Personal income tax is applied to the income of individuals.
Taxable income is equal to the difference between the total of: gross income, deductible expenses, employment income.
Clarification: Gross income is taxed at a flat rate, while income from employment relationships (including wages and other remuneration) is taxed at progressive rates.
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Free Guide
5 mistakes that are costing you money every year
Practical guide from our daily work with Albanian businesses. Discover what they are and how to avoid them.
Inside the guide you will find:
How to separate personal finances from the business