- As of January 2024, Government Decree No. 753/2023 removed self-employed professionals (IT specialists, lawyers, economists, architects, doctors, etc.) from the 0% rate and subjected them to a 15% tax on profits.
- The Constitutional Court, by decision No. 52 dated June 27, 2024, struck down precisely these provisions, deeming the exclusion solely of liberal professions a violation of the principle of proportionality.
- The installments paid for 2024 were returned or canceled, and today even self-employed professionals with gross income of up to 14,000,000 lekë per year pay 0% until December 31, 2029.
On December 22, 2023, Government Decree No. 753, dated December 20, 2023, was approved, which removed liberal professions from the 0% rate of the income tax and subject them to a 15% rate, effective January 2024. Most services were included in the category of liberal professions (IT, real estate agencies, technical services such as economists, lawyers, architects, and healthcare), while trade, manufacturing, construction, transport, and accommodation remained excluded.
The table below shows the breakdown by activity code (NVE) as it was defined at the time. It is valid only as a historical document, not as a current rule.
Read also: Zero tax until 2029: who benefits and how it works, The full decision of the Constitutional Court, and Reimbursement of prepaid installments for liberal professions.
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