Annual tax declarations. 1. Every person, subject to this law, is obligated to declare to the tax authority all income, whether it be...Read More

Decision No. 132, dated 7.3.2018 On the methodology for determining the taxable value of real estate “buildings”, the tax base for specific categories,...Read More

JOINT INSTRUCTION NO. 34, dated 12.29.2023 ON TAXATION OF INCOME FROM THE TRANSFER OF REAL ESTATE Pursuant to Article 102, paragraph...Read More

Dear Taxpayers, Through this notice, we are addressing all of you whose turnover is up to 14 million Lek. As of January 1st of the year...Read More

SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...Read More

DECISION No. 753, dated 20.12.2023 ON THE IMPLEMENTING PROVISIONS OF LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to Article 100 of...Read More

Nga 1 janari 2024 hyn në fuqi ligji i ri “Për tatimin mbi të ardhurat”. Përmes ligjit të ri, të ardhurat nga punësimi do të...Read More

Baza tatimore vjetore Baza tatimore vjetore përbëhet nga: a) të ardhurat vjetore të tatueshme të punësimit;b) të ardhurat vjetore të tatueshme të biznesit;c) të ardhurat...Read More

Kur një person fizik ka një interes në një entitet të huaj të kontrolluar, fitimet e të cilit nuk i nënshtrohen tatimit ose janë të...Read More

In support of Article 102, paragraph 4, of the Constitution of the Republic of Albania, as well as in implementation of paragraph 2, of Article 70, of law...Read More