REGULATORY ACT NO. 7, dated 14.12.2023 FOR SOME ADDITIONS AND AMENDMENTS TO LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to...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

Participation Exemption In determining the taxable income of a resident entity, dividends received are exempt from taxable income if:….Read More

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

Annual tax base The annual tax base consists of: a) annual taxable employment income; b) annual taxable business income; c) income….Read More

Kur një person fizik ka një interes në një entitet të huaj të kontrolluar, fitimet e të cilit nuk i nënshtrohen tatimit ose janë të...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

Investment income 1. Investment income, if not considered business income under Article 13 of this law, includes...Read More

Introduction: Taxable Income The following income is considered taxable income of a personal income tax taxpayer: a) of….Read More

Taxable income The following income is considered taxable income for a personal income taxpayer: a) income...Read More