Key points: The refund of the prepayments for 2024 is due to taxpayers of professional services, following the Constitutional Court's decision. The application is made via e-Filing….Read More

Read more at https://alprofitconsult.al/tatimi-mbi-te-ardhurat-e-korporates-dispozitat-e-llogaritjes-se-tatimit-mbi-te-ardhurat-e-korporates-ndryshimet-ligjore-pas-janar-2024/ for the determination of corporate income tax for individuals and here https://alprofitconsult.al/ndryshime-ligjore-tatimi-i-profesioneve-te-lira-nga-janari-2024/ for the determination of liberal professions.Read More

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...Read More

Dear Taxpayers, Through this notice, we are addressing all of you whose turnover is up to 14 million Lek. As of January 1st of the year...Read More

(Partially amended by the Constitutional Court) On 22.12.2023, the final Decision of the Council of Ministers was approved https://alprofitconsult.al/vendim-nr-753-date-20-12-2023-per-dispozitat-zbatuese-te-ligjit-nr-29-2023-per-tatimin-mbi-te-ardhurat-i-ndryshuar-regjimi-i-vecante-ndertimi-dhe-profesionet-e-lira/ for the category of businesses considered free professions. This category will start...Read More

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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More