Key points: Corporate income tax is paid by every entity, including partnerships, limited liability companies, and corporations. Nonresident entities are taxed….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: Instruction No. 26, dated September 8, 2023, explains how Law No. 29/2023 is applied in practice. It has been amended most recently by Instruction No. 9,...Read More

Key points: Investment income includes interest, dividends, fees, rent, and capital gains. Capital gains from the disposal of real estate are taxed at 15%. Te….Read More

Key points: Business income includes the activity of traders and the self-employed. The special regime allows the recognition of presumed expenses in….Read More

Key points: Taxable income is divided into three categories: employment, business, and investments. Income is also taxed when paid in kind,...Read More

Key points: The taxpayer of personal income tax is any natural person who is employed, a merchant, or self-employed. A resident is taxed on income from….Read More

Key points: The export of goods is subject to a zero VAT rate under Article 57 of Law No. 92/2014. The zero rate is not an exemption, therefore it….Read More

Key points: Contracts under 87 hours per month have an overall rate of 26.71%, i.e., 23.31% for social security and 3.41% for health insurance. The contribution base cannot….Read More

Key points: As of January 30, 2026, cash payments between two businesses do not exceed 100,000 lek. When the buyer is an individual, the limit is 500,000….Read More