23.1 Procedure for requesting deductions from the tax base
Taxpayers must submit supporting documents to request deductions from the tax base, including the family status certificate and proof of payment documents for education.
Calculation and Credit of Tax Payable
24.1 Calculation of tax payable
Personal income tax is calculated based on taxable income and the tax rates established for each category of income.
25. Foreign tax credit
Taxpayers who have paid tax in other countries may credit the tax paid outside Albania up to the amount of tax that would be applied in Albania.
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