{"id":15436,"date":"2022-10-08T18:35:39","date_gmt":"2022-10-08T18:35:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15436"},"modified":"2024-11-29T21:04:05","modified_gmt":"2024-11-29T21:04:05","slug":"te-ardhura-te-perjashtuara","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/te-ardhurat-e-tatueshme\/te-ardhura-te-perjashtuara\/","title":{"rendered":"T\u00eb ardhura t\u00eb p\u00ebrjashtuara p\u00ebr individ\u00ebt"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | T\u00eb ardhurat e tatueshme p\u00ebr individin<\/a><\/span> | T\u00eb ardhura t\u00eb p\u00ebrjashtuara p\u00ebr individ\u00ebt<\/span><\/span><\/div>\n\n\n

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The following information is valid and applicable until December 31, 2023, following the entry into force of the new Law No. <\/em>29\/2023<\/a> On Income Tax. Please browse our website for more details and updated information at: <\/em>https:\/\/alprofitconsult.al\/tatime\/<\/a><\/p><\/blockquote><\/figure>\n\n\n\n

P\u00ebrjashtohen nga tatimi mbi t\u00eb ardhurat personale t\u00eb ardhurat e posht\u00ebsh\u00ebnuara:<\/p>\n\n\n\n

    \n
  1. T\u00eb ardhurat e p\u00ebrfituara si rezultat i sigurimit n\u00eb skem\u00ebn e detyrueshme t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, si dhe ndihmat ekonomike p\u00ebr individ\u00ebt pa t\u00eb ardhura ose me t\u00eb ardhura t\u00eb ul\u00ebta.<\/li>\n\n\n\n
  2. Bursat e nx\u00ebn\u00ebsve dhe t\u00eb student\u00ebve.<\/li>\n\n\n\n
  3. Shp\u00ebrblimet e marra n\u00eb raste s\u00ebmundjesh, fatkeq\u00ebsish, n\u00eb p\u00ebrputhje me dispozitat e legjislacionit p\u00ebrkat\u00ebs n\u00eb fuqi.<\/li>\n\n\n\n
  4. T\u00eb ardhurat e p\u00ebrfituara, p\u00ebrfshir\u00eb t\u00eb ardhurat n\u00eb form\u00eb monetare ose n\u00eb natyr\u00eb, nga pronar\u00ebt si shp\u00ebrblim p\u00ebr shpron\u00ebsimet q\u00eb i b\u00ebhen nga shteti p\u00ebr interesa publike.<\/li>\n\n\n\n
  5. T\u00eb ardhurat q\u00eb p\u00ebrjashtohen n\u00eb baz\u00eb t\u00eb marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi i Shqip\u00ebris\u00eb.<\/li>\n\n\n\n
  6. T\u00eb ardhurat e p\u00ebrfituara si rezultat i kompensimit financiar, p\u00ebr ish-pronar\u00ebt dhe ish t\u00eb d\u00ebnuarit politik\u00eb.<\/li>\n\n\n\n
  7. Kontributet e b\u00ebra nga pun\u00ebdh\u00ebn\u00ebsi p\u00ebr sigurimin e jet\u00ebs dhe t\u00eb sh\u00ebndetit t\u00eb pun\u00ebmarr\u00ebsve.<\/li>\n\n\n\n
  8. P\u00ebrfitimet p\u00ebr d\u00ebmshp\u00ebrblime, t\u00eb marra n\u00ebp\u00ebrmjet vendimeve t\u00eb form\u00ebs s\u00eb prer\u00eb t\u00eb gjykatave, si dhe kompensimet e caktuara p\u00ebr kostot gjyq\u00ebsore.<\/li>\n\n\n\n
  9. T\u00eb ardhurat e p\u00ebrfituara nga institucionet shtet\u00ebrore p\u00ebr arritjet n\u00eb shkenc\u00eb, sport, kultur\u00eb.<\/li>\n\n\n\n
  10. Kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb mbi tok\u00ebn bujq\u00ebsore nga nj\u00eb fermer i regjistruar te nj\u00eb fermer apo person fizik a juridik q\u00eb kryen aktivitet bujq\u00ebsor.<\/li>\n\n\n\n
  11. Kalimi i t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb brenda lidhjes gjinore burr\u00eb, grua, f\u00ebmij\u00eb, n\u00ebp\u00ebrmjet dhurimit dhe\/ose heqjes dor\u00eb nga pasuria, kur pasuria rrjedh nga bashk\u00ebpron\u00ebsia e detyrueshme e fituar n\u00eb baz\u00eb t\u00eb ligjit nr. 7501, dat\u00eb 19.7.1991, \u201cP\u00ebr tok\u00ebn\u201d, t\u00eb ndryshuar.<\/li>\n\n\n\n
  12. T\u00eb ardhurat e p\u00ebrfituara nga kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr banes\u00ebn dhe\/ose truallin, brenda lidhjes gjinore n\u00eb familje, bashk\u00ebshort, bashk\u00ebshorte, f\u00ebmij\u00eb, vet\u00ebm nj\u00eb her\u00eb ndaj nj\u00eb p\u00ebrfituesi, n\u00ebp\u00ebrmjet dhurimit dhe\/ose heqjes dor\u00eb nga pasuria.<\/li>\n\n\n\n
  13. Kontributi i b\u00ebr\u00eb nga \u00e7do an\u00ebtar i nj\u00eb fondi t\u00eb pensionit vullnetar deri n\u00eb mas\u00ebn e p\u00ebrcaktuar n\u00eb ligjin p\u00ebr fondet e pensionit vullnetar.<\/li>\n\n\n\n
  14. Kthimi i investimit, p\u00ebrfshir\u00eb fitimet nga kapitali prej investimeve t\u00eb kryera me asetet e fondit t\u00eb pensioneve, gjat\u00eb administrimit nga shoq\u00ebria administruese.<\/li>\n<\/ol>\n\n\n\n

    Source: General Directorate of Taxes.<\/a><\/p>\n\n\n

    Do you have a question?<\/h3>

    Do not hesitate to contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

    Informacioni i m\u00ebposht\u00ebm \u00ebsht\u00eb i vlefsh\u00ebm dhe zbatohet deri m\u00eb 31 dhjetor 2023, me hyrjen n\u00eb fuqi t\u00eb Ligjit t\u00eb ri Nr. 29\/2023 p\u00ebr Tatimin mbi t\u00eb Ardhurat. Shfletoni faqen ton\u00eb p\u00ebr m\u00eb shum\u00eb detaje dhe informacione t\u00eb p\u00ebrdit\u00ebsuara https:\/\/alprofitconsult.al\/tatime\/ P\u00ebrjashtohen nga tatimi mbi t\u00eb ardhurat personale t\u00eb ardhurat e posht\u00ebsh\u00ebnuara: Burimi: Drejtoria e P\u00ebrgjithshme […]<\/p>","protected":false},"author":1,"featured_media":15700,"parent":15119,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15436","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nT\u00eb ardhura t\u00eb p\u00ebrjashtuara p\u00ebr individ\u00ebt - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/te-ardhurat-e-tatueshme\/te-ardhura-te-perjashtuara\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00eb ardhura t\u00eb p\u00ebrjashtuara p\u00ebr individ\u00ebt - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Informacioni i m\u00ebposht\u00ebm \u00ebsht\u00eb i vlefsh\u00ebm dhe zbatohet deri m\u00eb 31 dhjetor 2023, me hyrjen n\u00eb fuqi t\u00eb Ligjit t\u00eb ri Nr. 29\/2023 p\u00ebr Tatimin mbi t\u00eb Ardhurat. 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