(Partially amended by the Constitutional Court) On 22.12.2023, the final Decision of the Council of Ministers was approved https://alprofitconsult.al/vendim-nr-753-date-20-12-2023-per-dispozitat-zbatuese-te-ligjit-nr-29-2023-per-tatimin-mbi-te-ardhurat-i-ndryshuar-regjimi-i-vecante-ndertimi-dhe-profesionet-e-lira/ for the category of businesses considered free professions. This category will start...Read More

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More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

When an individual has an interest in a foreign controlled entity, the profits of which are not subject to tax or are...Read More

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More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