The General Directorate of Taxation, as part of its ongoing information on the 2019 Fiscal Package, notifies all taxpayers of the key changes to Law No. 9975 of July 28, 2008 “On National Taxes,” as amended.
More specifically:
- The percentage of the mineral rent for the metallic mineral content in the mineral by-product is as follows:
– 3/7 of the rent rate for the year 2019,
– 3/8 of the rent rate for the year 2020,
– 1/3 of the rent rate for the year 2021 and beyond.
- The percentage of the mineral rent for “chrome minerals for export” is calculated as follows:
– 7% as of January 1, 2019,
– 8% as of January 1, 2020,
– 9% as of January 1, 2021 and thereafter.
- The carbon tax is not paid on quantities of gasoline and diesel fuel that are exported.
- For imported plastic articles and plastic packaging, a tax of 35 lek per kilogram will be applied, excluding primary raw materials.
- The tax on imported and domestically produced glass packaging will be applied at a rate of 5 lek per kilogram.
- A tax of 25 lek per kilogram is applied to imported primary raw materials used in the domestic production of plastic products.
The General Directorate of Taxation will continuously inform taxpayers in every revenue bracket about changes to tax legislation.
Published on the DPT website https://www.tatime.gov.al/d/8/45/45/870/mbi-ndryshimet-kryesore-ne-ligjin-per-taksat-kombetare