Dear Taxpayers, Through this notice, we are addressing all of you whose turnover is up to 14 million Lek. As of January 1st of the year...Read More

SECTION Q – HEALTH AND SOCIAL WORK ACTIVITIES This section includes health-related activities for people and social work. This includes a...Read More

SECTION P – EDUCATION This section includes education at all levels and for all professions. Instruction can be in verbal or written form,...Read More

SECTION S – OTHER SERVICE ACTIVITIES This section (as a residual category) includes the activities of associations and organizations, repair of computers and goods...Read More

SECTION R – ARTS, ENTERTAINMENT, AND RECREATION This section includes a wide range of cultural, entertainment, and recreational activities to cater to the interests of the public...Read More

(Partially amended by the Constitutional Court) On 22.12.2023, the final Decision of the Council of Ministers was approved https://alprofitconsult.al/vendim-nr-753-date-20-12-2023-per-dispozitat-zbatuese-te-ligjit-nr-29-2023-per-tatimin-mbi-te-ardhurat-i-ndryshuar-regjimi-i-vecante-ndertimi-dhe-profesionet-e-lira/ for the category of businesses considered free professions. This category will start...Read More

SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...Read More

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

LAW NO. 76/2023 ON PRIVATE PENSION FUNDS[1] In support of articles 78 and 83, point 1, of the Constitution, upon the proposal of the Council of Ministers,...Read More