Update, October 2026. The text below states the Social Security contribution ceiling at 176,416 lekë per month. This figure is no longer valid. As of January 1….Read More

Tax on dividends. Key points: the tax on dividends is 8% and is borne by the company at the time of distribution, not the partner. The profit is allocated by assembly resolution, ….Read More

Key points: The withholding agent is anyone who makes payments subject to withholding, and is liable for the amount even if they do not withhold it. Rates….Read More

Key points: A sole proprietorship or LLC is chosen based on three things: how many partners you have, how much financial risk the business carries, and how you'll withdraw your profit. With income….Read More

Key points: The withholding tax deadlines begin on the 20th of the month following the payment or withholding. The declared dividend but unpaid….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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More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: In September 2019, undistributed earnings for 2017 and earlier years qualified for a reduced rate of 81% instead of 15%, only if….Read More

Key points: In August 2019, the 8% rate was a temporary reduction, only for undistributed earnings of 2018 and earlier years, if distributed….Read More