Tag

Income Tax
Withholding tax on rent – practical guidance for Albanian businesses
12
May

Withholding Tax on Rent: A Practical Guide for Businesses in Albania

Key points: When a business pays rent to an individual, it withholds 15% of the gross rent as source tax and remits it each month. When the landlord is….
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Income tax changes March 2026 — self-employed, sponsorships, employers
20
March

Income tax changes, March 2026: what changes for the self-employed, sponsoring businesses, and employers

Instruction no. 9, dated 12.3.2026 (income tax changes, March 2026) modifies several points of General Instruction no. 26/2023, which regulates...
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Albanian freelancer working from home for foreign clients
07
March

Why Freelancers Should Register as Sole Proprietors (NIPT): Tax Implications, Risks, and the 2029 Deadline

Key points: A freelancer working for foreign clients benefits from a 0% tax on profit until December 31, 2029, only if they are registered as….
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Families with Children – Reimbursement for Children and Educational Expenses via the Annual Declaration DIVA
15
January

Annual Individual Income Tax Return (DIVA): Refunds for Children and Education Expenses (Rules, Beneficiaries, Exceptions)

Key points DIVA: the individual annual income statement is filed by March 31 of the following year. The obligation arises when annual income exceeds 1,200,000.
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Guide: How to Successfully Close the 2024 Fiscal Year and Draft the 2025–2026 Fiscal Plan
25
November

How to Successfully Close the 2025 Financial Year and Draft the Plan for 2026-2027

Don't leave the closing of Fiscal Year 2024 to the last minute. This detailed guide offers all the necessary legal and accounting steps,...
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Person holding a sign with the message 'Tax the Rich' during a protest for tax policies
18
November

How to Avoid Fiscal Uncertainty: A Practical Guide to the Latest Changes in Income Tax

From changes in income tax guidelines to the end of zero tax for freelancers - read everything you need to...
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Tax changes in 2026 in Albania for businesses
07
November

Expected Tax Legal Changes for 2026

This blog presents in simple language the expected legal changes in the field of taxation for 2026: VAT, income tax, the tax of...
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06
June

What happens if the balance sheet is not submitted on time?

Key points: The annual income tax return, together with the financial statements, is filed by March 31 of the following year. The financial statements are filed at the QKB within...
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22
March

Reimbursement of prepaid installments for liberal professions

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….
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28
February

Reclassification of the self-employed when 80% of income comes from one client (Updated August 2026)

Key points: Reclassification of the self-employed occurs when 80% of annual revenue comes from a single client, or 90% from fewer than….
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