How to Avoid Fiscal Uncertainty: A Practical Guide to the Latest Changes in Income Tax

Introduction: Tax Confusion or Clarity?

Imagine Arben, a self-employed accountant (freelance) with a small consulting business. During 2024, he heard conflicting news: some said he had to start paying income tax as of January 2024, others insisted that small businesses were still exempt. Like many entrepreneurs and individuals, Arben felt uncertain and confused.

At the end of the year, after much legal discussion, the good news came out: Nothing has changed for the worse for small businesses and freelancers – at least until the end of 2029. In this blog, we will elaborate exactly on what is happening:

• What is the truth about the 0%tax for freelancers and small businesses.
• What do Directive No. 24, dated November 6, 2025, and Government Decree No. 753, dated December 20, 2023, contain, and how do they affect you?.
• How do these changes affect the calculation and declaration of your taxes, especially as the fiscal year closes?.
• A before-and-after comparison table for different scenarios (employed, self-employed, dual-job, renting, etc.) to help you understand the practical effects.
• A Look Towards the Future: Expected Changes for 2026 and How to Prepare.

Let's shed light on any uncertainties and ensure you enter the new year with clarity and confidence regarding your tax obligations.

Regime 0% Tax for Freelancers and Small Businesses – What Is It and How Long Does It Last?

The Albanian government had long promised relief for small businesses. According to the current legal framework, individual merchants, the self-employed, and entities with gross annual income up to 14 million ALL continue to be exempt from income tax (0% rate%) until December 31, 2029. This means, for example, a small artisan or consultant with turnover below this threshold does not pay profit tax on their own income until the end of 2029. This 0% tax regime%was intended to create breathing room for small businesses and encourage formalization.

The issue of “free professions”

This is where the confusion arose. The new Law no. 29/2023 on income tax (approved in 2023) actually made a distinction: it stipulated that for those who provide professional services (i.e., independent professionals such as lawyers, doctors, accountants, IT professionals, etc.), the 0% rate% would not apply, even if they had income < 14 million lek. In other words, these professionals would have to pay profit tax just like large businesses, starting from 2023. This was also determined by Decision of the Council of Ministers No. 753, dated 20.12.2023 – a secondary legislation that specifically listed which service activities were considered “liberal professions” and included them in the new tax scheme. This list included almost all services – from IT and financial consulting to healthcare and private education – excluding only sectors such as trade, manufacturing, construction, transport, and tourism.

Read also Legal Changes (Tax on Free Professions): From January 2024. (no longer in force)

But here's where the story changes: This legal change was met with much opposition and was taken to the Constitutional Court. In June 2024, the Constitutional Court partially repealed this part of the law, deeming the immediate taxation of freelancers at higher rates than small businesses unfair. As a result, the original promise was reinstated: Freelancers will also be treated as small businesses until 2029, meaning they will not pay profit tax until then if their annual turnover is below 14 million lek. Any previous different interpretation or treatment was temporary or inaccurate, and has now been corrected by the current legal framework.

Në përmbledhje, për ju që jeni profesionist i pavarur apo keni një biznes të vogël: regjimi 0% tatim mbetet në fuqi deri më 31 dhjetor 2029. Kjo konfirmohet si në ligj ashtu edhe në vendimet dhe udhëzimet përkatëse. Nëse dikush ju ka thënë që “duhet të fillosh të paguash tatim që tani”, dijeni se kjo nuk është e vërtetë sipas ligjit aktual. Gëzoni edhe disa vite lehtësim fiskal, por kini parasysh se pas 2029-ës pritet që edhe biznesi i vogël të fillojë të kontribuojë me një normë të caktuar tatimi. Ne do t’i kthehemi kësaj pak më vonë kur të flasim për pritshmëritë në 2026 dhe më tej.

Instruction No. 24 (06.11.2025) and Government Decree No. 753 (20.12.2023): What Do They Say and Why Are They Important?

How was this whole impasse resolved? This is where the secondary legislation comes into play – specifically VKM No. 753, dated 12/20/2023, and Instruction Nr. 24, November 6, 2025.

