Decision
Number. 753, December 20, 2023
For the implementing provisions of Law No. 29/2023, “ON INCOME TAX,” AMENDED
In support of Article 100 of the Constitution and of Article 14, paragraph 3, 17, paragraph 6, 49 and 69, paragraph 1, letter “dh”, of Law No. 29/2023 “On Income Tax,” as amended, on the proposal of the Minister of Finance and Economy, the Council of Ministers
SET:
Article 1
List of activities for implementing the special regime for natural person traders and self-employed individuals
1. In implementation of Article 14 of Law No. 29/2023, as amended, the allocation of the activities provided for in this article is made based on the codes specified in Nomenclature of Economic Activities (rev. 2), approved by a decision of the Council of Ministers and published by INSTAT.
2. Based on the Nomenclature of Economic Activities (rev. 2), the breakdown of economic activity types according to the activities provided for in subparagraph (a) of paragraph 1 of Article 14 of the law is reflected in Analytical Table No. 1 attached to this decision.
“Article 14 of Law 29/2023
Special regime for sole proprietors and self-employed individuals
1. Natural persons, trading individuals or self-employed individuals with annual turnover of up to 10,000,000 lekë, for the purpose of recognizing deductible expenses, are entitled to choose one of the following methods:
a) the adoption of a special regime, through which presumptive expenses are deducted apriori according to the amounts specified in this letter and without being subject to accounting record checks related to them by the tax administration;
i. 60% of income for production activities;
ii. 90% of revenue for wholesale trading activities;
iii. 70% of the revenue from retail trade activities and individual transportation;
iv. 60% of the income from bar, restaurant, disco, etc., activities of this nature;
v. 50% of revenues for service activities, artisanal and craft activities;
vi. 30% of income for self-employed individuals; or
b) calculation of deductible expenses based on respective documentation and invoices for each expense.
2. Natural persons, sole proprietors, or self-employed individuals, according to point 1 of this article, shall choose and declare to the tax administration the method they will use. Switching from one method to another cannot be done more frequently than once every three years.
3. The determination of the type of activities carried out by natural persons, merchants, or self-employed individuals, as per point 1 of this article, is made by a decision of the Council of Ministers, in accordance with the applicable regulatory legislation governing these activities carried out by natural persons, merchant individuals, or self-employed individuals.
4. Natural persons, merchant individuals or self-employed individuals who have applied the special regime under paragraph (a) of point 1 of this article are not allowed to claim any deduction or other compensation except for the personal compensation under Article 22 of this law.
Neni 2
Cost and sale price assessment of the building areas obtained as a result of a land-for-building swap agreement.
1. In implementation of point 6 of Article 17 of Law No. 29/2023, as amended, provides the legal provision regarding the tax on capital gains realized from the disposal of real estate acquired under an exchange agreement. At the moment of exchanging a building plot under a swap agreement, no obligation arises to calculate capital gains on the transfer of real estate for either construction companies or landowners, regardless of status. In this case, capital gain arises at the moment of disposal of the real estate acquired through the exchange.
2. The term “realized capital gain” means the positive difference between the sale price and the purchase price of the real estate property. In cases where this difference is negative, the capital gain will be considered zero for any transaction.
