Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect. It has been replaced by Law No. 29/2023. The content below is preserved for reference, but before you act, verify the current rule.
Recently, several legal changes were approved and published in the Official Gazette ( FZ-2019-169, FZ-2019-171, FZ-2019-162The changes bring several easing measures to support the damages caused by the 2019 earthquake.
Amendments to Law No. 9632, dated October 30, 2006, For the local tax system Changes to Law No. 7703, dated 05/11/1993, For social security in the Republic of Albania Changes to Law No. 8438, dated December 28, 1998, For income tax Changes to Law 92/2014, For value-added tax in the Republic of Albania.Source: Official Publications Center and the Gosnishti Auditors & Partners.