Government Decree No. 753, dated December 20, 2023

This government decision included the implementing provisions of the new “Law on Income Tax.” It detailed the “analytical list of activities” considered liberal professions/professional services, based on the codes of the Nomenclature of Economic Activities (NVE). In simple terms, Decree No. 753 clarified the categories: who would be considered a general small business and who would be considered a liberal profession for tax purposes. For example, a lawyer or doctor would fall under “freelance profession,” while an artisan or grocery store would fall under “general small business.” Why does it matter? Because, under the original version of the law, those on the list of liberal professions would have been taxed immediately at a rate of 15% on net profit, instead of benefiting from 0% until 2029. Decision No. 753 put this into effect – even stipulating that these professionals' advance tax payments be made as early as October and December 2023. This was "the state versus Arbeni" in our history: a sudden change of the rules of the game for thousands of independent professionals.

Instruction No. 24, dated 6.11.2025

Following the Constitutional Court's decision and as 2025 approached, the Ministry of Finance issued a new directive to clarify the practical application of the income tax law, reflecting the changes and reliefs. This directive (published in the Official Gazette and also made public by the Institute of Certified Accountants) brings two main pieces of news for professionals and the self-employed:

Formalizing employment relationships for “almost-employed” professionals” 

Nëse jeni i vetëpunësuar që merrni 80% të të ardhurave nga një klient të vetëm, ose mbi 90% të të ardhurave nga dy a tre klientë, administrata tatimore do t’ju trajtojë “sikur të ishit të punësuar” nga ai klient kryesor. Kjo nis zbatimin nga 1 janari 2025. Ç’do të thotë konkretisht? Do të thotë që tatimi mbi të ardhurat tuaja do të llogaritet sipas rregullave të pagës (të punësimit), jo si tatim fitimi i një biznesi. Ky është një mekanizëm për të kufizuar abuzimin me “vetëpunësimin fiktiv” – pra rastet kur një person punon në fakt vetëm për një kompani, por hap NIPT si i vetëpunësuar për t’iu shmangur tatimeve dhe kontributeve.

Example: Erion is a freelance programmer, but in reality he has only one main contract from which he earns 90% of his income – with a software company. So far, he has enjoyed small business status with 0% tax. From 2025, for tax purposes, Erion will be treated the same as if he were a salaried employee of that company. His tax will be calculated annually, at progressive rates of 13% and 23%, after deducting allowable expenses, just like employment income. He will declare his income once a year and pay the tax at the end—not every month like wages, but with the annual return by March of the following year. This ensures that even “self-employed with a single client” pay fair taxes and that social contributions are properly linked. In fact, the government expects many people in this situation to switch to regular employment relationships (or at least to declare a minimum monthly salary for themselves if they operate through a company). This is ultimately for their own good: they will have insurance, a pension, annual leave, etc., in addition to the state collecting its taxes.

Explanation of the progressive tax scheme for small business income (post-2029)

The November 2025 directive gives us a “taste” of what taxation will look like for small businesses after the exemption period ends. Although these small businesses/professions have no obligations until 2029, the new law provides that after this date, their tax will be levied at a progressive rate of 15%%and 23%% of net profit. How does this work?

This is similar to the current corporate tax (where a 15% tax is applied to any profit above a certain threshold). The difference is that for individuals there will be a progressive rate: for example, if a self-employed person declares a net profit of 20 million lek in a year, the tax is calculated as 14 million × 15% + 6 million × 23% = 3.48 million lek. Also, individuals will enjoy certain tax-base deductions that businesses did not previously have: e.g. 30% of the profit can be preliminarily excluded as a presumed expense (for those with turnover up to 10 million lek, as an option under the special regime); likewise, family allowances are provided for those with lower incomes. Specifically, if total annual income is below 600,000 lekë, we deduct that amount (so that no tax is paid at all); if they are over 600,000 and up to 720,000, we deduct 420,000 lek; over 720,000 lek, we deduct a fixed amount of 360,000 lek. Additionally, for each child under 18 years of age in the household, a tax credit of 48,000 lekë per year is added. These tax reductions ensure that even when the small business tax payment begins, the effective burden is light. The Ministry of Finance itself has calculated that for most small businesses, the new tax will be only about 2–4% of turnover (since their profit margins are usually not much above 15–20%). – this compared to ~0% currently, but almost equal to the burden on a large company that pays 15% of profit tax (where 15% of profit often amounts to 2-5% of its turnover). In other words, the privilege of not paying at all is being removed, but no heavy tax is being imposed.

Read also Expected Tax Legal Changes for 2026

In general, Instruction 24/2025 came to end the ambiguities: It confirmed that until 2024, small businesses continued with the old rules (no profit tax, simplified local declarations), and only from 2025 will declarations begin according to the new scheme. It also offered practical examples of how taxes will be calculated when the time comes – so that professionals and small businesses are not caught by surprise. If Decision of the Council of Ministers 753/2023 was the bad news for “Arben”, Instruction 24/2025 was the guide that clarifies how Arben should act from now on, also giving the good news that the “bill” will not come until 2029 (except for those who are actually functioning as employees with 1 client).

