Tag

Sole Proprietor
A sole proprietor who controls the first-year tax deadlines as a natural person.
05
September

Business as a sole proprietor. What do you pay and what do you report in the first year?

Key points: A business as a natural person is registered free of charge on e-Albania, and the NIPT is issued within 24 hours. The profit tax is 0.3% until 31….
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Business tax audit at yearend 2026
30
June

H1 2026 Close. What should your business check now

Today marks the end of the first half of 2026. For a business, this is one of the few opportunities when there's still time to intervene before the close...
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Albanian freelancer working from home for foreign clients
07
March

Why Freelancers Should Register as Sole Proprietors (NIPT): Tax Implications, Risks, and the 2029 Deadline

Imagine Ergin, a 32-year-old software developer from Tirana. He works daily for two companies from Germany and Denmark, issues invoices, receives payments, everything is in order,...
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13
September

How to Start a Business in Albania 2026: A Practical Guide for the New Entrepreneur

Starting a business in Albania today requires only a computer, an e-Albania account, and a few hours of time. Since 2020, the entire process….
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20
June

How to Start a Business in Albania: Steps, Legal Forms, and Mistakes to Avoid

Starting a business in Albania requires several foundational steps and careful legal choices. This guide covers every step, from initial registration to...
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22
July

Should I register as a sole proprietor or as a company?

It is one of the questions that legitimately arises most often. Every new business that is created can, in principle, choose to...
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01
June

The advance installment for a category of taxpayers is being reviewed, with a minimum expenditure of 30% initially included.

The General Directorate of Taxation has published the following announcement on its official website regarding the revision of profit tax installments for the category of...
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23
April

General income tax scheme: natural person

Read more at https://alprofitconsult.al/tatimi-mbi-te-ardhurat-personale-baza-tatimore-e-te-ardhurave-personale-dhe-dispozita-te-llogaritjes-se-llogaritjes-se-tatimit-ndryshimet-ligjore-pas-janar-2024/ for the determination of income tax for sole proprietorships and here https://alprofitconsult.al/ndryshime-ligjore-tatimi-i-profesioneve-te-lira-nga-janari-2024/ for the determination of freelance professions...
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25
September

General Instruction No. 26, dated September 8, 2023: On Income Tax.

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
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16
November

Guideline revealed: Examples of how progressive tax will be applied to self-employed individuals and independent professionals

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,...
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