Many businesses today operate without being registered or declare minimal income because they believe formalization will immediately bring increased tax obligations. This...Read More

Key points: Business management in Albania begins the day after registration with the QKB, with the payroll up to the 20th of the following month and with the declaration….Read More

Update, October 2026. The text below states the Social Security contribution ceiling at 176,416 lekë per month. This figure is no longer valid. As of January 1….Read More

Key points: The review of prepayments is allowed when the business anticipates that the year's tax will be significantly lower than that of the previous year.Read More

Key points: Corporate income tax does not have a single rate. The company pays 0%, 5% or 15%, depending on its turnover and activity. With….Read More

Key points: Personal income tax has three rates, 0%, 15% and 23%, and each is triggered by a different condition. With gross revenue….Read More

Key points: Adjustment of prepayment installments is required when the installment calculated by the system does not match the actual progress of the year. Installments are calculated on the tax….Read More

Key points: Tax depreciation is calculated using rates specified by law, which do not necessarily align with accounting rates. The rates are 5% for buildings and….Read More

Key points: In January 2024, the Tax Authority asked taxpayers with turnover up to 14,000,000 lek to specify their economic code, due to a change in taxation….Read More

Key points: Which transactions are considered business reorganizations and when do they benefit from tax neutrality. When a merger or split brings you unexpected tax liability, because….Read More