{"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":"exempt-income","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/te-ardhurat-e-tatueshme\/te-ardhura-te-perjashtuara\/","title":{"rendered":"Exempt income for individuals"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Taxable income for an individual<\/a><\/span> | Exempt income for individuals<\/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

The following income is exempt from personal income tax:<\/p>\n\n\n\n

    \n
  1. Incomes received as a result of coverage under the mandatory social security and health insurance scheme, as well as financial assistance for individuals with no income or low income.<\/li>\n\n\n\n
  2. Scholarships for students and pupils.<\/li>\n\n\n\n
  3. Benefits received in cases of illness or misfortune, in accordance with the provisions of the applicable legislation in force.<\/li>\n\n\n\n
  4. Compensation received by landowners, including monetary or in-kind payments, in return for expropriations carried out by the state for public interest purposes.<\/li>\n\n\n\n
  5. Incomes exempt under international agreements ratified by the Assembly of Albania.<\/li>\n\n\n\n
  6. Incomes received as a result of financial compensation for former owners and former political prisoners.<\/li>\n\n\n\n
  7. Contributions made by the employer for the life and health insurance of employees.<\/li>\n\n\n\n
  8. Benefits for damages obtained through final court judgments, as well as certain reimbursements for litigation costs.<\/li>\n\n\n\n
  9. Incomes received by state institutions for achievements in science, sports, and culture.<\/li>\n\n\n\n
  10. The transfer of ownership rights in agricultural land from a registered farmer to a farmer or to a natural or legal person engaged in agricultural activity.<\/li>\n\n\n\n
  11. Transfer of ownership rights within the gender-based relationship of husband, wife, and child, through gift and\/or waiver of property, when the property derives from the compulsory co-ownership acquired under Law No. 7501 of 19.7.1991, \u201cOn Land,\u201d as amended.<\/li>\n\n\n\n
  12. Incomes derived from the transfer of ownership rights to a dwelling and\/or land within a family's blood relationship\u2014spouse, child\u2014only once per beneficiary, through gift and\/or waiver of the property.<\/li>\n\n\n\n
  13. The contribution made by each member of a voluntary pension fund up to the amount specified in the law on voluntary pension funds.<\/li>\n\n\n\n
  14. Return on investment, including capital gains from investments made with the pension fund's assets, during management by the management company.<\/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>\n","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\/taxes\/individual\/taxable-income\/exempt-income\/\" \/>\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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