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

Ky nen zbatohet për entitetet që: a) zotërojnë të drejta për shfrytëzimin e pasurive minerale, të drejta për shfrytëzimin e pasurive hidrokarbure ose të drejta...Read More

Depreciation 1. For the determination of taxable profit, depreciation for business fixed assets is calculated and deducted from: a) the owner of the business assets, with...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

Transfer of prices In accordance with this law and the subordinate legislation adopted in its implementation, an entity participating in one or...Read More

In support of Article 102, paragraph 4, of the Constitution of the Republic of Albania, as well as in implementation of paragraph 2, of Article 70, of law...Read More