3. In the case of the sale of real estate acquired under a land-for-building swap agreement, to calculate the realized capital gain, the cost basis and the sale price are determined as follows:
a) The purchase value shall be considered the value of the portion of the land plot corresponding to the surface area of the building being sold:
i. The value of the land, per square meter (m2) Given in exchange for the benefit of the residential/commercial/service area is determined based on the value the land had in the last transaction prior to the exchange. When the owner of the plot acquired it through a transaction such as a purchase agreement, exchange, inheritance, gift, waiver or revaluation of real property for which tax has been calculated and which has been registered with the competent authority for real property registration, the purchase value will be the value as per the most recent registration of that property on which tax has been calculated. This value, in the event of a property transfer transaction, is made available to notaries upon request to the competent authority for real estate transfers.;
ii. In cases where the exchanged plot does not have a value under the provisions of subparagraph “i” of this letter, as the value of the plot per square meter (m2) provided in exchange for the benefit of residential or commercial space, or a service, shall be considered the value, based on prices per square meter (m2) the given plot area as provided in the land value map of the Republic of Albania, in accordance with the Council of Ministers' decision in force at the time the exchange contract between the investor and the plot owner is registered with the authority responsible for real estate registration;
b) The sale value of the building is determined in the sales contract, which is signed by the parties, the seller and the buyer:
i. The contract specifies the area in square meters (m2) of the property subject to the contract, the price per square meter (m2) and its value. The contract is accompanied by the map, the floor plan, and other documents that serve to register the real estate property in accordance with the relevant legislation. This sale value specified in the sales contract, for the purpose of calculating the tax liability arising from the transfer of the real estate, is compared with reference prices;
ii. In cases where the property's value based on the contract's sale price per square meter (m²) is lower than the value based on the reference prices, then the area/city reference price is taken as the presumed sale price. Reference prices are the average reference prices per square meter (m2) building area used for the assessment of the taxable value for residential properties, based on the joint guidance of the minister responsible for finance and the institution responsible for the registration of real estate, issued for the implementation of point 8 of article 17 of law no. 29/2023, as amended.
Article 3
Expenditures and revenues in the construction sector
1. The provisions of this article apply to the determination of the taxable profit of enterprises that operate in the construction and/or sale of buildings for residential, manufacturing, commercial, or service purposes, as provided for in Article 49 of Law No. 29/2023, as amended.
2. Taxpayers operating as contractors for construction works calculate their income and expenses as follows:
a) In cases where taxpayers operate as entrepreneurs in construction works in the role of contractor, subcontractor, supervisor, overseer, etc., business income is the income invoiced, based on the progress of work performed or the advances received from the work's clients;
b) Taxpayers operating as entrepreneurs in construction works in the capacity of contractor, subcontractor, supervisor, overseer, etc., incur business expenses within the limits of the Income Tax Law.
3. Taxpayers operating as builders and sellers of construction works calculate their income and expenses as follows:
a) In cases where taxpayers operate as builders of construction projects and are simultaneously full or partial owners of the construction product, which they sell or lease, business income is the income from the portion of the construction product that is sold, as well as rental income for the portion of the construction product that is leased:
i. In cases where the taxpayer is the owner of the land on which the construction is carried out, the income from the sale or lease of the construction product shall be calculated for 100 % of the construction product;
ii. In cases where the taxpayer is not the 100% owner of the land on which the construction is taking place, but has a land–building swap agreement with the landowners, The income from the sale or lease of the construction product is calculated for the beneficial portion of the construction product based on the land-for-building exchange agreement between the parties;
b) Revenues from the sale of construction products, as well as revenues from their rental, are calculated based on sales contracts, but taking into account the minimum sale prices or minimum rental rates established in the laws and regulations in force in the Republic of Albania.;
c) The expenses of taxpayers operating as builders of construction projects and who are simultaneously full or partial owners of the construction product consist of deductible business expenses for the construction phase, the sales or maintenance phase for the portion of the facilities that are leased, in accordance with the provisions of the income tax law;
c) In cases where construction companies have purchased land in their assets and, based on building permits, use parts of it to construct buildings for resale, for the portion of the land that corresponds to the sold part of the building, the land is deregistered as the entity's property at the ASHK and passes into ownership/co-ownership of the buyers of the building product, its accounting value is transferred as a deductible expense of the construction activity for the purpose of sale. If the entity holds construction products for its own operational needs—such as offices, warehouses, rental properties, bars, restaurants, etc.—the portion of the land that proportionally relates to these assets will not be recognized as a deductible business expense.
3. Taxpayers operating as investors and sellers of construction products calculate their income and expenses as follows:
In cases where taxpayers operate as investors or financiers of a construction product, business income includes the proceeds from the sale of the construction product as well as rental income on the portion of the product they retain for leasing.
a) Revenues from the sale of construction products, as well as revenues from their rental, are calculated based on the legal sales contracts, but taking into account the minimum sale prices or minimum rental fees established in the laws and regulations in force in the Republic of Albania.;
b) Expenses of taxpayers operating as investors (financiers) of the construction product and who are simultaneously owners of that product, consist of the expenses invoiced to them by the contractors or other expenses necessary at the time of sale or lease, in accordance with the provisions of the law on income tax.
