- In June 2024, The tax authorities provisionally recalculated the 2024 income tax installments for approximately 7,000 taxpayers, natural persons with income up to 10,000,000 lek, by recognizing the 30% minimum expenditure under Article 14 of Law No. 29/2023.
- This recalculation was only preliminary, directly tied to the then-amendment of the tax on liberal professions, which was overturned shortly thereafter by the Constitutional Court.
- The income tax installments for 2024 have long been finalized with the corresponding annual return; the June 2024 recalculation no longer has any practical effect today.
On June 1, 2024, the General Directorate of Taxes announced that, following its analyses, it had provisionally revised the installments of the Profit Tax for 2024 for approximately 7,000 taxpayers out of the roughly 25,000 providing professional services. For this category, the minimum expense was provisionally recognized at 30%, as allowed by the new Income Tax law.
Read also: Reimbursement of installments for self-employed individuals and entities with revenues up to 14 million lekë. and the Tax on liberal professions from 2024, history of the repealed amendment.
The then notification clarified that the revised installments covered three categories of taxpayers: those with two concurrent tax obligations (TTHF and income tax), those with installments generated for January–March 2024, and natural persons with turnover up to 10,000,000 lek involved in the preliminary recognition of the 30% expense. The Administration emphasized that these were prepayments and that the final calculation would be made with the 2024 annual return, which has long since been filed and closed.
Source: General Directorate of Taxes.
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