Key points: Taxable income is divided into three categories: employment, business, and investments. Income is also taxed when paid in kind,...Read More

Key points: The taxpayer of personal income tax is any natural person who is employed, a merchant, or self-employed. A resident is taxed on income from….Read More

Key points: Property transfer fees are divided into four payments: the notary fee, the Land Registry fee, the local tax, and the 15% tax. The notary fee….Read More

Update, October 2026. The table described in this article was valid from June 1, 2023, to December 31, 2024, as a transitional provision of Article 69 of….Read More

The review of the draft law “On Income Tax,” scheduled to take effect on January 1, 2023, has been postponed. Eduart Shalsi, the chairman of the Economy Committee...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the new draft law “On Income Tax” to the parliamentary commission for Economy and Finance. The presentation on...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

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

Note on the legal basis, September 2026. This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force.Read More