Article 4
List of taxable services as of January 1, 2024
1. Pursuant to Article 69 of Law No. 29/2023, as amended, the detailed list of economic activities of taxpayers, self-employed individuals, and entities providing professional services with annual revenues of up to 14,000,000 (fourteen million) lek per year, who will pay personal income tax on business income or corporate income tax, starting from the 2024 fiscal year. The analytical list consists of activities according to the codes provided in the Nomenclature of Economic Activities (rev. 2), as presented in analytical table no. 2 attached to this decision.
2. In cases where taxpayers are unclear about the categorization of the economic activity they carry out or about the income tax rate applicable to their activity, the General Directorate of Taxes, based on the Nomenclature of Economic Activities (rev. 2), determines the division and the activity to which the respective taxpayer belongs.
“Part of Article 69 of Law No. 29/2023
Transitional provision
1. Tax incentives and exemptions provided for in Law No. 8438, dated December 28, 1998, “For the income tax,” as amended, continue to apply as follows:
...
dh) for:
i. merchant individuals;
ii. the self-employed, as well as;
iii. entities:
For gross income up to 14 million lek per year, the 0% income tax rate will apply until December 31, 2029. The 0% tax rate does not apply to taxpayers specified in subparagraphs “ii” and “iii” of this letter who provide professional services. The analytical list of professional services is determined by a decision of the Council of Ministers in accordance with the applicable regulatory legislation governing these professional services.
…
“
This decision takes effect upon publication in the Official Gazette.
Download Decree No. 753, dated December 20, 2023
Download Nomenclature of Economic Activities (rev. 2)
Analytical Table No. 1
| Type of activity | NVE Rev 2 Separation | NVE Code Rev 2 | Description |
| Productive activities | Division 01 | A111, A112, A113, A114, A115, A116, A119, A121, A122, A123, A124, A125, A126, A127, A128, A129, A130, A141, A142, A143, A144, A145, A146, A147, A149, A150, A161, A162, A163, A164, A170 | Plant and animal production, hunting, and related services |
| Division 02 | A210, A220, A230, A240 | Forests and forest exploitation | |
| Division 03 | A311, A312, A321, A322 | Fisheries and Aquaculture | |
| Division 05 | B510, B520 | Extraction of coal and lignite | |
| Division 06 | B610, B620 | Extraction of crude oil and natural gas | |
| Division 07 | B710, B721, B729 | Extraction of metallic minerals | |
| Separation 08 | B811, B812, B891, B892, B893, B899 | The extraction of other minerals from mines or quarries | |
| Division 09 | B910, B990 | Supportive mining activities | |
| Division 10 | C1011, C1012, C1013, C1020, C1031, C1032, C1039, C1041, C1042, C1051, C1052, C1061, C1062, C1071, C1072, C1073, C1081, C1082, C1083, C1084, C1085, C1086, C1089, C1091, C1092 | Food processing | |
| Division 11 | C1101, C1102, C1103, C1104, C1105, C1106, C1107 | Drink production | |
| Division 12 | C1200 | Production of tobacco products | |
| Division 13 | C1310, C1320, C1330, C1391, C1392, C1393, C1394, C1395, C1396, C1399 | Textile processing | |
| Section 14 | C1411, C1412, C1413, C1414, C1419, C1420, C1431, C1439 | Garment manufacturing | |
| Division 15 | C1511, C1512, C1520 | Production of leather and leather products | |
| Division 16 | C1610, C1621, C1622, C1623, C1624, C1629 | Production of wood and wood and cork products, excluding furniture; production of articles. | |
| Section 17 | C1711, C1712, C1721, C1722, C1723, C1724, C1729 | Production of paper and paper products | |
| Division 18 | C1811, C1812, C1813, C1814, C1820 | Printing and re-grouping of recorded media | |
| Division 19 | Around 1910, around 1920 | Coke processing and refinery of petroleum by-products | |
