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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

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

Key points: As of April 2022, the minimum wage was 32,000 lekë, according to Government Decree No. 158, dated March 12, 2022. This figure has been replaced three times since then….Read More

Key points: Law No. 113/2021 amended the personal income tax table on employment income, effective April 1, 2022. The amendment was made to the law...Read More

Key points: Decision No. 158, dated March 12, 2022, set the minimum wage at 32,000 lekë per month. The decision has been replaced by Government Decree No. 604/2022 and Government Decree No. 113/2023.Read More

Pikat kryesore VKM nr. 128, datë 2.3.2022 solli tre ndryshime njëherësh te rregullat zbatuese të TVSH-së (VKM nr. 953/2014). Noterët dhe përmbaruesit gjyqësorë shtetërorë e...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 This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force.Read More

Key points: This article is an archive. It describes the draft fiscal package bill of November 2021, at a time when it was still under consultation. None of its figures have been finalized.Read More

Key points: VAT deregistration does not eliminate the credit surplus, so it is settled beforehand. The adjustment is made on the final period's return, in the … section.Read More

Taxpayers who had a turnover of up to 10 million lek during 2020 are informed that they have the option to exercise their right of choice, for...Read More