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

Key points: A freelancer working for foreign clients benefits from a 0% tax on profit until December 31, 2029, only if they are registered as….
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How to Start a Business in Albania 2026: Registration and NIPT
13
September

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

Key points: How to start a business in Albania: individuals and limited liability companies register online on e-Albania, and the NIPT is issued within 24 hours.
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20
June

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

Key points: How much does it cost to open a business in Albania in terms of state fees? Almost nothing. Registration with the QKB is free for both individuals and companies.
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Sole proprietor or LLC: choosing the business structure
22
July

Sole proprietor or LLC: which business structure should you choose?

Key points: A sole proprietorship or LLC is chosen based on three things: how many partners you have, how much financial risk the business carries, and how you'll withdraw your profit. With income….
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Review of the preliminary installment and minimum spending 30%
01
June

2024 Preliminary Installment Review, Spending History 30%

Key points: In June 2024, the Tax Authority provisionally recalculated the 2024 income tax installments for approximately 7,000 taxpayers, individuals with income up to….
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Personal income tax for individuals, calculator and notepad on the table
23
April

Tax on personal income. 0%, 15% and 23%: which falls where.

Key points: Personal income tax has three rates, 0%, 15% and 23%, and each is triggered by a different condition. With gross revenue….
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Two professionals review a report with graphics.
25
September

Instruction No. 26/2023. In-kind benefits, reimbursements, and recognized expenses.

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,...
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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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