Deductible expenses Deductible expenses are all expenses incurred by a person subject to this law during the tax year, to the extent...Read More

“During 2024, as the first year of the implementation of the new law, with the aim of further improving the relationship with taxpayers, the approach will be...Read More

Decision No. 132, dated 7.3.2018 On the methodology for determining the taxable value of real estate “buildings”, the tax base for specific categories,...Read More

JOINT INSTRUCTION NO. 34, dated 12.29.2023 ON TAXATION OF INCOME FROM THE TRANSFER OF REAL ESTATE Pursuant to Article 102, paragraph...Read More

SECTION O – PUBLIC ADMINISTRATION AND DEFENSE; COMPULSORY SOCIAL SECURITY This section includes government-type activities, normally carried out by the public administration. This...Read More

SECTION T – ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS AND SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN CONSUMPTION 97 Activities….Read More

SECTION U – ACTIVITIES OF EXTRA-TERRITORIAL ORGANIZATIONS AND BODIES 90 Activities of extraterritorial organizations and bodies 99.0 Activities of extraterritorial organizations and bodies 99.00 Activities...Read More

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