The registry, to be hosted on the official website of the General Directorate of Taxes, would allow public access to data on donations and sponsorships received by public bodies.

The draft law, titled “On Donations and Sponsorships”, outlines rules and procedures for supporting activities of public interest through donations and sponsorships. It is currently open for public consultation.

Under the draft, individuals and legal entities paying corporate tax under the income tax law would be able to deduct sponsorship expenses as allowable costs, up to a minimum of 3% of taxable profit.

The bill also proposes a tax incentive for sponsors contributing to art, sport or culture, allowing a direct deduction of up to 30% from corporate tax.

The draft sets restrictions on public bodies that can receive sponsorships, citing the nature of their activities. Judicial bodies, the State Police, and institutions responsible for public procurement oversight, anti-money laundering and anti-corruption work would be barred from accepting sponsorships unless explicitly authorised by a special law.

For donations to public bodies, the draft introduces special rules for acceptance and administration when the financial value exceeds 500,000 leks.

It also sets penalties for non-profit organisations, sports organisations, companies and individuals who hide data or misreport sponsors in the registry. The draft classifies such actions as administrative violations punishable by fines of 100,000 to 200,000 lek. Illegal sponsorships would carry fines of 200,000 to 300,000 leks.

The draft law is part of Albania’s commitments under its EU integration process, requiring a revised legal framework for donations and sponsorships by 2027.

Albania’s first sponsorship law was adopted in 1994. Officials say it contains limited definitions and lacks provisions on donations, transparency, integrity and anti-corruption measures, prompting the need for a new law rather than partial amendments.

Trade unions and political parties are not covered by the draft law, the government said.

The draft does not overlap with existing legislation on money laundering, counter-terrorism or conflict-of-interest prevention, but strengthens integrity measures and includes rules aimed at boosting transparency and public trust in state institutions.

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