Key points: Investment income includes interest, dividends, fees, rent, and capital gains. Capital gains from the disposal of real estate are taxed at 15%. Te….Read More
Key points: Business income includes the activity of traders and the self-employed. The special regime allows the recognition of presumed expenses in….Read More
Key points: Taxable income is divided into three categories: employment, business, and investments. Income is also taxed when paid in kind,...Read More
Key points: The taxpayer of personal income tax is any natural person who is employed, a merchant, or self-employed. A resident is taxed on income from….Read More
Key points: A gross salary of 50,000 lek per month is not subject to income tax, because the annual basic deduction covers the entire amount. Above that….Read More
Key points: Decision No. 113, dated March 1, 2023, set the minimum wage at 40,000 lekë per month. This decision has been replaced by Government Decree No. 776, dated December 19, 2025. Wage….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
