Pikat kryesore Fitimi i tatueshëm nis nga pasqyrat financiare dhe rregullohet me dispozitat e ligjit tatimor. Transaksionet ndërmjet palëve të lidhura duhet të ndjekin parimin...Read More

Pikat kryesore Tatimi i pagueshëm llogaritet duke zbatuar normën mbi të ardhurat e tatueshme të entitetit. Nga tatimi i llogaritur zbritet kreditimi i tatimit të...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

Pikat kryesore Tatimi mbi të ardhurat e korporatës paguhet nga çdo entitet, përfshirë shoqëritë kolektive, komandite, me përgjegjësi të kufizuar dhe aksionare. Entitetet jorezidente tatohen...Read More

Pikat kryesore Norma 5% e tatimit mbi fitimin për prodhimin dhe zhvillimin e software-it skadoi më 31 dhjetor 2025. Nga 1 janari 2026 zbatohet regjimi...Read More

The General Directorate of Taxation reminds all taxpayers that the deadline for submitting and paying income tax returns and financial statements...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 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

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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More