Income and the calculation of corporate income tax payable. Except as otherwise provided by this law, all activities of...Read More

Participation Exemption In determining the taxable income of a resident entity, dividends received are exempt from taxable income if:….Read More

The taxpayer for corporate income tax Every entity is subject to corporate income tax, which primarily includes: a) partnerships; b) companies….Read More

The General Directorate of Taxes informs all taxpayers who carry out software production/development activities that the Council of Ministers approved decision no. 730, dated...Read More

The General Directorate of Taxation reminds all taxpayers that the deadline for submitting and paying income tax returns and financial statements...Read More

The review of the draft law “On Income Tax,” scheduled to take effect on January 1, 2023, has been postponed. Eduart Shalsi, the chairman of the Economy Committee...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the draft laws of the 2023 Fiscal Package to the parliamentary committee on Economy and Finance, which accompany...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the new draft law “On Income Tax” to the parliamentary commission for Economy and Finance. The presentation on...Read More

Part 1 General Provisions Article 1 Scope of Application of the Law This law sets forth the rules regarding: a. Income tax on...Read More

Scope of application Profit tax is subject to: Legal entities and partnerships with income over 8,000,000 lekë per year Legal entities, as well as...Read More