Depreciation 1. For the determination of taxable profit, depreciation for business fixed assets is calculated and deducted from: a) the owner of the business assets, with...Read More

In support of Article 101 of the Constitution, upon the proposal of the Council of Ministers, the ASSEMBLY OF THE REPUBLIC OF ALBANIA DECIDES: To approve the normative act, with the force...Read More

Deductible expenses Deductible expenses are all expenses incurred by a person subject to this law during the tax year, to the extent...Read More

The General Directorate of Taxation, through its communications with taxpayers, on the Filling account, has informed taxpayers about the change in the submission of the payroll. According to this...Read More

NOTICE To all citizens and businesses, identification in your e-Albania account will henceforth be performed by entering, in addition to your credentials (NID/NIPT and...Read More

“During 2024, as the first year of the implementation of the new law, with the aim of further improving the relationship with taxpayers, the approach will be...Read More

Decision No. 132, dated 7.3.2018 On the methodology for determining the taxable value of real estate “buildings”, the tax base for specific categories,...Read More

JOINT INSTRUCTION NO. 34, dated 12.29.2023 ON TAXATION OF INCOME FROM THE TRANSFER OF REAL ESTATE Pursuant to Article 102, paragraph...Read More

SECTION O – PUBLIC ADMINISTRATION AND DEFENSE; COMPULSORY SOCIAL SECURITY This section includes government-type activities, normally carried out by the public administration. This...Read More

SECTION T – ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS AND SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN CONSUMPTION 97 Activities….Read More