At this point, our Arbeni is more relaxed: he now knows that he has no tax obligations until 2029 as an independent professional with revenue under 14 million. However, he also understands that he needs to maintain proper financial documentation, because starting in 2025 he must file the Annual Personal Income Tax Return (in his case, completing the business income section). He will choose whether the special regime (where the tax authorities accept a 30% apriori deduction on turnover, without requiring proof of each invoice) or the standard regime (where he must declare every deductible expense with an invoice) is more advantageous. And, if Arbeni works mainly with one large client, he will make sure to diversify his work a bit – or at least discuss with his accountant how to declare his status (a new document in which he declares, for tax purposes, whether he is economically dependent on a single client or not).

How Do These Changes Affect Your Pocket? (Tax Calculation and Declaration)

Now, let's talk about you. How will you specifically feel this regime and the new guidelines? What does it mean in practice when you do your books and file your taxes, especially now at the end of the year?

If you are only employed (salaried employee)

For salaried employees, the changes are minimal and positive. As of January 1, 2023, the monthly salary up to 50,000 lekë is exempt from tax. This is an increase from the previous threshold of 30,000 lekë. For salaries above 50,000 but up to 60,000 lek, the first 35,000 lek are still tax-exempt – so, for example, on a 55,000-lek salary only 20,000 lek would be taxed at 13%. For salaries above 60,000 lekë per month, the fixed deduction is 30,000 lekë (as before). The 23% tax rate only begins to apply to the portion of the salary that exceeds 200,000 lekë per month (this may be indexed in the future for inflation, but for now this threshold remains). So, if you have an average or somewhat high salary, you'll notice a slight tax reduction compared to the years before 2023. Meanwhile, the process of taxing your salary itself does not change: tax continues to be withheld automatically from your paycheck each month by your employer, and you are not required to file a tax return (except in cases where you also have other additional income, see below).

Read also 2024 Annual Personal Income Tax Return: Obligation, Deadlines, and New Rules.

If you have more than one source of income (e.g., two salaries, or salary + rent/investments)

Here the changes are more noticeable. Previously, the Albanian tax system treated each source of income separately: wages were taxed via the company's payroll; rents were taxed at 15% separately; dividend income at 8% separately, etc. This often created unequal situations. For example, someone with two jobs paying 30,000 lekë each could avoid taxes entirely (because each employer applied the non-taxable threshold to the first 30,000 lekë). – whereas a person with a single job earning 60,000 lekë paid tax on the additional 30,000 lekë. The new law and guidelines aim to correct these distortions by requiring an annual personal declaration from individuals with multiple sources of income. This means that, at the end of the year, you must do the final calculations: gather all your income (wages from all employers, honoraria, rent, dividends, small business profits, etc.), apply the allowable deductions (e.g., the non-refundable amounts mentioned above, business expenses if you have any, social security contributions you have paid yourself, etc.), and then calculate the tax on each category of income.

Don't be afraid: the tax administration is working to make this process as online and automatic as possible. For example, from 2025 onwards, a consolidated personal income tax return is expected where most of the data will be pre-filled (e.g., your monthly salaries are reported by the companies themselves to the system; banks report bank interest, etc.). You will only have to check and confirm, perhaps adding any income that is not automatically reported or any deductions that the system cannot know (e.g., if you have children under 18 – these must be declared by you to benefit from the deduction).

The result for you: If you have two jobs at the same time, it may be that during the year you had less tax withheld than you should have (because each employer left a portion of your pay untaxed). In the annual declaration, a difference will appear that needs to be paid (e.g. Arbeni, with two jobs of 50,000 lekë each, may find after filing his annual return that he owes about 13% tax on roughly 50,000 lekë – because only the first 50,000 lekë total is tax-free, not twice). On the other hand, if you've been overcharged, you'll have tax to be refunded. The new system aims to ensure that no one pays more or less than their fair share. This formalization of personal tax reporting may seem like a hassle at first, but in the long run it protects both you (from fines for non-payment of taxes) and the state (from lost revenue).

If you are self-employed (small business, freelancer)

We have two scenarios for you:

If you are below the threshold of 14 million ALL and are NOT in those “80%% from 1 client” cases”

Congratulations, until 2029 you're still in a tax-free paradise! 

