Read more at https://alprofitconsult.al/tatimi-mbi-te-ardhurat-personale-baza-tatimore-e-te-ardhurave-personale-dhe-dispozita-te-llogaritjes-se-llogaritjes-se-tatimit-ndryshimet-ligjore-pas-janar-2024/ for the determination of income tax for sole proprietorships and here https://alprofitconsult.al/ndryshime-ligjore-tatimi-i-profesioneve-te-lira-nga-janari-2024/ for the determination of freelance professions...Read More

Annual tax declarations. 1. Every person, subject to this law, is obligated to declare to the tax authority all income, whether it be...Read More

Chapter VI of this law applies to individuals and entities who are: a) residents in the Republic of Albania, who receive a gift...Read More

This article applies to entities that: a) hold rights to exploit mineral resources, rights to exploit hydrocarbon resources, or rights….Read More

Depreciation 1. For the determination of taxable profit, depreciation for business fixed assets is calculated and deducted from: a) the owner of the business assets, with...Read More

In support of Article 101 of the Constitution, upon the proposal of the Council of Ministers, the ASSEMBLY OF THE REPUBLIC OF ALBANIA DECIDES: To approve the normative act, with the force...Read More

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