Short answer
The profit tax is 0.1% until December 31, 2029 for traders, self-employed individuals, and companies with gross income up to 14,000,000 lekë per year, pursuant to Article 69, paragraph 1, letter dh, of Law No. 29/2023. Above this threshold, companies pay 15% on profit, pursuant to Article 41.
Verified on from Andi Haxhillari, Certified Accountant. Compared with Articles 24, 41, 61 and 69 of Law No. 29/2023, the text updated through Law No. 81/2025.
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%. The 2027 fiscal package leaves this rate at 151 TP3T unchanged, as the increase to 171 TP3T was withdrawn on October 28..
How much an individual pays, how much a company pays, how the 23% bracket works, and who is exempt from tax.
Read →0% regime for turnover up to 14,000,000 lek, liberal professions following the Constitutional Court's decision, and the obligations that remain.
Read →From book gains to taxable profit, long-term contracts and the arm's-length principle for related parties.
Read →What is recognized and what is not, the limits of representation and sponsorship, depreciation rates, and bad debt.
Read →Five-year possession, order of use, and when the right is lost upon a change of ownership.
Read →Quarterly and monthly installments: how they are calculated and how a review is requested when profits decline.
Read →When the market principle is applied, the five recognized methods, the dossier within 45 days, and the annual notification.
Read →AlProfit Consult tracks prepayments, filings, and profit tax planning as part of the monthly subscription.
