Key points: The annual income statement is filed by March 31 of the following year for the income of the year just ended. The obligation arises in….Read More

Key points: Contributions and payroll taxes for 2026 are calculated on gross pay. The employee pays 11.21%, namely 9.5% for social security and 1.7% for health insurance. The employer pays….Read More

Key points: As of January 2024, the small business submits the payroll list every month, no longer every quarter. The same deadline, the 20th of the following month, applies.Read More

Key points: A gross salary of 50,000 lek per month is not subject to income tax, because the annual basic deduction covers the entire amount. Above that….Read More

Key points: Law No. 113/2021 amended the personal income tax table on employment income, effective April 1, 2022. The amendment was made to the law...Read More

Note on the legal basis, September 2026. This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force.Read More