This does not mean that you have no administrative obligations at all: You must continue to keep accounting records (especially if you're VAT-registered or have employees), and submit any periodic returns as required (e.g., monthly social security statements for yourself as a self-employed individual, VAT returns if you're subject to VAT, etc.). But you will not pay corporate tax, nor will you file a central-level annual tax return for years up to 2024. Caution: From 2025 onward, even small businesses will begin filing annual returns at the central level (with the Tax Authority) using the new “Declaration and Payment of Personal Business Income” form. This declaration for 2025 is filed in March 2026. Even though the tax due will be zero (as long as you're below the threshold and not a taxed self-employed professional), you still have to file it—it's more a matter of formalism and statistics. The tax authorities want to know how much profit you made, even though you're not taxed on it. Therefore, get ready to work with your accountant next year to fill out this form. It's the same logic as an individual's personal tax return: you'll report how much income you had from the business and how many expenses (or you'll accept those 30% presumed expenses). In the end, since your tax rate is 0%, the result will be zero – but you must file electronically. Don't worry, this process is expected to be simple, and the tax administration will provide guidance and assistance during 2025–2026, since it's the first time it's being implemented for many.

If you are in the “freelance with a focus on few clients” category”

The rule of Directive 24/2025 discussed above (80%/90%) surprises you. Practically, during 2025 you will pay tax on your income for the first time (if you haven't paid before). But don't be scared by the percentages 15%and 23% – in reality, due to deductions, your effective tax will be much lower. And most importantly: you won't pay it until March 2026. This gives you time during 2025 to prepare: set aside a portion of your income for year-end taxes and settle your accounts. It is advisable to consult a tax expert (if you don't have one, AlProfit Consult is here to help you. Click here dhe caktoni një këshillim falas) që të përcaktoni që tani se sa mund t’ju dalë detyrimi tatimor dhe si mund ta minimizoni brenda kuadrit ligjor – p.sh. duke siguruar që të dokumentoni çdo shpenzim të zbritshëm që bëni në aktivitetin tuaj, apo duke strukturuar kontratat me klientët (ndoshta të rrisni numrin e klientëve për të dalë nga kriteri 80/90%, nëse është e mundur).

If you have rental income or investment income

There are no changes to tax rates here, but there is a change in reporting. Rental income from real estate continues to be taxed at 15% (just like bank interest at 15%, capital gains at 15%, dividends at 8%). The novelty is that they must be reported annually on the personal tax return, to be consolidated with other income. Fortunately, the new withholding tax form (introduced in 2025) will simplify year-round administration: For example, if you receive monthly rent, you or the tenant will continue to pay the 15% tax each month (as an advance payment), but at the end of the year you will report the total in your return and what you have paid during the year. If you've paid more than you should, you can request a refund or carry it over as a credit for the next year; if you've paid less, you'll pay the difference. Important: Every lease agreement must be declared to the tax authorities (via the selfcare portal). Avoiding informality in rentals is a particular focus of the authorities, so make sure you're up to date with your monthly filings so that your annual return doesn't bring any unpleasant surprises.

At the end of this section, the main news is this: The overwhelming majority of small entrepreneurs and individuals will not have tax increases currently. The changes aim more at formalization and planning for the future. The government is dividing income tax more fairly: everyone will declare, and each will pay according to their ability. For small businesses, the tax bill is being postponed for a few more years. For individuals with many sources of income, the bills are being consolidated so that each pays what they owe, no more and no less.

Arben, after all this clarification, feels calm and informed. He knows that he is not being “attacked” by anyone regarding taxes for the time being, and on the other hand, he is ready to declare everything necessary when the time comes. Knowledge brings confidence – and we want you, like Arben, to feel confident in adhering to the rules without fear.

Comparative Table of Effects: Before vs. After Changes

As a visual summary, we are presenting a short comparative table for some typical scenarios, to help you understand “what was” versus “what's coming.” (The figures are annual and simplified for illustration; they do not take into account social contributions, VAT, or other elements.)

