Participation Exemption In determining the taxable income of a resident entity, dividends received are exempt from taxable income if:….Read More

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

The taxpayer for corporate income tax Every entity is subject to corporate income tax, which primarily includes: a) partnerships; b) companies….Read More

Annual tax base The annual tax base consists of: a) annual taxable employment income; b) annual taxable business income; c) income….Read More

In support of Article 102, paragraph 4, of the Constitution of the Republic of Albania, as well as in implementation of paragraph 2, of Article 70, of law...Read More

Investment income 1. Investment income, if not considered business income under Article 13 of this law, includes...Read More

Introduction: Taxable Income The following income is considered taxable income of a personal income tax taxpayer: a) of….Read More

Taxable income The following income is considered taxable income for a personal income taxpayer: a) income...Read More

Personal Income Taxpayer Every natural person is considered a taxpayer under this law and is responsible for income tax...Read More

Exports, based on Article 57 of Law No. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania,” as amended, are treated as...Read More