Tag

drinking at the source
Withholding tax on rent – practical guidance for Albanian businesses
12
May

Withholding Tax on Rent: A Practical Guide for Businesses in Albania

Key points: When a business pays rent to an individual, it withholds 15% of the gross rent as source tax and remits it each month. When the landlord is….
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16
May

Tax on dividends. The 8% rate and how profit is distributed.

Tax on dividends. Key points: the tax on dividends is 8% and is borne by the company at the time of distribution, not the partner. The profit is allocated by assembly resolution, ….
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07
March

The withholding tax declaration is now pre-filled.

Key points: From January 2025, the withholding tax return will arrive pre-filled in e-Filing. The deadline remains the same: confirmation and payment by the due date….
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09
February

Withholding Agent, Obligations and Step-by-Step Filing of the Return (Updated August 2026)

Key points: The withholding agent is anyone who makes payments subject to withholding, and is liable for the amount even if they do not withhold it. Rates….
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26
July

Deklarimi i vendndodhjes së aktivitetit në e-Filing. Pronësia ose kontrata e qirasë

Pikat kryesore Deklarimi i vendndodhjes së aktivitetit në e-Filing bëhet nga çdo NIPT, për adresën kryesore dhe për çdo adresë sekondare. Ngarkohet dokumenti i pronësisë...
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24
March

Withholding tax deadlines: the 20th, dividends, and July 31.

Key points: The withholding tax deadlines begin on the 20th of the month following the payment or withholding. The declared dividend but unpaid….
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