{"id":15441,"date":"2022-10-08T18:35:41","date_gmt":"2022-10-08T18:35:41","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15441"},"modified":"2024-11-29T21:06:27","modified_gmt":"2024-11-29T21:06:27","slug":"statement","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/deklarimi\/","title":{"rendered":"Filing the annual individual income tax return"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Declaration and payment for individuals<\/a><\/span> | Filing the annual individual income tax return<\/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

Personal income tax is calculated on the income of individuals who are legally obligated to declare it.<\/p>\n\n\n\n

Mandatory declaration<\/h2>\n\n\n\n

Resident individuals who earn taxable income within and outside the territory of the Republic of Albania, submit the annual income tax return to the central tax administration.<\/p>\n\n\n\n

Resident individuals are obligated to complete and submit the Annual Individual Income Declaration if they earn gross annual income from all sources (within and outside the Republic of Albania) exceeding the total amount of 2,000,000 (two million) ALL.<\/p>\n\n\n\n

If resident individuals earn annual gross income from all sources, both within and outside Albania, of less than 2 million lek, they are not required to complete and submit the Annual Individual Income Tax Return. This exemption does not apply to individuals who are employed by more than one employer, regardless of whether their total annual gross income is below 2,000,000 (two million) lek. These individuals declare on their annual income statement, in a single amount, all income from employment, calculate the total amount of payroll tax liability, deduct, where applicable, the tax withheld by the employer, and determine the amount of tax liability to be paid to the state budget.<\/p>\n\n\n\n

Non-resident individuals who earn taxable income sourced in the Republic of Albania file their annual income tax return with the central tax administration.<\/p>\n\n\n\n

Non-residents must complete and submit the Individual Annual Income Declaration if they earn total annual gross income from sources in the Republic of Albania exceeding 2,000,000 (two million) ALL.<\/p>\n\n\n\n

Non-resident individuals who earn annual gross income sourced within the territory of the Republic of Albania in an amount less than 2,000,000 (two million) ALL are not obligated to complete and submit the Annual Individual Income Tax Return. This exemption does not apply to individuals employed by more than one employer, regardless of whether their total annual gross income is below 2,000,000 (two million) ALL. These individuals declare in their annual income tax return, as a single sum, all income earned from employment, calculate the total tax liability on wages, deduct, where applicable, the tax withheld by the employer, and determine the amount of tax liability to be paid to the state budget.<\/p>\n\n\n\n

Exemption from declaration<\/h2>\n\n\n\n

All individuals whose total gross annual income from all sources is less than 2,000,000 (two million) ALL are exempt from the obligation to complete and submit the Individual Annual Income Declaration.<\/p>\n\n\n\n

Optional declaration<\/h2>\n\n\n\n

The annual income declaration may also be filed by any individual who, although not legally required to do so, wishes to benefit from it. from the deductible expenses scheme provided for in this law, when that individual meets the conditions for benefiting from the expense deduction.
In this case, the sum of gross annual income, from all sources, must not exceed 1,050,000 (one million and fifty thousand) lek\u00eb per year (indexed annually).<\/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\/ Tatimi mbi t\u00eb ardhurat personale, llogaritet mbi t\u00eb ardhurat e individ\u00ebve, t\u00eb cil\u00ebt jan\u00eb t\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":15724,"parent":15440,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15441","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nPlot\u00ebsimi i deklarat\u00ebs individuale vjetore t\u00eb ardhurave - 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\/declaration-and-payment\/statement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plot\u00ebsimi i deklarat\u00ebs individuale vjetore t\u00eb ardhurave - 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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