{"id":15438,"date":"2022-10-08T18:35:39","date_gmt":"2022-10-08T18:35:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15438"},"modified":"2024-11-29T21:04:27","modified_gmt":"2024-11-29T21:04:27","slug":"deductible-expenses","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/te-ardhurat-e-tatueshme\/shpenzime-te-zbritshme\/","title":{"rendered":"Deductible expenses for individuals"},"content":{"rendered":"
Home Page<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Taxable income for an individual<\/a><\/span> | Deductible expenses for individuals<\/span><\/span><\/div>\n\n\n

<\/p>\n\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 expenses are recognized as deductible for reporting purposes:<\/p>\n\n\n\n

1. The amount of interest paid on the loan taken out for education:<\/strong><\/p>\n\n\n\n

for myself
for the children and
persons in custody.<\/p>\n\n\n\n

2. Medical expenses:<\/strong><\/p>\n\n\n\n

for myself,
for the children and
persons in custody,
for the portion not covered by mandatory health insurance, as determined by a decision of the Council of Ministers.<\/p>\n\n\n\n

\n

Exception<\/strong>:
Non-resident individuals are not entitled to deduct their expenses.<\/p>\n<\/blockquote>\n\n\n\n

3. Other expenses<\/strong><\/p>\n\n\n\n

The total amount of deductible expenses must not exceed the total annual taxable gross income.<\/p>\n\n\n\n

In the event that the declaration is filed by the individual (non-head of household), the annual medical expenses not covered by mandatory health insurance amount to 8,532 lek\u00eb, for the declarant only.<\/p>\n\n\n\n

In the case of the declaration being filled out by the head of the household, the annual medical expenses for oneself or for children and dependents, for the portion not covered by mandatory health insurance, are 8,532 lek\u00eb per family member, but not more than 32,000 lek\u00eb, these amounts are determined by a decision of the Council of Ministers.<\/p>\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\/ Njihen si shpenzime t\u00eb zbritshme p\u00ebr efekt t\u00eb deklarimit, shpenzimet e m\u00ebposhtme: 1. Shuma e […]<\/p>\n","protected":false},"author":1,"featured_media":15706,"parent":15119,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15438","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nShpenzime t\u00eb zbritshme 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\/deductible-expenses\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shpenzime t\u00eb zbritshme p\u00ebr individ\u00ebt\" \/>\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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