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

Update, October 2026. The minimum wage of 40,000 lekë no longer applies. As of January 1, 2026, the minimum wage is 50,000 lekë per month, according to Government Decree No....Read More

Përditësim, tetor 2026. Teksti më poshtë jep kufirin e pagesave me para në dorë 150,000 lekë. Kjo shifër nuk vlen më. Nga 30 janari 2026...Read More

International passenger transport Based on Law no. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania,” as amended, international transport of...Read More

Llogaritja e sigurimeve shoqërore dhe shëndetësore ka disa raste të veçanta, jashtë rregullit të përgjithshëm të pagës mujore. Ndër to, raporti mjekësor, kontributet e të...Read More

General provisions on the regulation of deductible VAT Based on Article 82 of Law No. 92/2014 “On Value Added Tax in the Republic...Read More

In Law No. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania”, as amended, it is stipulated that VAT shall be exempt for supplies of...Read More

Based on Article 57 of Law No. 92/2014 on Value Added Tax, supplies with a zero VAT rate include the supply of….Read More