Albania climbs in tax expenditure transparency ranking according to GTETI 2026
Albania has improved its ranking in the Global Tax Expenditures Transparency Index – GTETI v.2.1, an international index that aims to measure the level of transparency and quality of tax expenditure reporting in different countries.
Albania is ranked 48th according to this Index, among 116 countries included in the assessment, with 51.73 points (out of 100), from 74th place previously, confirming the progress made in strengthening fiscal transparency and improving public finance governance.
This assessment reflects Albania’s progress in:
-Strengthening the legal framework for reporting tax expenditures;
-Increasing transparency and periodic publication of data on tax expenditures;
-Improving reporting and monitoring methodologies, in line with international standards;
-Increasing fiscal accountability, as part of reforms to modernize public finance administration.
-The achieved result represents an important indicator of commitment to building more transparent, more efficient and more oriented fiscal policies towards European standards of economic governance.
This international assessment confirms Albania's progress in advancing fiscal transparency and supports the strategic objective of approaching the best practices of European Union countries.
The Ministry of Finance will continue its work to further consolidate the analysis of tax expenditures and the assessment of the impact of fiscal exemptions, with the aim of strengthening the efficiency of public policies and the best use of financial resources in the function of the country's economic development.
The Global Tax Expenditures Transparency Index (GTETI) is an international index that measures the transparency and quality of reporting on tax expenditures, such as tax exemptions, tax incentives, and tax incentives that affect state budget revenues.
The index assesses countries’ practices in five main dimensions: public availability of information, institutional framework, reporting methodology, quality of descriptive data, and assessment of the economic and fiscal impact of tax exemptions.
The updated version of GTETI v2.1, in May 2026, has brought several innovations to the assessment, with the aim of strengthening internal coherence and sustainability of assessments. This version brought stronger assessment criteria, with a focus on the quality of reporting; greater weight for the analysis of the impact of fiscal exemptions; higher standardization of the methodology, for fairer comparisons between countries; and greater emphasis on public transparency and accessibility of information. These changes make the assessment more rigorous and Albania’s result more significant in international comparison.
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