Scope of application
Profit limitations are subject to:
- Personat juridikë dhe ortakëritë me të ardhura mbi 8 000 000 lekë në vit
- Legal entities, as well as other partnerships of persons established or organized under a foreign law and operating within the territory of the Republic of Albania;
- Çdo person tjetër, pavarësisht nga statusi ose forma ligjore e regjistrimit apo e njohjes së tij, , me përjashtim të rastit kur ky person është subjekt i tatimit të thjeshtuar mbi fitimin për biznesin e vogël.
Caution: Every person, regardless of their status or legal form of registration or recognition, when they become or are subject to profit tax, has the right to request de-registration at any time, but not to become a subject subject to the simplified tax on small business profits.
The obligation to pay profit tax
Tatimpaguesit rezidentë i nënshtrohen tatimit mbi fitimet e realizuara nga të gjitha burimet brenda dhe jashtë territorit të Republikës së Shqipërisë. Tatimpaguesit jorezidentë i nënshtrohen tatimit mbi fitimet e realizuara nga të gjitha të ardhurat, me burim në Republikën e Shqipërisë
Përjashtohen nga tatimi mbi fitimin: Organet e qeverisjes qëndrore dhe vendore, Banka e Shqipërisë, shoqata humanitare, organizata ndërkombëtare, kur parashikohet nga marrëveshje të veçanta, sipërmarrje të parashikuara në marrëveshjet ndërkombëtare të ratifikuara nga Kuvendi, fondacionet ose institucionet financiare jo bankare të krijuara ose të transferuara me Vendim të Këshillit të Ministrave, shtëpitë filmike të prodhimit kinematografik, të subvencionuara nga Qendra Kombëtare e Kinematografisë, Fondi i pensionit vullnetar i administruar.
Caution: All the subjects mentioned above are obliged to submit the tax declaration and annual balance sheet to the tax authorities within the same deadlines as the subjects subject to profit tax.
Strukturat akomoduese “Hotel/Resort me katër dhe pesë yje, status special”, sipas përcaktimit në legjislacionin e fushës së turizmit dhe që janë mbajtës të një marke tregtare të regjistruar dhe njohur ndërkombëtarisht “brand name”, Përjashtohen nga tatimi mbi fitimin, për një periudhë 10-vjeçare për ato struktura, të cilat përfitojnë statusin special deri në dhjetor 2024. Efektet e përjashtimit fillojnë në momentin e fillimit të veprimtarisë ekonomike të strukturës akomoduese, por jo më vonë se 3 vjet nga marrja e statusit special.
Taxable income
Fitimi i tatueshëm rezulton si diferencë e të ardhurave gjithsej të realizuara gjatë periudhës tatimore (viti kalendarik), me shpenzimet e njohura.
Fitimi i tatueshëm për periudhën tatimore përcaktohet në bazë të bilancit dhe të anekseve të tij, që duhet të jenë hartuar në përputhje me ligjin Për Kontabilitetin dhe Pasqyrat Financiare.
Revenue
Gross income means all types of income earned during the tax period and includes, but is not limited to, income earned from the supply of goods and services, income from participations, interest income, and income from the use of movable and immovable property.
Expenditures
Deductible expenses
For expenses to be recognized (deductible), they must meet these conditions:
- to be performed in the direct interest of the enterprise's economic activity;
- to be performed effectively;
- to be reflected through an accounting entry by decreasing net assets;
- to be proven with the relevant legal justification documentation.
Unknown expenses (deductible)
Për efekt të përcaktimit të fitimit të tatueshëm, nuk njihen shpenzimet që ligji i tatimit mbi të ardhurat i ka përcaktuar në një listë shteruese. Për më shumë informacion referojuni Ligjit Nr. 8438 “Për tatimin mbi të ardhurat”, neni 21, të cilin mund ta gjeni më poshtë.
Tax Rates
Shkalla e tatimit mbi fitimin është:
0 % për tatimpaguesit me të ardhura deri në 14 000 000 lekë në vit.
15% për tatimpaguesit me të ardhura mbi 14 000 000 lekë në vit.
Shkalla e tatimit mbi fitimin është 5 % per:
- Për personat juridikë, të cilët ushtrojnë aktivitet për prodhimin/zhvillimin e software-ve
- Për personat juridikë, të cilët zhvillojnë veprimtari ekonomike sipas Ligjit nr. 38/2012, “Për shoqëritë e bashkëpunimit bujqësor”
- Për personat juridikë, të cilët ushtrojnë veprimtari ekonomike në industrinë automotive.
