Instruction no. 9, dated 12.3.2026 (income tax changes, March 2026) modifies several points of General Instruction no. 26/2023, which regulates...Read More

Update, October 30, 2026 The figures below apply until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette No. 233, the limit….Read More

Key points: Reclassification of the self-employed occurs when 80% of annual revenue comes from a single client, or 90% from fewer than….Read More

Key points: Instruction No. 26, dated September 8, 2023, explains how Law No. 29/2023 is applied in practice. It has been amended most recently by Instruction No. 9,...Read More

Key points: Decision No. 604, dated September 14, 2022, set the minimum wage at 34,000 lekë per month. The decision was replaced by Government Decree No. 113/2023 and then by….Read More

The Ministry of Finance is preparing a new income tax law, a significant part of which is related to the tax on...Read More