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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect. It has been replaced by Law No. 29/2023.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.
Dear taxpayers!
We would like to bring to your attention that until September 30 You may be eligible to claim payment at the 8% tax rate for undistributed profits realized in 2017 and earlier years.
In accordance with Law No. 8438, dated December 28, 1998 “For Income Tax,” as amended, the tax on dividends for retained earnings realized in 2018, including reserves and capitalized earnings, was applied at the 8% tax rate for payments made on or before August 20, 2019.
Likewise, the 8% tax rate will apply to undistributed profits realized in 2017 and earlier years, provided that the tax is paid by the due date. September 30, 2019.
Warning! If you do not pay the dividend tax for 2017 and earlier years by September 30, the tax rate will be 15%.
The General Directorate of Taxation will continue to send reminders and information to taxpayers in every revenue bracket regarding tax legislation and procedures.
Source: taxes.gov.al