Scenario	Regime before 2023/2024 (based on the old law)	The current and future regime (after VKM 753 & Instruction 24)
I am employed with a salary of 50,000 Lekë/month	Annual tax: 0 Lek. (0% up to 30 thousand lek, 13% the part above) – Annual declaration? No, just tax withheld at source.	Annual tax: 0 Lek. (0% up to 50,000 Lek per month, no taxable portion). – Annual declaration? No (a source of income).
I am employed with a salary of 100,000 Lekë/month	Annual tax: ~109,200 Lek. Old calculation: (100k-30k)=70k ×13% =9,100 lek per month → ×12 – A statement? No.	Annual tax: ~78,000 Lek. New calculation: (100k-50k)=50k ×13% =6,500 lek per month → ×12. – Declaration? No (1 salary).
Employee with 2 jobs, 30k + 40k	Annual tax: 0 Lek. No tax was withheld on any salary below the taxable threshold (30k) – nothing was declared. (Anomaly)	New annual tax: ~16,900 Lek. ((70k total – 50k discount)=20k ×13%). – Declaration? Yes – a personal declaration is required because there are two sources. Tax is paid with the annual return (it was unpaid during the year).
Self-employed (not a freelancer), turnover 8 million lek, profit 4 million	Annual tax: 0 Lek. Small business, turnover < 8/14 million (depending on the year), exempt from income tax. Declaration? Only a simplified local declaration (simplified tax or nothing).	Now (until 2029): Tax 0 Lek (exemption until 2029) After 2029: ~600,000 Lek. (Example: 4 million net profit → 15% tax). – Declaration? YES – starting in 2025, a yearly declaration will be submitted (even though the tax is 0 currently).
Freelance profession: $10 million in revenue, $5 million in profit.	Annual tax: 0 Lek. If treated as a small business (<14 million), zero tax. (Note: The new law initially wanted a 15%% tax on this profit = 750k Lekë, but it was annulled by the Constitutional Court).	Taxes (until 2029): 0 LEK (thanks to the extended exemption also for freelance professionals). If 80%+ from 1 client? – Then the tax will be calculated as salary: e.g. ~13% profit deducted → around 650k Lek, but paid in 2026. – Declaration? YES – mandatory annual declaration.
Annual rental income: 600,000 Lek	Tatimi vjetor: 90,000 Lekë. Norma 15% flat. Declaration? Only a periodic withholding tax declaration (monthly/quarterly) from the landlord/tenant, no personal declaration.	Annual tax: 90,000 Lekë (still 15%. – Declaration? YES – now it is also reported on the annual personal declaration. (Tax paid during the year is credited).

Skenarët dhe shifrat janë ilustrime tipike. Për paga janë lënë mënjanë efektet e kontributeve; për bizneset e vogla nuk kemi paraqitur tatimin vendor të thjeshtuar që ishte 0% pas 2018-ës. Qëllimi është thjesht të evidentojmë trendet kryesore: uljen e tatimit te pagat e ulëta, mbylljen e portave të shmangies për dy punë, vazhdimin e përjashtimit për të vegjlit, dhe përfshirjen graduale në deklarim të gjithkujt.

As can be seen, no one is suddenly being burdened: in fact, many individuals have benefited from tax reductions (those with low/middle incomes), while those who previously exploited loopholes (two jobs without taxes) will simply be treated the same as others. Small businesses continue to be favored until 2029 (zero tax), then they will pay a rate that is still low compared to large businesses. Freelance professionals will only need to declare and potentially pay something if they are actually in the position of a “disguised employee.”.

In our story, Arbeni, after seeing the sign, realizes that he is in the “Freelance Profession” row: for the moment his tax is zero. Only if he had a dominant client would he have to pay about 131% of his profit – which is still lower than the 151% paid by large companies. He feels relieved because nothing catastrophic is happening, and he has time to plan his finances for the coming years.

What to Expect in 2026? (A Look into the Future)

Tax laws and policies are constantly evolving, and the year 2026 is expected to bring several more innovations. The good news is that no drastic changes are foreseen in the field of personal income tax compared to what we described above. Here's what is known so far, according to the proposed fiscal package for 2026:

Existing regulations will remain the same

Tatimi mbi dividentin vazhdon 8%, interesat bankare 15%, qiratë 15%, fitimet kapitale 15%, etj. Nuk ka propozime për t’i rritur këto – politika fiskale ende synon të jetë atraktive dhe të mos dekurajojë investimet. Gjithashtu, lehtësitë aktuale si tatimi i reduktuar 5% për sektorin e IT (p.sh. për zhvilluesit e software apo kompanitë IT) që është i parashikuar deri në 2029, mbeten në fuqi. Pra, ata pak sektorë që gëzojnë trajtim preferencial (IT, agroturizëm, prodhim bujqësor etj.) do të vazhdojnë t’i gëzojnë ato.

