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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect. It has been replaced by Law No. 29/2023.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-2019-182 and the FZ-2019-184 These changes relate to: revaluation of real estate, changes in the property transfer tax within and the circulation monitoring system bill.
Law 90/2019 dated 18.12.2019, For real estate revaluations. Changes to Law No. 975, dated 07.28.2008, For national taxes. Changes to Law 92/2014, For value-added tax in the Republic of Albania. Changes to Law No. 8438, dated December 28, 1998, For income tax Changes to Law 920, dated 19.5.2008, For tax procedures in the Republic of Albania.
Source: Official Publications Center and the Gosnishti Auditors & Partners.
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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