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

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