For a change in Law no. 8438, dated 28.12.1998 (Personal Income Tax)

LAW

No. 113/2021

For an amendment to Law No. 8438, dated December 28, 1998, “On Taxation" ABOUT THE REVENUES, AMENDED

Article 1

In Law No. 8438, dated December 28, 1998, “On Income Tax,” as amended, Schedule No. 1, “Table for Personal Income Tax on Employment Income” is replaced by Table 1 “Table for Personal Income Tax on Employment Income” attached to this law.

Neni 2

This law enters into force 15 days after its publication in the Official Gazette and extends its effects from the date April 1, 2022.

Table 1

Table for personal income tax on employment income

Source: Official Publications Center.

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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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