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

SECTION B – EXTRACTIVE INDUSTRIES Mining and quarrying include the extraction of minerals that occur in a natural state as solid (coal and minerals), liquid...Read More

SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...Read More

DECISION No. 753, dated 20.12.2023 ON THE IMPLEMENTING PROVISIONS OF LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to Article 100 of...Read More

REGULATORY ACT NO. 7, dated 14.12.2023 FOR SOME ADDITIONS AND AMENDMENTS TO LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to...Read More

Applicable Rules on Business Reorganizations Business reorganizations include mergers, divisions, partial divisions, stock exchanges, and transfers of business branches....Read More

Taxable income Taxable income includes any income realized by a person, subject to this chapter, during the taxable year, less expenses...Read More

INSTRUCTION No. 29, dated 16.11.2023 ON TRANSFER PRICING AND ADVANCE PRICING AGREEMENTS Pursuant to Article 102, paragraph 4, of the Constitution of...Read More

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