| Division 20 | 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2020, 2030, 2041, 2042, 2051, 2052, 2053, 2059, 2060 | Production of chemicals and chemical products | |
| Division 21 | C2110, C2120 | Processing of pharmaceutical products and pharmaceutical preparations | |
| Division 22 | C2211, C2219, C2221, C2222, C2223, C2229 | Production of rubber and plastic products | |
| Division 23 | C2311, C2312, C2313, C2314, C2319, C2320, C2331, C2332, C2341, C2342, C2343, C2344, C2349, C2351, C2352, C2361, C2362, C2363, C2364, C2365, C2369, C2370, C2391, C2399 | Production of non-metallic mineral products | |
| Division 24 | C2410, C2420, C2431, C2432, C2433, C2434, C2441, C2442, C2443, C2444, C2445, C2446, C2451, C2452, C2453, C2454 | Metallurgy | |
| Division 25 | C2511, C2512, C2521, C2529, C2530, C2540, C2550, C2561, C2562, C2571, C2572, C2573, C2591, C2592, C2593, C2594, C2599 | Manufacture of fabricated metal products, excluding machinery and equipment | |
| Section 26 | C2611, C2612, C2620, C2630, C2640, C2651, C2652, C2660, C2670, C2680 | Production of optical, electronic, and computer products | |
| Section 27 | C2711, C2712, C2720, C2731, C2732, C2733, C2740, C2751, C2752, C2790 | Production of electrical appliances | |
| Division 28 | C2811, C2812, C2813, C2814, C2815, C2821, C2822, C2823, C2824, C2825, C2829, C2830, C2841, C2849, C2891, C2892, C2893, C2894, C2895, C2896, C2899 | Production of machinery and equipment, etc. | |
| Division 29 | C2910, C2920, C2931, C2932 | Production of vehicles, trailers, and semi-trailers | |
| Division 30 | C3011, C3012, C3020, C3030, C3040, C3091, C3092, C3099 | Production of other means of transportation | |
| Section 31 | C3101, C3102, C3103, C3109 | Furniture production | |
| Section 32 | C3211, C3212, C3213, C3220, C3230, C3240, C3250, C3291, C3299 | Other industries, etc. | |
| Division 35 | D3511, D3512, D3513, D3514, D3521, D3522, D3523, D3530 | Electricity, gas, steam, and air conditioning | |
| Division 36 | E3600 | Collection, treatment, and supply of water | |
| Section 37 | E3700 | Black waters | |
| Division 38 | E3811, E3812, E3821, E3822, E3831, E3832 | Activities of waste collection, treatment, and disposal; recovery of materials. | |
| Division 39 | E3900 | Other cleaning and waste management services | |
| Division 41 | F4110, F4120 | Construction of buildings | |
| Section 42 | F4211, F4212, F4213, F4221, F4222, F4291, F4299 | Engineering works | |
| Division 43 | F4311, F4312, F4313, F4321, F4322, F4329, F4331, F4332, F4333, F4334, F4339, F4391, F4399 | Specialized construction works | |
| Division 98 | T9810, T9820 | Activities of households producing non-market goods and services for their own use. | |
| Wholesale trading activities | Division 46 | G4611, G4612, G4613, G4614, G4615, G4616, G4617, G4618, G4619, G4621, G4622, G4623, G4624, G4631, G4632, GG4633, G4634, G4635, G4636, G4637, G4638, G4639, G4641, G4642, G4643, G4644, G4645, G4646, G4647, G4648, G4649, G4651, G4652, G4661, G4662, G4663, G4664, G4665, G4666, G4669, G4671, G4672, G4673, G4674, G4675, G4676, G4677, G4690 | Wholesale trade, excluding motor vehicles and motorcycles |
| Retail trade activities and individual transportation | Division 45 | G4511, G4519, G4520, G4531, G4532, G4540 | Wholesale and retail trade and repair of vehicles and motorcycles |
| Division 47 | G4711, G4719, G4721, G4722, G4723, G4724, G4725, G4726, G4729, G4730, G4741, G4742, G4743, G4751, G4752, G4753, G4754, G4759, G4760, G4761, G4762, G4763, G4764, G4765, G4771, G4772, G4773, G4774, G4775, G4776, G4777, G4778, G4779, G4781, G4782, G4789, G4791, G4799 | Retail trade, excluding motor vehicle and motorcycle trade | |
| Division 49 | H4910, H4920, H4931, H4932, H4939, H4941, H4942, H4950 | Land and pipeline transport | |
| Division 50 | Highway 5010, Highway 5020, Highway 5030, Highway 5040 | Water transport | |
| Division 51 | Head injury, skull fracture, skull fracture | Air transport | |
| Bars, restaurants, discos, etc., of this nature. | Division 56 | I5610, I5621, I5629, I5630 | Food and beverage services |
