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Profit Tax

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Profit Tax

The tax on profit depends on the form of the business and on annual turnover. On gross revenue up to 14,000,000 lek, no tax is payable until December 31, 2029. Above that threshold, individuals are taxed at 15% and 23% only on the excess, while companies are taxed at 15%.

✓ Under 14 million lek: 0% until 2029 ✓ Natural person: 15% / 23% ✓ LLC: 15% ✓ Statement: March 31
What do you find here?
Introduction
Rates and thresholds

How much an individual pays, how much a company pays, how the 23% bracket works, and who is exempt from tax.

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The main facility
Who won't pay until 2029

0% regime for turnover up to 14,000,000 lek, liberal professions following the Constitutional Court's decision, and the obligations that remain.

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Calculation
Taxable Base

From book gains to taxable profit, long-term contracts and the arm's-length principle for related parties.

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Discounts
Expenses and depreciation

What is recognized and what is not, the limits of representation and sponsorship, depreciation rates, and bad debt.

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Loss years
Carry-forward losses

Five-year possession, order of use, and when the right is lost upon a change of ownership.

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During the year
Prepayments

Quarterly and monthly installments: how they are calculated and how a review is requested when profits decline.

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The parties involved
Transfer Pricing

When the market principle is applied, the five recognized methods, the dossier within 45 days, and the annual notification.

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As a sole proprietor or an LLC, where do you pay less tax? Compare the rates, dividends, and contributions for both forms, with calculated examples.
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See also
Dividend Self-employed VAT Calendar All taxes

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