The self-employed person is taxed as a business and not as an employee, therefore the rate is 15% on taxable profit up to 1,400,000 lekë, 23% only on the excess, or 1% until December 31, 2029, when annual gross income remains below 14,000,000 lek.
This section brings together the three factors that determine the actual costs—namely the applicable regime and rates, the status along with the contributions paid even in years with zero tax, and the comparison, in figures, between wages and self-employment for the same gross income.
✓ Tax 0% until December 31, 2029 on amounts up to 14,000,000 lekë✓ 15% up to 1,400,000 lek profit, 23% on the excess✓ Assumed expenses 30% for the self-employed✓ Quarterly payroll, by the 20th✓ Reskilling with 80% from a single client
AlProfit Consult calculates both scenarios using your figures, selects the expense method, files quarterly contributions and the annual statement, and assesses the risk of requalification before it becomes an obligation.