| Service activities, artisanal and craft activities | Division 52 | Highway 5210, Highway 5221, Highway 5222, Highway 5223, Highway 5224, Highway 5229 | Storage and transportation support activities |
| Division 53 | Highway 5310, Highway 5320 | Postal and courier activities | |
| Division 55 | I5510, I5520, I5530, I5590 | Accommodation | |
| Division 60 | J6010, J6020 | Programming and distribution activities | |
| Division 61 | J6110, J6120, J6130, J6190 | Telecommunications | |
| Division 85 | P8510, P8520, P8531, P8532, P8541, P8542, P8551, P8552, P8553, P8559, P8560 | Education | |
| Division 91 | R9101, R9102, R9103, R9104 | Libraries, archives, museums, and other cultural activities | |
| Division 92 | R9200 | Gambling and betting activities | |
| Division 93 | R9311, R9312, R9313, R9319, R9321, R9329 | Sporting, entertaining, and relaxing activities | |
| Self-employed individuals | Section 33 | C3311, C3312, C3313, C3314, C3315, C3316, C3317, C3319, C3320 | Repair and installation of machinery and equipment |
| Division 58 | J5811, J5812, J5813, J5814, J5819, J5821, J5829 | Publication activities | |
| Division 59 | J5911, J5912, J5913, J5914, J5920 | Films, video and television program production, sound recording and music publishing activities. | |
| Section 62 | J6201, J6202, J6203, J6209 | Information Technology Services | |
| Division 63 | J6311, J6312, J6391, J6399 | Information service activities | |
| Division 64 | K6411, K6419, K6420, K6430, K6491, K6492, K6499 | Financial services activities, excluding insurance and pension financing | |
| Division 65 | K6511, K6512, K6520, K6530 | Insurance, reinsurance, and financing of pension funds, excluding mandatory social security. | |
| Division 66 | K6611, K6612, K6619, K6621, K6622, K6629, K6630 | Other financial activities | |
| Division 68 | L6810, L6820, L6831, L6832 | Real estate activities | |
| Division 69 | M6910, M6920 | Legal and accounting activities | |
| Division 70 | M7010, M7021, M7022 | Enterprise management activities and consulting activities | |
| Division 71 | M7111, M7112, M7120 | Architectural and engineering activities; inspection and technical analysis activities | |
| Division 72 | M7211, M7219, M7220 | Scientific research and development | |
| Division 73 | M7311, M7312, M7320 | Publicity and market research | |
| Division 74 | M7410, M7420, M7430, M7490 | Other professional, scientific, and technical activities | |
| Division 75 | M7500 | Veterinary Activities | |
| Division 77 | N7711, N7712, N7721, N7722, N7729, N7731, N7732, N7733, N7734, N7735, N7739, N7740 | Leasing activities | |
| Division 78 | N7810, N7820, N7830 | Employment activities | |
| Division 79 | N7911, N7912, N7990 | Travel agencies, tour operators, and other booking service activities. | |
| Division 80 | N8010, N8020, N8030 | Insurance and investigation activities | |
| Division 81 | N8110, N8121, N8122, N8129, N8130 | Services for buildings and squares | |
| Division 82 | N8211, N8219, N8220, N8230, N8291, N8292, N8299 | Office administration, administrative support, and other business support activities. | |
| Division 84 | O8411, O8412, O8413, O8421, O8422, O8423, O8424, O8425, O8430 | Public administration and defense; mandatory social security | |
| Division 86 | Q8610, Q8621, Q8622, Q8623, Q8690 | Health activities | |
| Division 87 | Q8710, Q8720, Q8730, Q8790, | Activities of medical and social care centers | |
| Division 88 | Q8810, Q8891, Q8899 | Social care activities without accommodation | |
| Division 90 | R9001, R9002, R9003, R9004 | Creative activities, arts, and relaxing activities | |
| Division 94 | S9411, S9412, S9420, S9491, S9492, S9499 | Activities of associations and organizations | |
| Division 95 | S9511, S9512, S9521, S9522, S9523, S9524, S9525, S9529 | Repair of computers and personal and household items | |
| Division 96 | S9601, S9602, S9603, S9604, S9609 | Other service activities | |
