The following information is valid and applicable until December 31, 2023, following the entry into force of the new Law No. 29/2023 On Income Tax. Please browse our website for more details and updated information at: https://alprofitconsult.al/tatime/
Personal income tax is applied to the income of individuals.
Taxable income is equal to the difference between total gross income, allowable deductions, and 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.
Source: General Directorate of Taxes.