The draft bills of the 2027 Fiscal Package in Parliament. What the texts say, article by article, with the official documents.

The draft laws of the 2027 Fiscal Package have been submitted to Parliament and we have read them in full. There are four texts that amend the law on income tax, the law on VAT, the law on national taxes, and the law on excise duties. Each is accompanied by the government's explanatory memorandum and the report of the Legal Affairs Committee.

The reading clarifies three points that until now were based on statements. The profit tax is not addressed in any article. The top payroll rate is 30%, not 32%. Foods at 6% are 14 categories, and the detailed list will be issued by government decree by January 15, 2027.

None of the texts are law. They may be changed in committees and on the floor, so every figure below should be read as a proposal. At the end of each section you will find the official documents for download.

Read also: Fiscal Package 2027: What's being proposed for businesses?, Taxes 2027: What has been decided and what awaits Parliament, The VAT threshold is lowered to 5,000,000 LEK, as measured.

Where are the draft bills of the 2027 Fiscal Package today?

The Council of Ministers proposed the texts, and the Assembly reviews them together with the 2027 draft budget. The Commission on Legal Affairs examined them on November 2, 2026, as an advisory committee. It approved them in principle by a majority vote. The responsible committee is the Committee on Economy, Employment, and Finance. After that come the vote in session, the President's decree, and publication in the Official Gazette.

Draft law	The changing law	Mother	The effects begin
Income Tax	No. 29/2023	8	January 1, 2027
Value Added Tax	No. 92/2014	7	January 1, 2027
National taxes	No. 9975/2008	7	January 1, 2027
Excise duties	No. 61/2012	5	January 1, 2027, the percentage share of cigarettes as of January 1, 2030.

All four texts enter into force 15 days after publication in the Official Gazette. The commission's reports refer to five draft laws in the package. The fifth is not part of this reading, so fines and procedures are not addressed here.

Income tax, the 15% dividend, and the new 30% bracket.

The draft law has 8 articles. The table arranges them in order and shows who each one affects.

Article	What's different?	This touches
1	Loans, advances, and financings to partners fall within the definition of dividends when they are not genuine transactions or the settlement of obligations.	Companies where the owner withdraws money without a contract.
2	Personal income of blind persons, paraplegic and tetraplegic invalids, deaf-mute persons, and work-related invalids is exempt from tax.	Individuals and sole proprietors with this status
3	The 13% bracket extends up to a gross monthly salary of 300,000 LEK, the 23% bracket goes up to 700,000 LEK, and above that the 30% rate applies. Investment income is taxed at 15%.	Employees with a salary above 200,000 LEK and any partner who receives dividends.
four and seven	Financial statements are submitted only to the QKB, starting with the 2027 statements.	Any business that files reports with the QKB
five and six	The dividend and withholding tax are unified at 15%.	Companies that distribute profits
8	Entry into force and effects as of January 1, 2027	All

Is the capital gains tax increasing to 17.1%?

No. None of the eight articles affects the profit tax rate. It remains 15% for businesses with revenues above 14,000,000 LEK and 0% below this threshold until December 31, 2029. The increase to 17% was in the preliminary October draft and is not in the deposited text.

What is the rate above 700,000 LEK, 30% or 32%?

It is 30%. The text writes it as 30% on an annual taxable base of 8,040,000 LEK, which corresponds to gross pay over 700,000 LEK per month. The document also provides the monthly formula: 127,100 LEK plus 30% on the amount above 700,000 LEK.

The figure 32% comes from the preliminary draft. The report still has a remaining inaccuracy from that draft, whereas the article and the table clearly state 30%. According to the report, about 25,704 employees benefit from the new brackets and about 1,293 pay more.

What happens to the dividend on retained earnings?

The text contains no transitional provision for dividends. Rule 15% takes effect on January 1, 2027, regardless of the year to which the profit relates. Under the law in force, the obligation arises with the decision on the distribution of profit. Therefore, a distribution made and paid by December 2026 remains subject to the 8% rate.