| Division 97 | T9700 | Activities of families as employers of household staff | |
| Division 99 | Ultra-low | Activities of international organizations and bodies |
Analytical Table No. 2
| The separation | Group/ class | NVE Code Rev 2 | Type of activity |
| Division 59 | Films, video and television program production, sound recording and music production activities. | ||
| 59.2 | Audio recording and music publishing activities | ||
| 59.20 | J5920 | Audio recording and music publishing activities | |
| Section 62 | Information Technology Services | ||
| 62.0 | Programming, consulting, and other IT activities | ||
| 62.01 | J6201 | Computer programming activities | |
| 62.02 | J6202 | Information counseling activities | |
| 62.03 | J6203 | Information system management activities | |
| 62.09 | J6209 | Other information technology services | |
| Division 63 | Information service activities | ||
| 63.1 | Data processing, support activities (hosting) of information and related activities, portals web | ||
| 63.11 | J6311 | Data processing, support activities (hosting) information and related activities | |
| 63.12 | J6312 | Gates web | |
| 63.9 | Other information services | ||
| 63.91 | J6391 | News agency activities | |
| 63.99 | J6399 | Other information services, etc. | |
| Division 64 | Financial services activities, excluding insurance and pension financing | ||
| 64.1 | Monetary Mediation | ||
| 64.19 | K6419 | Other financial intermediations | |
| 64.9 | Other financial intermediations | ||
| 64.91 | K6491 | Leasing (Financial leasing) | |
| 64.92 | K6492 | Other credit guarantee activities | |
| 64.99 | K6499 | Other financial intermediations, besides insurance and pension funds, etc. | |
| Division 65 | Insurance, reinsurance, and financing of pension funds, excluding mandatory social security. | ||
| 65.1 | Insurance | ||
| 65.11 | K6511 | Life insurance | |
| 65.12 | K6512 | Non-life insurance | |
| 65.2 | Reinsurance | ||
| 65.20 | K6520 | Reinsurance | |
| 65.3 | Pension Financing | ||
| 65.30 | K6530 | Pension Financing | |
| Division 66 | Other financial activities | ||
| 66.1 | Ancillary financial intermediation activities other than insurance and pension financing. | ||
| 66.11 | K6611 | Administration of financial markets | |
| 66.12 | K6612 | Insurance and goods contract activities | |
| 66.19 | K6619 | Ancillary financial intermediation activities, excluding insurance and pension financing, etc. | |
| 66.2 | Ancillary insurance and pension financing activities | ||
| 66.21 | K6621 | Risk and damage assessment | |
| 66.22 | K6622 | Activities of insurance agents and commissioners | |
| 66.29 | K6629 | Other ancillary insurance and pension financing activities | |
| 66.3 | Fund management | ||
| 66.30 | K6630 | Fund management | |
| Division 68 | Real estate activities | ||
| 68.1 | Buying and selling real estate | ||
| 68.10 | L6810 | Buying and selling real estate owned by oneself | |
| 68.2 | Leasing and operating one's own real estate or real estate leased from others. | ||
| 68.20 | L6820 | Leasing and operating one's own real estate or real estate leased from others. | |
| 68.3 | Paid or contractual real estate activities | ||
| 68.31 | L6831 | Real estate agencies | |
| 68.32 | L6832 | Paid or contractual real estate management | |
| Division 69 | Legal and accounting activities | ||
| 69.1 | Legal activities | ||
| 69.10 | M6910 | Legal activities | |
| 69.2 | Accounting, bookkeeping, and auditing activities; tax consulting. | ||
| 69.20 | M6920 | Accounting, bookkeeping, and auditing activities; tax consulting. | |
| Division 70 | Enterprise management activities and consulting activities | ||
| 70.1 | Enterprise management activities | ||
| 70.10 | M7010 | Enterprise management activities | |
| 70.2 | Management consulting activities | ||
| 70.21 | M7021 | Public relations and communication activities | |
| 70.22 | M7022 | Business consulting activities and other management advice | |
