Llojet e tatimeve për biznesin #2

Tax is a mandatory and non-refundable payment to the State Budget or to the budget of local government bodies, established by law and which is not made in exchange for specific goods and services.

A fee (tax) is a mandatory and non-refundable payment to the State Budget or to the budget of local government bodies, established by law and paid by any person who exercises a public right or benefits from a public service within the territory of the Republic of Albania.

1. Taxes and fees are either national or local.

National taxes and fees include:

• Value Added Tax (VAT)
• income tax;
• Tax on games of chance, casinos, and hippodromes;
• National taxes and fees;
• Other taxes, which are defined as such by special law.

2. Local taxes and fees are defined in the law on the local tax system.
3. Social and health insurance contributions are defined in the law on social and health insurance.

Source: General Directorate of Taxes.