What isn't in the text?

The change to sponsorships mentioned in the preliminary draft is not included in any article. The explanatory memorandum and the commission's report still mention it under budget effects, but without a corresponding provision. There is no change either for sole traders or for social security contributions.

VAT at the rate of 21%, accommodation at 10%, and food at 6%

The draft law has seven articles. Two of them amend regulations. The others relate to the farmers' scheme, the energy bourse, and the deadline for the food list.

Article	What's different?
1	The standard rate increases from 201 TP/3T to 211 TP/3T.
2	Accommodation increases from 61 TP3T to 101 TP3T. A 61 TP3T rate is added for 14 food categories.
3	Reference to the 20% rate is removed from the agricultural producers' compensation scheme.
four and five	The special regime for the Albanian Energy Exchange is extended until accession to the European Union.
6	The Council of Ministers will publish the detailed list of foods by January 15, 2027.
7	Entry into force and effects as of January 1, 2027

Which foods are processed at 6%?

The text lists 14 categories: bread and flour, milk and plain yogurt, eggs, rice, pasta, cooking oil, chicken, beef and pork, basic fish, fresh fruit, fresh vegetables, legumes, sugar, and basic baby foods.

The detailed list of customs codes will be issued by a Council of Ministers decision by January 15, 2027. Until then, it is not known exactly which product within a category will be included and which will remain excluded. Rate 6% applies equally domestically and on imports, and the right to deduct VAT on purchases remains fully intact.

The deadline provides a two-week window in January, when the regulation is in effect and the list may not yet have been published. Prepare the ledger with the legal categories and finalize it as soon as the decision is issued.

Who switches from 6% to 10%?

Two points change reduced rates. The first covers accommodation in lodging facilities, namely hotels, guesthouses, and other certified establishments. The second covers any service within five-star hotels and resorts with special status and an international brand. The rate for agritourism remains unchanged, so certified agritourism stays at 61%.

According to the report, the overall effect on the budget is negative, at around 1.6 billion LEK per year. A 211 TP3T rate brings in about 10.6 billion LEK. Food costs about 12.8 billion LEK, and accommodation brings in about 593 million LEK.

National taxes: fuel is exempted and the vehicle tax is increased.

The draft law has 7 articles and a new annex. It removes the 27 LEK per liter turnover tax on gasoline and diesel. Together with VAT, the tax burden per liter falls by 32.4 LEK. How much of this translates into the pump price depends on the market, and the explanatory memorandum itself says so.

To cover the lost revenue, the annual vehicle tax is increased. The formula remains displacement multiplied by the age coefficient multiplied by the fixed fuel fee. The fixed fee is doubled, from 12.5 to 25 LEK for diesel and from 10 to 20 LEK for gasoline. Above 2,000 cm³ it becomes 26 and 21 LEK.

Tool	Today	From 2027
Diesel passenger cars, 1,600 cc, 10 years old.	4,800 LEK	9,600 LEK
Gasoline passenger cars, 1,400 cc, 15 years old.	6,160 LEK	12,320 LEK
Gasoline passenger cars, 1,500 cc, 2 years old.	Does not pay	4,800 LEK
Electric vehicle	Excluded from tax	15,000 LEK
Luxury vehicle, additional annual tax	21,000 LEK	40,000 LEK

Vehicles up to three years old that currently do not pay are subject to the tax. Trailers pay 1 LEK per kilogram. You can find the full formula, the coefficients for each age, and the mileage thresholds at which you gain or lose in the document. Vehicle tax 2027.

Excise duties, cigarette calendar through 2033

The draft law has 5 articles and replaces the appendix of Excise duty on goods. For cigarettes, set a seven-year calendar, effective today.