| Division 71 | Architectural and engineering activities; inspection and technical analysis activities | ||
| 71.1 | Architectural and engineering activities and related technical consulting | ||
| 71.11 | M7111 | Architectural activities | |
| 71.12 | M7112 | Engineering activities and related technical consulting | |
| 71.2 | Tests and technical analyses | ||
| 71.20 | M7120 | Tests and technical analyses | |
| Division 73 | Publicity and market research | ||
| 73.1 | Advertising | ||
| 73.11 | M7311 | Advertising agency | |
| 73.12 | M7312 | Media representation services | |
| 73.2 | Market research and surveys | ||
| 73.20 | M7320 | Market research and surveys | |
| Division 74 | Other professional, scientific, and technical activities | ||
| 74.1 | Specialized skiing activities | ||
| 74.10 | M7410 | Specialized skiing activities | |
| 74.2 | Photographic activities | ||
| 74.20 | M7420 | Photographic activities | |
| 74.3 | Translation and interpretation activities | ||
| 74.30 | M7430 | Translation and interpretation activities | |
| 74.9 | Other professional, scientific, and technical activities, etc. | ||
| 74.90 | M7490 | Other professional, scientific, and technical activities, etc. | |
| Division 75 | Veterinary activities | ||
| 75.0 | Veterinary activities | ||
| 75.00 | M7500 | Veterinary activities | |
| Division 77 | Leasing activities | ||
| 77.1 | Rental and lending of transportation equipment | ||
| 77.11 | N7711 | Rental and lending of transportation equipment | |
| 77.12 | N7712 | Rental and loan of trucks | |
| 77.2 | Rental and lending of personal and household items | ||
| 77.21 | N7721 | Rental and lending of leisure equipment and sporting goods | |
| 77.22 | N7722 | Rental of video cassettes and discs | |
| 77.29 | N7729 | Rental and lending of personal items and household furnishings not included. | |
| 77.3 | Leasing and lending of machinery, equipment, and other tangible goods. | ||
| 77.31 | N7731 | Rental and lending of agricultural machinery and equipment | |
| 77.32 | N7732 | Rental and lending of construction and engineering machinery and equipment | |
| 77.33 | N7733 | Rental and loan of office machinery and equipment (including computers) | |
| 77.34 | N7734 | Rental and lending of water transport equipment | |
| 77.35 | N7735 | Leasing and lending of air transport equipment | |
| 77.39 | N7739 | Leasing and lending of machinery and other equipment and tangible goods not otherwise included. | |
| 77.4 | Leasing of intangible non-financial assets | ||
| 77.40 | N7740 | Leasing of intangible non-financial assets | |
| Division 78 | Employment activities | ||
| 78.0 | Activities of employment agencies | ||
| 78.10 | N7810 | Activities of employment agencies | |
| 78.2 | Temporary employment agencies | ||
| 78.20 | N7820 | Temporary employment agencies | |
| 78.3 | Ensuring human resources and managing human resources functions | ||
| 78.30 | N7830 | Ensuring human resources and managing human resources functions | |
| Division 79 | Travel agencies, tour operators, and other booking service activities. | ||
| 79.1 | Travel agencies and tour operators' activities | ||
| 79.11 | N7911 | Travel agency activities | |
| 79.12 | N7912 | Tour operator activities | |
| 79.9 | Other service activities for booking | ||
| 79.90 | N7990 | Other service activities for booking | |
| Division 80 | Insurance and investigation activities | ||
| 80.1 | 80.1 Private insurance activities | ||
| 80.10 | N8010 | 80.10 Private insurance activities | |
| 80.2 | 80.2 Insurance services activities | ||
| 80.20 | N8020 | 80.20 Insurance services activities | |
| 80.3 | 80.3 Investigative activities | ||
| 80.30 | N8030 | 80.30 Investigative activities | |
| Division 82 | Office administration, administrative support, and other support activities | ||
| 82.1 | Office administration and support activities | ||
| 82.11 | N8211 | Combined office management service activities | |
| 82.2 | Call center activities (call center) | ||
| 82.20 | N8220 | Call center activities (call center) | |
