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

Note on the legal basis, September 2026. This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force. Today, it is enforced. Law No. 29/2023. The act is preserved here as a historical document.

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. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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