Key points: The lease agreement in e-Filing, or proof of ownership, must be uploaded for every premises where economic activity is carried out. The obligation arises from Article 23, point ...Read More
Key points: The declaration of the activity's location in e-Filing is made by each NIPT for the main address and for each secondary address. The property ownership document is uploaded….Read More
Key points: In June 2024, the Tax Authority provisionally recalculated the 2024 income tax installments for approximately 7,000 taxpayers, individuals with income up to….Read More
Key points: A review of tax installments is required from the regional tax directorate when the calculated installment does not match the actual course of the year. Preliminary installments….Read More
Update, September 2026. The figures below are no longer valid. Today, the obligation to file the Annual Individual Income Statement arises on gross income exceeding 1,200,000 lek.Read More
Key points: Normative Act No. 7, dated December 14, 2023, postponed by one year the implementation of tax deductions under Article 22 of Law No. 29/2023 and of...Read More
Key points: In February 2024, the Tax Authority sent personalized letters to taxpayers with professional services, as part of a change that taxed them at 15% (change….Read More
Key points: Capital gain from the disposal of real estate is taxed at 15.1% on the difference between the sale price and the purchase price. Sale prices….Read More