| 82.3 | Conference and trade show organizers | ||
| 82.30 | N8230 | Conference and trade show organizers | |
| 82.9 | Supportive service activities for businesses, etc. | ||
| 82.91 | N8291 | Activities of document collection agencies and credit bureaus | |
| 82.99 | N8299 | Other supporting service activities for businesses, etc. | |
| Division 84 | Public administration and defense; mandatory social security | ||
| 84.2 | Performing community service | ||
| 84.23 | Oh, my God! | Justice and legal activities | |
| Division 85 | Education | ||
| 85.1 | Preschool education | ||
| 85.10 | P8510 | Preschool education | |
| 85.2 | Primary education (first cycle of basic education) | ||
| 85.20 | P8520 | Elementary education | |
| 85.3 | Secondary education | ||
| 85.31 | P8531 | General secondary education (grades 7–9 of basic education + grades 10–12 of high school) | |
| 85.32 | P8532 | Technical and vocational secondary education | |
| 85.4 | Higher education | ||
| 85.41 | P8541 | Post-secondary non-tertiary education | |
| 85.42 | P8542 | Higher education | |
| 85.5 | Other education | ||
| 85.51 | P8551 | Education for sports and entertainment | |
| 85.52 | P8552 | Cultural education | |
| 85.53 | P8553 | Driving school activities | |
| 85.59 | P8559 | Other training | |
| 85.6 | Supportive educational services | ||
| 85.60 | P8560 | Supportive educational services | |
| Division 86 | Health activities | ||
| 86.1 | Hospital activities | ||
| 86.10 | Q8610 | Hospital activities | |
| 86.2 | Activities of doctors and dentists | ||
| 86.21 | Eight thousand, six hundred twenty-one | Activities of general practitioners | |
| 86.22 | Eight thousand, six hundred twenty-two | Activities of specialized doctors | |
| 86.23 | Question 8623 | Dentists' activities | |
| 86.9 | Other health activities | ||
| 86.90 | Q8690 | Other health activities | |
| Division 87 | Activities of medical and social care centers | ||
| 87.1 | Activities of nursing care centers | ||
| 87.10 | Q8710 | Activities of nursing care centers | |
| 87.2 | Activities of care centers for mental retardation, mental health, and substance abuse. | ||
| 87.20 | Q8720 | Activities of care centers for mental retardation, mental health, and substance abuse. | |
| 87.3 | Activities of health care centers for the elderly and persons with disabilities | ||
| 87.30 | Q8730 | Activities of health care centers for the elderly and persons with disabilities | |
| 87.9 | Activities of other care centers p.k.t | ||
| 87.90 | Q8790 | Activities of other care centers p.k.t | |
| Division 88 | Social care activities without accommodation | ||
| 88.1 | Social care activities without accommodation for the elderly and disabled. | ||
| 88.10 | Q8810 | Social care activities without accommodation for the elderly and disabled. | |
| 88.9 | Other social care activities without accommodation | ||
| 88.91 | Q8891 | Child day care activities | |
| 88.99 | Q8899 | Other social care activities without accommodation, etc. | |
| Division 90 | Creative activities, arts, and relaxing activities | ||
| 90.0 | Creative activities, arts, and relaxing activities | ||
| 90.01 | R9001 | Artistic performance | |
| 90.02 | R9002 | Support activities for artistic performances | |
| 90.03 | R9003 | Artistic creation | |
| 90.04 | R9004 | Utilization of artistic structures and equipment | |
| Separation 93 | Sporting, entertaining, and relaxing activities | ||
| 93.1 | Sports activities | ||
| 93.11 | R9311 | Functioning of sports structures | |
| 93.12 | R9312 | Sports club activities | |
| 93.13 | R9313 | Gym | |
| 93.19 | R9319 | Other sports activities | |
| 93.2 | Other fun and relaxing activities | ||
| 93.21 | R9321 | Amusement park activities and those with a specific focus. | |
| 93.29 | R9329 | Other fun and relaxing activities, etc. | |
| Division 96 | Other service activities | ||
| 96.0 | Other service activities | ||
| 96.04 | S9604 | Body maintenance activities |