More focus on formalization

2026 will continue on the paths laid out in 2025 – strengthening the division between income from employment and income from business. For example, the full implementation of the “Status Declaration” for the self-employed is expected, where each self-employed person will declare whether or not they depend on any single client. This will give the tax administration a clearer picture and make the application of the 80/20 rule even more objective. The strategic objective is for many individuals who actually work as if they were employed (but hide behind the legal form of “self-employed”) to return to regular employment relationships. This brings social benefits (more contributors to pension schemes, more rights for employees) and economic benefits (unfair competition is eliminated – e.g., two competing companies, one employing salaried staff and the other “self-employed collaborators”, will now be on equal footing).

2026-2027: The “game” begins for small business? 

Although the law provides for a 0.1% tax until 2029, experts are discussing that the state could start requiring small businesses to make modest payments a bit sooner. One idea is to lower the turnover threshold for exemption (e.g., from 14 million to 10 or 8 million lekë) and impose a small profit tax on businesses above the new threshold. This is still not law, but the logic behind it is that most small businesses already have the infrastructure in place (thanks to the upcoming annual filings, cash registers, etc.) and could start contributing little by little without waiting for 2029. However, as of now, any such change is still at the discussion stage, and the official pledge of 0% until 2029 remains in effect. We at AlProfit Consult are closely monitoring this issue and will inform you immediately if there are any concrete legislative moves. (You can read our more detailed analysis here: Expected Tax Legal Changes for 2026 to discuss potential scenarios as well.)

“Fiscal Peace Pact” and debt amnesty

In 2025, the idea of a fiscal stability pact for businesses (no tax changes for several years) as well as an amnesty for old fines was proposed. For 2026, these initiatives are expected to materialize: many businesses with accumulated tax debts will benefit from the cancellation and write-off of old liabilities (forgiveness of late-payment interest, penalties, and possibly even the principal for very long-standing periods) This does not directly affect current income tax, but it is a golden opportunity for those who have had problems in the past – to clear their past due and start fresh. If you are an individual or business with tax liabilities unpaid for years, 2026 could be the time to resolve them at minimal cost. (Of course, on a case-by-case basis, so contact your tax advisor to guide you if you fall into this category.)

At the end of the day, the expected changes for 2026 are nothing to be afraid of, but something to be welcomed with caution. They consist of further improvements to the system: a simpler, fairer tax system that combats evasion intelligently. Small businesses will not be “drowned” by taxes – the new rates are expected to remain among the lowest in the region. At the same time, some abuse loopholes that a few entities may have exploited are expected to be closed, so that the playing field is level for everyone.

Conclusion: Your Journey as a Small Business Hero

Let's return to our story: Arben, the little hero of his business, moved from confusion to clarity. He faced the “enemies” of uncertainty – new laws, big words like Decrees of the Council of Ministers and Instructions, panic rumors about taxes – but found the right guide who gave him accurate information. Now, Arben knows what to expect: nothing scary for now, and plenty of time to prepare for the future.

You may find yourself in different parts of Arben's story. Perhaps you're like him at the beginning – unsure about tax changes. But now we hope you are informed and empowered, ready to make smart decisions for your business or personal finances. You know that:

• Freelance professions and small businesses still have the ”shield”% until 2029
• The new guidelines are there to help you comply, not to punish you – follow them and take advantage of the clarifications (e.g., choose the correct expense reporting option, apply family deductions, etc.).
• The annual personal declaration is your new friend – don't neglect it. It's the tool with which you show you are an honest citizen and in return, the state leaves you alone. If you need help with it, we are here.
• The future 2026+ looks favorable: no new unforeseen taxes on the immediate horizon, only measures that will integrate you further into the formalized economy (which may also bring financing opportunities, cheaper credit, greater trust from partners, etc.).

If you have specific questions like: “Do I fall into the freelance professions?”, “How is the annual form filled out specifically?”, “Can I split the business into two tax IDs to stay below the threshold?” - don't hesitate to contact us. AlProfit Consult has been the guide for many “Entrepreneurs” over the years, and we feel proud when our heroes (you) achieve success without being hindered by taxes, but by managing them wisely.

Instead of a closing, a brief reminder: Taxes may seem like a difficult chapter in your business novel, but with the right information they simply become a surmountable challenge. You're still in the driver's seat – the state just asks you to pass a few “checkpoints” along the way. With this blog, we hope you have the map in hand to navigate towards tax peace and financial success.