Key points: Taxable profit starts from the financial statements and is adjusted according to the provisions of the tax law. Transactions between related parties must follow the principle….Read More
Key points: Tax payable is calculated by applying the rate to the entity's taxable income. From the calculated tax, the tax credit is deducted.Read More
Key points: The dividend received is excluded from taxable income when the ownership is at least 10 percent and held continuously for 24 months. The deduction of….Read More
Key points: Corporate income tax is paid by every entity, including partnerships, limited liability companies, and corporations. Nonresident entities are taxed….Read More
Key points: The 5% income tax rate for software production and development expired on December 31, 2025. As of January 1, 2026, the regime … applies.Read More
Key points: On March 31, 2023, the deadline was the submission of the income tax return and financial statements for the 2022 fiscal year. The statements….Read More
The Minister of Finance and Economy, Delina Ibrahimaj, presented the draft laws of the 2023 Fiscal Package to the parliamentary committee on Economy and Finance, which accompany...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
