Key points
- In January 2024, the Tax Authority asked taxpayers with revenues up to 1,400,000 lekë to specify their economic code, due to the change that taxed liberal professions at 15.1%.
- That change was overturned by the Constitutional Court six months later and is no longer in effect.
- Maintaining the correct economic code at the QKB remains good practice regardless of this specific case.
Updated October 18, 2026. Published January 10, 2024. The original notice concerned changes to the liberal professions, which has been repealed since June 2024.
On January 10, 2024, the Tax Administration asked taxpayers with a turnover of up to 14,000,000 lekë to check whether their economic activity was included in the list of liberal professions and, if so, to correct the economic code at the QKB, because that change would subject them to a 15% tax rate as of January 1, 2024.
Read also: Tax on liberal professions from 2024, history of the repealed amendment and the Zero tax until 2029: who benefits and how it works.
Source: General Directorate of Taxes.
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