Year	Excise tax per 1,000 cigarettes	The percentage share of the price
2026	7,750 LEK	There is none.
2027	8,100 LEK	There is none.
2028	8,450 LEK	There is none.
2029	8,800 LEK	There is none.
2030	9,150 LEK	2%
2031	9,150 LEK	3%
2032	9,150 LEK	4%
2033	9,150 LEK	5%

As of January 1, 2030, the excise tax on cigarettes will also include a percentage component based on the maximum retail sale price. Manufacturers and importers must declare this price to Customs at least 10 days before placing them on the market. Sales above the declared price are prohibited. The total excise duty cannot be less than 90 euros per 1,000 cigarettes.

Similar schedules are set for heated tobacco, nicotine liquids, and nicotine pouches. Nicotine-free e-cigarette liquids are subject to excise duty at LEK 11 per milliliter in 2027. Diesel blended with biofuel is taxed per liter, not per kilogram. According to the explanatory memorandum, the impact on the 2027 budget is approximately 4.12 billion LEK.

What the draft bills of the 2027 Fiscal Package clarify about what was already known

Seven points were unclear until the texts were read. The table sets out what was said and what is written.

The issue	What was said	What does the text say?
Profit Tax	17% in the preliminary draft	It's not affected; it remains at 15%.
Upper wage rate	32% in the preliminary draft	30%
Foods with 6%	About 54 products	14 categories, detailed list by January 15, 2027
Sponsorships	Up to 3% deduction of income	There is no provision.
Financial statements	Only at the QKB when the electronic exchange is working.	Only at the QKB from the 2027 statements
Annual vehicle tax	The fees were not known.	The formula and the coefficients are in the appendix.
Dividend on retained earnings	A transitional provision was expected.	There is no transitional provision.

Four actions that don't wait for the vote

1. Decide by the end of December on the retained earnings from previous years, with your economist.
2. Settle the partners' accounts with a proper contract. to borrow or with the return of the amounts.
3. Prepare the cash register and invoicing for rates 21%, 10%, and 6%.
4. Calculate the new tax for each business vehicle and compare it to the fuel savings.

2026 returns are still filed in both places, at the QKB and with the tax authorities. Deadline for reports It doesn't change.

Frequently Asked Questions

Have the bills of the 2027 Fiscal Package been enacted into law?

No. They have been filed with the Assembly and on November 2, 2026, were approved in principle by the Commission on Legal Affairs. The remaining steps are the responsible committee, the vote in session, the President's decree, and publication.

When do they take effect?

They enter into force 15 days after publication in the Official Gazette, with effects from January 1, 2027. The percentage component of the cigarette excise tax takes effect on January 1, 2030.

Is a natural person engaged in trade affected?

His income tax remains unchanged. It is affected by the 21% VAT rate, the new VAT registration threshold, and the vehicle tax.

Where are the financial statements for 2026 submitted?

To the QKB and the tax administration, as before. Submission exclusively to the QKB begins with the 2027 statements, which are filed in 2028.

Do electric vehicles pay taxes?

Yes, according to the draft law. The electric vehicle pays 15,000 LEK per year and the electric motorcycle pays 1,000 LEK.

Can the numbers still change?

Yes. The responsible committee and the session can amend any article. We update this page after each step, with the date.

Where can I find the official texts?

On this page, in the document box at the bottom of each section. There are 14 documents, taken from the Parliament's website.

Legal basis

Law No. 29/2023 “On Income Tax”, Articles 3, 11, 24, 27, 41, 59 and 61. For VAT, Law No. 92/2014, Articles 48, 49, 146, 155(3) and 159. For national taxes, Law No. 9975/2008, Articles 3, 4, 5, 8, 9 and Annex No. 1. Law No. 61/2012 “On Excise Taxes,” Articles 18, 78, 79 and Annex No. 1. The four draft laws proposed by the Council of Ministers, with the respective explanatory memoranda. Reports of the Commission for Legal Affairs and Public Administration, dated November 2, 2026.