- Reimbursement of installments for self-employed individuals and entities with revenues of up to 14,000,000 lekë was established by Normative Act No. 4, dated November 27, 2024.
- The beneficiaries were those who provide professional services under Government Decree No. 753, dated December 20, 2023.
- The paid installments were either returned to the bank account or deleted by the administration by December 30, 2024.
- The decision came after the Constitutional Court overturned the special tax on liberal professions in June 2024.
- Anyone who has not yet received their refund can request it; the application remains open.
Reimbursement of installments for self-employed individuals and entities with gross income of up to 14,000,000 lek per year was established by Normative Act No. 4, dated November 27, 2024. The Act added paragraph 6 to section 69 of Law No. 29/2023 on Income Tax.
In simple terms, the state returned to the self-employed the money they had prepaid in installments during 2024. Below you'll find who benefited, how the refund worked, and what applies today to those who haven't received it yet.
Read also: Refund of prepaid installments and legal developments for liberal professions
Why were the installments returned?
From January 1, 2024, the self-employed and liberal professions They began to be taxed at rates of 151 TP3T and 231 TP3T, while other small businesses retained the 01 TP3T rate. On this basis, the system generated prepayment installments for them during 2024.
In June 2024, the Constitutional Court struck down this special treatment as incompatible with the Constitution. As a result, the liberal professions would be taxed the same as other small businesses, namely at the rate of 0%, until the end of 2029. The installments paid during 2024 were without basis and had to be returned.
Read also: Taxation of liberal professions from January 2024, how it all began
Who benefited from the reimbursement of installments?
The beneficiaries were two groups. Self-employed individuals and entities with gross income of up to 14,000,000 lekë per year that provide professional services under point 1 of Article 4 of the law and Analytical Table No. 2 of Government Decree No. 753, dated December 20, 2023.
These include IT services, legal services, accounting, architecture, engineering, and other similar professions. Trade, manufacturing, and construction were not subject to this tax, so they had no installments to pay.
How did the return mechanism work?
The text added to the law defined the return as an obligation of the administration, not as a request of the taxpayer.
Advances/installments paid or generated in accordance with Article 63 by self-employed individuals, as well as entities with gross income of up to 14 million lekë per year that provide professional services, are refunded to taxpayers or canceled by the tax administration, by December 30, 2024.
What happened to the installments that had been paid?
They were credited to the taxpayer's bank account through the treasury branch. A practical requirement was a bank account in lekë, declared to the tax administration.
What happened to the generated but unpaid installments?
They were removed from the system without any action by the taxpayer. After removal, there was neither a liability nor any late‐payment interest.
Calculated example
A self-employed professional services provider had quarterly installments of 45,000 lek for 2024. He paid the first two installments, totaling 90,000 lek.
After the regulatory act, the 90,000 lekë were returned to the bank account through the treasury. The third installment, generated but unpaid, was deleted from the system and left no record of obligation.
What happened after the announcement?
In December 2024, the tax administration asked the beneficiaries of updated bank accounts in lek, Because without the declared calculation, the return could not be completed.
According to the tax administration, by spring 2025 about €6.1 million had been returned to over 7,600 taxpayers. A few hundred beneficiaries did not receive their refunds because they had not provided their bank account details, and for them the application remained open without a deadline.
What matters today for the self-employed
If you were a beneficiary and no amount has been returned to you, check the status of your account on e-Filing. Any surplus will either be refunded upon request to the bank account you provided or remain as a credit to be applied to other obligations.
The rate for liberal professions today is 0% until December 31, 2029, the same as for other small businesses. You can always find the full terms and updates on our self-employed page, which changes in line with the law.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsFrequently asked questions
Who benefited from the reimbursement of installments for the self-employed?
Self-employed individuals and entities with gross income of up to 14,000,000 lek per year providing professional services under Government Decree No. 753/2023. Trade, manufacturing, and construction were not included.
Can I still get a refund if I didn't get it in 2024?
Yes. The application remained open for those who had not declared a bank account. Check your status on e-Filing and declare a bank account in lek.
Why were the liberal professions taxed for only one year?
The 15% and 23% tax took effect on January 1, 2024, but the Constitutional Court struck it down in June 2024 as unequal treatment. Therefore, that year's installments were refunded.
What tax rate do the self-employed have today?
The rate is 0.3% until December 31, 2029 for gross income up to 14,000,000 lek per year, the same as for other small businesses.
Where can I check if I have any outstanding installments?
In your e-Filing account, in the statement of liabilities and payments. If you see a surplus from 2024, request a refund or apply it as a credit against future liabilities.
