{"id":15443,"date":"2022-10-08T18:35:41","date_gmt":"2022-10-08T18:35:41","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15443"},"modified":"2024-11-29T21:06:49","modified_gmt":"2024-11-29T21:06:49","slug":"tax-payment","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/pagesa-e-tatimit\/","title":{"rendered":"Tax payment for individuals"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Declaration and payment for individuals<\/a><\/span> | Tax payment 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

Tax Rates<\/h2>\n\n\n\n

The difference between the total gross income, less deductible expenses, and income from employment constitutes the individual's taxable income, which is taxed at a flat rate of 15%%.<\/p>\n\n\n\n

On this basis, with a tax rate of 15%, the calculated tax amount is determined for all types of taxable income, excluding the calculated tax, for taxable income from employment<\/p>\n\n\n\n

Income from employment relationships is taxed according to the table below:<\/p>\n\n\n\n

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Last updated: October 9, 2022<\/figcaption><\/figure>\n\n\n\n

Every employer who pays a stipulated wage or remuneration is obliged to calculate and withhold personal income tax (employment income) at source.<\/p>\n\n\n\n

The tax amount, as calculated, is added to the tax calculated on the salary and the taxes paid during the tax period, documented by the withholding agent of these taxes, are subtracted.<\/p>\n\n\n\n

Read also instructions on how to complete the individual annual declaration form. https:\/\/alprofitconsult.al\/tatime\/individ\/deklarimi-dhe-pagesa\/formulari-i-deklarimit\/ <\/a><\/p>\n\n\n\n

Tax payment deadline<\/h2>\n\n\n\n

If the annual tax return shows that the taxpayer must:<\/p>\n\n\n\n