Investment income 1. Investment income, if not considered business income under Article 13 of this law, includes...Read More

Hyrje: E ardhura e tatueshme Të ardhurat e mëposhtme konsiderohen si të ardhura të tatueshme të një tatimpaguesi të tatimit mbi të ardhurat personale:a) të...Read More

Taxable income The following income is considered taxable income for a personal income taxpayer: a) income...Read More

Personal Income Taxpayer Every natural person is considered a taxpayer under this law and is responsible for income tax...Read More

Part of the changes to the new Income Tax Law is also the personal income tax from employment. These changes begin to...Read More

DECISION No. 113, dated 01.03.2023 ON DETERMINING THE MINIMUM WAGE NATIONWIDE Pursuant to Article 100 of the Constitution, Article 111 of the law...Read More

Shtyhet shqyrtimi për projektligjin “Për tatimin mbi të ardhurat” i parashikuar të niste zbatimin nga 1 janari 2023. Eduart Shalsi kryetari i Komisionit të Ekonomisë...Read More

The Ministry of Finance and Economy has completed the drafting of the instruction for the implementation of the new draft law “On Income Tax”. The draft law's accompanying instruction,...Read More

GENERAL INSTRUCTION No. , dated _/_/_ ON INCOME TAX In support of Article 102, point 4 of the Constitution of the Republic of Albania,...Read More

Part 1 General Provisions Article 1 Scope of Application of the Law This law sets forth the rules regarding: a. Income tax on...Read More