Key points: Tax payable is calculated by applying the rate to the entity's taxable income. From the calculated tax, the tax credit is deducted.Read More

DECISION No. 119/2023 ON THE NON-APPROVAL OF THE DRAFT LAW “ON AN AMENDMENT TO LAW NO. 9975, DATED JULY 28, 2008, ‘ON NATIONAL TAXES,’ AS AMENDED” In support of the articles...Read More

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

Key points: How the annual base on which your tax is calculated is built from the three types of income. Why the base never goes below zero,...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 This decision has been replaced by Government Decree No. 776, dated December 19, 2025.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

Key points: The Office of the Taxpayer Advocate accepts complaints about violations of your rights during tax procedures. The legal basis is Law No. 9920/2008 “On….Read More

Key points: In December 2022, the entry into force of the draft law “On Income Tax” was postponed from January 1, 2023 to 2024. The draft….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