be requested at an Italian comune

    Law no. 11 of 19 January 2026 amended article 22 of legislative decree 71/2011: since 1 June 2026 people registered with AIRE can apply for the electronic ID card not only at the consulate but also at any Italian comune, under arrangements set by the Interior and Foreign Ministries.

  7. Rule

    The middle income tax rate falls from 35% to 33%

    The 2026 Budget Law (law no. 199 of 30 December 2025) lowered the second IRPEF rate, on income between 28,000 and 50,000 euro, from 35% to 33%. There are still three bands: 23%, 33% and 43%. The Agenzia delle Entrate sets out the new rates on its IRPEF page.