Për subjektet, të cilat zhvillojnë veprimtari pritëse të certifikuar si “agroturizëm”, sipas legjislacionit në fuqi në fushën e turizmit, shkalla e tatimit mbi fitimin është 5 %. Kjo shkallë aplikohet për një periudhë 10-vjeçare për personat juridikë që përfitojnë statusin “subjekt I certifikuar agroturizmi”, deri më 31 dhjetor 2021. Aplikimi i shkallës së reduktuar fillon në vitin tatimor pasardhës, pas përfitimit të statusit “subjekt i certifikuar agroturizmi.
Tax payment
Advance payments on corporate income tax
Profit tax is paid quarterly or monthly in advance during the year, based on monthly installments.
Loans can also be paid on a monthly basis, in the following amounts:
General term
- for the months of January-March, of the subsequent tax period, the amount of profit tax for the tax period of the two previous years divided by 12;
- for the months April – December, of the subsequent tax period, the amount of income tax for the preceding tax period divided by 12.
Special cases
In the event the taxpayer commences activity during the tax period of the second prior year, the prepayments are:
- For the months of January–March of the following tax period, the amount of profit tax for the tax period of the two previous years divided by the number of months during which the taxpayer carried out tax activity.
- For the months of April - December of the following tax period, the profit tax amount for the preceding tax period divided by 12.
In the event that the taxpayer begins their activity during the previous tax period, the advance payments are:
- for the months of January - March, of the subsequent tax period, the amount of estimated profit tax for the prior period, divided by the number of months in the prior period during which business was conducted.
- For the months of April - December of the following tax period, the profit tax amount for the preceding tax period divided by 12.
In the case where a taxpayer begins to carry out an activity in the subsequent tax period, the prepayments are:
- the estimated profit tax for the following period, divided by the number of remaining months in the following tax period.
Exception
- Taxpayers who begin their activity in the following period and engage in productive activities will not be subject to advance payment of the profit tax obligation for a 6-month period or for the remaining period until the end of the following year, if this period is even less than 6 months.
Correction of advance installments
In cases where the taxpayer proves at any time during the tax period that the profit tax for the current tax period will be lower than the profit tax of the preceding or second preceding period, the tax authorities shall accept the reduction of advance payments.
If the taxpayer has reduced the advance payments determined by the tax authority, and the annual income tax liability resulting from the balance sheet exceeds the advance payment by more than 10%, they must pay interest on the difference between the actual annual liability and the amount prepaid during the year.
If the tax authorities assess that the income tax for the following tax period will exceed the income tax for the previous tax period by more than 10%, they may adjust the prepayments upwards, in accordance with their assessed income tax.
Declaration and final tax calculation
Upon closing the calendar year, prepare the annual taxable income statement in the form prescribed by the Minister of Finance's instruction, which you can find below.
The Profit Tax Declaration Form is submitted to the tax authorities by March 31st of the following year, along with the accounting balance sheet and its annexes.
These cases may arise:
If the declared and paid tax based on the annual declaration is greater than:
- The sum of the monthly installments of advance payments paid during the year and
- foreign tax paid, (which is credited) the taxpayer pays the difference, by March 31 of the following year.
If the tax declared and paid based on the annual declaration is less than:
- total of monthly advance payments paid during the year; and
- Foreign tax paid (which is credited) The tax administration transfers the overpaid amount to other tax liabilities not paid by the taxpayer.
If the taxpayer has no other outstanding tax liabilities, with their written consent, the remaining amount, if any:
- automatically reimbursed, within 30 calendar days from the date of declaration and payment by the taxpayer;
- is transferred towards the taxpayer's future tax liabilities.
Profit destination
Commercial companies, according to profit tax payment, within a period of 6 months from the closing date of the fiscal year, must approve in the partners' assembly or the company's competent decision-making body:
- the previous year's financial results and
- to allocate profit after tax,
defining
- the sum of the legal reserves
- the portion to be used for investment or capital increase and
- the portion to be distributed as dividend.
Shoqëritë tregtare, duhet të depozitojnë pranë administratës tatimore, jo më vonë se data 31 korrik e vitit kalendarik, vendimin e organit përgjegjës, për miratimin e rezultatit dhe destinimin e fitimit pas tatimit.
This obligation remains even if the result for the fiscal year was a loss or zero.
Caution: Për paraqitjen me vonesë të këtij vendimi zbatohet një gjobë prej 10 000 lekësh.
Legal entities must declare and pay dividend tax payable to the tax administration no later than August 20th of the year the financial results are approved, regardless of whether the dividend has been distributed or not.
Source: General Directorate of Taxes.