{"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":"deklarimi","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/deklarimi\/","title":{"rendered":"Plot\u00ebsimi i deklarat\u00ebs individuale vjetore t\u00eb ardhurave"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Deklarimi dhe pagesa per individ\u00ebt<\/a><\/span> | Plot\u00ebsimi i deklarat\u00ebs individuale vjetore t\u00eb ardhurave<\/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

Tatimi mbi t\u00eb ardhurat personale, llogaritet mbi t\u00eb ardhurat e individ\u00ebve, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar me ligj t\u2019i deklarojn\u00eb ato.<\/p>\n\n\n\n

Deklarimi i detyruar<\/h2>\n\n\n\n

Individ\u00ebt rezident\u00eb, q\u00eb realizojn\u00eb t\u00eb ardhura t\u00eb tatueshme n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe jasht\u00eb saj, dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave pran\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n

Individ\u00ebt rezident\u00eb, detyrohen t\u00eb plot\u00ebsojn\u00eb dhe t\u00eb dor\u00ebzojn\u00eb Deklarat\u00ebn Individuale Vjetore t\u00eb t\u00eb Ardhurave, n\u00eb qoft\u00eb se ato realizojn\u00eb t\u00eb ardhura bruto vjetore nga t\u00eb gjitha burimet (brenda dhe jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb), n\u00eb shum\u00ebn e p\u00ebrgjithshme mbi 2 000 000 (dy milion\u00eb) lek\u00eb.<\/p>\n\n\n\n

N\u00ebse individ\u00ebt rezident\u00eb, realizojn\u00eb t\u00eb ardhura bruto vjetore nga t\u00eb gjitha burimet, brenda dhe jasht\u00eb Shqip\u00ebris\u00eb, n\u00eb shum\u00ebn m\u00eb pak se 2 milion\u00eb lek\u00eb, nuk kan\u00eb detyrim p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave. Ky p\u00ebrjashtim nuk zbatohet p\u00ebr individ\u00ebt, t\u00eb cil\u00ebt jan\u00eb t\u00eb pun\u00ebsuar n\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, pavar\u00ebsisht se totali i t\u00eb ardhurave t\u00eb tyre bruto vjetore \u00ebsht\u00eb n\u00ebn 2.000.000 (dy milion\u00eb) lek\u00eb. K\u00ebta individ\u00eb deklarojn\u00eb n\u00eb deklarat\u00ebn e tyre vjetore t\u00eb t\u00eb ardhurave, n\u00eb nj\u00eb shum\u00eb t\u00eb vetme, t\u00eb gjitha t\u00eb ardhurat e siguruara nga pun\u00ebsimi, llogarisin shum\u00ebn totale t\u00eb detyrimit tatimor mbi pagat, zbresin, kur \u00ebsht\u00eb rasti, tatimin e mbajtur nga pun\u00ebdh\u00ebn\u00ebsi dhe p\u00ebrcaktojn\u00eb shum\u00ebn e detyrimit tatimor q\u00eb duhet t\u00eb paguajn\u00eb p\u00ebr buxhetin e shtetit.<\/p>\n\n\n\n

Individ\u00ebt jorezident\u00eb, q\u00eb realizojn\u00eb t\u00eb ardhura t\u00eb tatueshme me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb,dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave, pran\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n

Individ\u00ebt jorezident\u00eb, detyrohen t\u00eb plot\u00ebsojn\u00eb dhe t\u00eb dor\u00ebzojn\u00eb Deklarat\u00ebn Individuale Vjetore t\u00eb t\u00eb Ardhurave, n\u00eb qoft\u00eb se ato realizojn\u00eb t\u00eb ardhura bruto vjetore me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, n\u00eb shum\u00ebn e p\u00ebrgjithshme mbi 2 000 000 (dy milion\u00eb) lek\u00eb.<\/p>\n\n\n\n

N\u00ebse individ\u00ebt jorezident\u00eb, realizojn\u00eb t\u00eb ardhura bruto vjetore me burim brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, n\u00eb shum\u00ebn m\u00eb pak se 2 000 000 (dy milion\u00eb) lek\u00eb, nuk kan\u00eb detyrim, p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave. Ky p\u00ebrjashtim nuk zbatohet p\u00ebr individ\u00ebt, t\u00eb cil\u00ebt jan\u00eb t\u00eb pun\u00ebsuar n\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, pavar\u00ebsisht se totali i t\u00eb ardhurave t\u00eb tyre bruto vjetore \u00ebsht\u00eb n\u00ebn 2.000.000 (dy milion\u00eb) lek\u00eb. K\u00ebta individ\u00eb deklarojn\u00eb n\u00eb deklarat\u00ebn e tyre vjetore t\u00eb t\u00eb ardhurave, n\u00eb nj\u00eb shum\u00eb t\u00eb vetme, t\u00eb gjitha t\u00eb ardhurat e siguruara nga pun\u00ebsimi, llogarisin shum\u00ebn totale t\u00eb detyrimit tatimor mbi pagat, zbresin, kur \u00ebsht\u00eb rasti, tatimin e mbajtur nga pun\u00ebdh\u00ebn\u00ebsi dhe p\u00ebrcaktojn\u00eb shum\u00ebn e detyrimit tatimor q\u00eb duhet t\u00eb paguajn\u00eb p\u00ebr buxhetin e shtetit.<\/p>\n\n\n\n

P\u00ebrjashtimi nga deklarimi<\/h2>\n\n\n\n

P\u00ebrjashtohen nga detyrimi, p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave, t\u00eb gjith\u00eb individ\u00ebt q\u00eb realizojn\u00eb t\u00eb ardhura bruto vjetore, nga t\u00eb gjitha burimet n\u00eb shum\u00ebn e p\u00ebrgjithshme m\u00eb pak se 2 000 000 (dy milion\u00eb) lek\u00eb.<\/p>\n\n\n\n

Deklarimi fakultativ<\/h2>\n\n\n\n

Deklarata vjetore e t\u00eb ardhurave, mund t\u00eb plot\u00ebsohet edhe nga \u00e7do individ, i cili megjith\u00ebse nuk e ka detyrimin ligjor p\u00ebr k\u00ebt\u00eb, p\u00ebr arsye se d\u00ebshiron t\u00eb p\u00ebrfitoj\u00eb, nga skema e shpenzimeve t\u00eb zbritshme, e parashikuar n\u00eb k\u00ebt\u00eb ligj, kur ky individ plot\u00ebson kushtet e p\u00ebrfitimit nga zbritja e shpenzimeve.
N\u00eb k\u00ebt\u00eb rast, shuma e t\u00eb ardhurave bruto vjetore, nga t\u00eb gjitha burimet duhet t\u00eb jet\u00eb, jo m\u00eb e madhe se 1 050 000 (nj\u00eb milion e pes\u00ebdhjet\u00eb mij\u00eb) lek\u00eb n\u00eb vit (e indeksueshme \u00e7do vit).<\/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>","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\/tatime\/individ\/deklarimi-dhe-pagesa\/deklarimi\/\" \/>\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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