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: Restrictions on the C@TS and e-Filing electronic tax services were announced by the DPT for the period from 3:00 PM on December 31, 2024, to January 5….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

The full decision on liberal professions, adopted in the final session of June 27, has been published at the Constitutional Court. In its decision, the Court argues that...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

Chapter VI of this law applies to individuals and entities who are: a) residents in the Republic of Albania, who receive a gift...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

Decision No. 132, dated 7.3.2018 On the methodology for determining the taxable value of real estate “buildings”, the tax base for specific categories,...Read More

JOINT INSTRUCTION NO. 34, dated 12.29.2023 ON TAXATION OF INCOME FROM THE TRANSFER OF REAL ESTATE Pursuant to Article 102, paragraph...Read More