Key points: As of January 2024, Decree No. 753/2023 removed liberal professions (IT specialists, lawyers, economists, architects, doctors, etc.) from the 0% norm and placed them under the….Read More

SECTION L – REAL ESTATE ACTIVITIES This section includes carrying out activities as landlords, agents, and/or brokers in one or...Read More

See also: Nomenclature of Economic Activities (Rev. 2) NEA: Section O – Public administration and defense; Compulsory social security SECTION G – TRADE IN...Read More

Key points: Decision No. 753/2023 implements Law No. 29/2023 and establishes the list of activities falling under the special regime. For services and self-employed persons….Read More

As of January 1, 2024, the new “Income Tax” law comes into effect. Under the new law, employment income will….Read More

Key points: Instruction No. 26, dated September 8, 2023, explains how Law No. 29/2023 is applied in practice. It has been amended most recently by Instruction No. 9,...Read More

The Ministry of Finance and Economy has completed the drafting of the instruction for the implementation of the new draft law “On Income Tax”. The draft law's accompanying instruction,...Read More

GENERAL INSTRUCTION No. , dated _/_/_ ON INCOME TAX In support of Article 102, point 4 of the Constitution of the Republic of Albania,...Read More

Key points: Decision No. 604, dated September 14, 2022, set the minimum wage at 34,000 lekë per month. The decision was replaced by Government Decree No. 113/2023 and then by….Read More

The Ministry of Finance is preparing a new income tax law, a significant part of which is related to the tax on...Read More