Update, October 30, 2026 The figure of 10,000,000 lekë mentioned below is valid until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette….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
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
Tax on dividends. Key points: the tax on dividends is 8% and is borne by the company at the time of distribution, not the partner. The profit is allocated by assembly resolution, ….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: Expenses are recognized only when they are actually incurred for profit-making purposes, are in the business's interest, and are documented. Non-deductible expenses….Read More
Key points: Which transactions are considered business reorganizations and when do they benefit from tax neutrality. When a merger or split brings you unexpected tax liability, because….Read More
Key points: Corporate income tax is paid by every entity, including partnerships, limited liability companies, and corporations. Nonresident entities are taxed….Read More
Key points: Any change to the company's data is recorded at the QKB, and the application is submitted online via e-Albania. The QKB's decision is transmitted with an electronic seal….Read More