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

Introduction: Taxable Income The following income is considered taxable income of a personal income tax taxpayer: a) of….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

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 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