Key points: The refund of the prepayments for 2024 is due to taxpayers of professional services, following the Constitutional Court's decision. The application is made via e-Filing….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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

Key points: The reimbursement of installments for self-employed individuals and entities with revenues up to 14,000,000 lek was established by Normative Act No. 4, dated November 27, 2024.Read More

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

Annual tax declarations. 1. Every person, subject to this law, is obligated to declare to the tax authority all income, whether it be...Read More

This article applies to entities that: a) hold rights to exploit mineral resources, rights to exploit hydrocarbon resources, or rights….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

“During 2024, as the first year of the implementation of the new law, with the aim of further improving the relationship with taxpayers, the approach will be...Read More

Dear Taxpayers, Through this notice, we are addressing all of you whose turnover is up to 14 million Lek. As of January 1st of the year...Read More