The dead body of Ismaele Lulli was found with his throat slit in woodland in San Martino in Selva Nera, Pesaro.
Police said his bloody clothes were found nearby, along with traces of duct tape on a tree trunk, Il Messaggero reported
They have not yet, however, confirmed reports that two backpacks were found close to the body.
Lulli was last heard of on Sunday, when he sent a text message to his parents saying, “I'm changing my life. I'm going to Milan. Don't look for me,” but it is thought this message could have been sent by his killer.
When he failed to return home, his mother called police.
The two Albanians being questioned are friends of Lulli's. No charges have yet been made against them.
An autopsy will take place on Wednesday.