Read more at https://alprofitconsult.al/tatimi-mbi-te-ardhurat-e-korporates-dispozitat-e-llogaritjes-se-tatimit-mbi-te-ardhurat-e-korporates-ndryshimet-ligjore-pas-janar-2024/ for the determination of corporate income tax for individuals and here https://alprofitconsult.al/ndryshime-ligjore-tatimi-i-profesioneve-te-lira-nga-janari-2024/ for the determination of liberal professions.Read More

In support of Article 101 of the Constitution, upon the proposal of the Council of Ministers, the ASSEMBLY OF THE REPUBLIC OF ALBANIA DECIDES: To approve the normative act, with the force...Read More

Deductible expenses Deductible expenses are all expenses incurred by a person subject to this law during the tax year, to the extent...Read More

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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

Applicable Rules on Business Reorganizations Business reorganizations include mergers, divisions, partial divisions, stock exchanges, and transfers of business branches....Read More

Taxable income Taxable income includes any income realized by a person, subject to this chapter, during the taxable year, less expenses...Read More

Income and the calculation of corporate income tax payable. Except as otherwise provided by this law, all activities of...Read More

Participation Exemption In determining the taxable income of a resident entity, dividends received are exempt from taxable income if:….Read More

The General Directorate of Taxes informs all taxpayers who carry out software production/development activities that the Council of Ministers approved decision no. 730, dated...Read More