As of January 1, 2024, the new “Income Tax” law comes into effect. Under the new law, employment income will….Read More

Key points: The annual tax base consists of employment, business, and investment income. From the base, allowances and deductions known as... are subtracted.Read More

Key points: A foreign entity is considered controlled when the individual, alone or together with related persons, holds more than 50% of the rights. Undistributed profit….Read More

Key points: Decision No. 113, dated March 1, 2023, set the minimum wage at 40,000 lekë per month. This decision has been replaced by Government Decree No. 776, dated December 19, 2025. Wage….Read More

The Taxpayer Advocate Directorate, through the e-Tatime account, has encouraged taxpayers to communicate with this Institution through postal service as well as communication services...Read More

The review of the draft law “On Income Tax,” scheduled to take effect on January 1, 2023, has been postponed. Eduart Shalsi, the chairman of the Economy Committee...Read More

PROJECT LAW No. ____, Dated ____.____.2022 “ON SOME ADDITIONS AND AMENDMENTS TO LAW NO. 9920, DATED...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the new draft law “On Income Tax” to the parliamentary commission for Economy and Finance. The presentation on...Read More

The Ministry of Finance and Economy has completed the drafting of the instruction for the implementation of the new draft law “On Income Tax”. The draft law's accompanying instruction,...Read More

GENERAL INSTRUCTION No. , dated _/_/_ ON INCOME TAX In support of Article 102, point 4 of the Constitution of the Republic of Albania,...Read More