{"id":15454,"date":"2022-10-08T18:35:44","date_gmt":"2022-10-08T18:35:44","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15454"},"modified":"2024-11-30T13:58:00","modified_gmt":"2024-11-30T13:58:00","slug":"income-tax","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat\/","title":{"rendered":"Income Tax"},"content":{"rendered":"
Home Page<\/a><\/span> | Tax legislation<\/a><\/span> | Entrepreneur<\/a><\/span> | Act as a business<\/a><\/span> | Income Tax<\/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. 29\/2023<\/a> On Income Tax. Please browse our website for more details and updated information at: https:\/\/alprofitconsult.al\/tatime\/<\/a><\/p>\n<\/blockquote>\n\n\n\n

Scope of application<\/h2>\n\n\n\n

Profit limitations are subject to:<\/p>\n\n\n\n

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  1. Personat juridik\u00eb dhe ortak\u00ebrit\u00eb me t\u00eb ardhura mbi 8 000 000 lek\u00eb n\u00eb vit<\/li>\n\n\n\n
  2. Legal entities, as well as other partnerships of persons established or organized under a foreign law and operating within the territory of the Republic of Albania;<\/li>\n\n\n\n
  3. \u00c7do person tjet\u00ebr, pavar\u00ebsisht nga statusi ose forma ligjore e regjistrimit apo e njohjes s\u00eb tij, me p\u00ebrjashtim t\u00eb rastit kur ky person \u00ebsht\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl.<\/li>\n<\/ol>\n\n\n\n
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    Kujdes: \u00c7do person, pavar\u00ebsisht nga statusi ose forma ligjore e regjistrimit apo e njohjes s\u00eb tij, kur \u00ebsht\u00eb a b\u00ebhet subjekt i tatimit mbi fitimin, ka t\u00eb drejt\u00eb t\u00eb k\u00ebrkoj\u00eb \u00e7regjistrimin n\u00eb \u00e7do koh\u00eb, por jo t\u00eb kaloj\u00eb si subjekt, q\u00eb i n\u00ebnshtrohet tatimit t\u00eb thjeshtuar mbi fitimin mbi biznesin e vog\u00ebl.<\/p>\n<\/blockquote>\n\n\n\n

    The obligation to pay profit tax<\/h4>\n\n\n\n

    Tatimpaguesit rezident\u00eb i n\u00ebnshtrohen tatimit mbi fitimet e realizuara nga t\u00eb gjitha burimet; brenda dhe jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

    Exemption from profit tax<\/h4>\n\n\n\n

    P\u00ebrjashtohen nga tatimi mbi fitimin Organet e qeverisjes qendrore dhe vendore, Banka e Shqip\u00ebris\u00eb, shoqata humanitare, organizata nd\u00ebrkomb\u00ebtare, kur parashikohet nga marr\u00ebveshje t\u00eb ve\u00e7anta, sip\u00ebrmarrje t\u00eb parashikuara n\u00eb marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi, fondacionet ose institucionet financiare jo bankare t\u00eb krijuara ose t\u00eb transferuara me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, sht\u00ebpit\u00eb filmike t\u00eb prodhimit kinematografik, t\u00eb subvencionuara nga Qendra Komb\u00ebtare e Kinematografis\u00eb, Fondi i pensionit vullnetar i administruar.<\/p>\n\n\n\n

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    Kujdes: T\u00eb gjitha subjektet e lartp\u00ebrmendura, jan\u00eb t\u00eb detyruara t\u00eb dor\u00ebzojn\u00eb n\u00eb organet tatimore deklarat\u00ebn tatimore dhe bilancin vjetor, n\u00eb t\u00eb nj\u00ebjtat afate si subjektet, q\u00eb i n\u00ebnshtrohen tatimit mbi fitimin.<\/p>\n<\/blockquote>\n\n\n\n

    Strukturat akomoduese \u201c4 and 5-Star Hotels\/Resorts (Special Status)<\/a>\u201d, sipas p\u00ebrcaktimit n\u00eb legjislacionin e fush\u00ebs s\u00eb turizmit dhe q\u00eb jan\u00eb mbajt\u00ebs t\u00eb nj\u00eb marke tregtare t\u00eb regjistruar dhe njohur nd\u00ebrkomb\u00ebtarisht \u201cBrand name<\/em>\u201d, P\u00ebrjashtohen nga tatimi mbi fitimin, p\u00ebr nj\u00eb periudh\u00eb 10-vje\u00e7are p\u00ebr ato struktura, t\u00eb cilat p\u00ebrfitojn\u00eb statusin special deri n\u00eb dhjetor 2024. Efektet e p\u00ebrjashtimit fillojn\u00eb n\u00eb momentin e fillimit t\u00eb veprimtaris\u00eb ekonomike t\u00eb struktur\u00ebs akomoduese, por jo m\u00eb von\u00eb se 3 vjet nga marrja e statusit special.<\/p>\n\n\n\n

    Taxable income<\/h2>\n\n\n\n

    Fitimi i tatuesh\u00ebm rezulton si diferenc\u00eb e t\u00eb ardhurave gjithsej t\u00eb realizuara gjat\u00eb periudh\u00ebs tatimore (viti kalendarik), me shpenzimet e njohura.<\/p>\n\n\n\n

    Fitimi i tatuesh\u00ebm p\u00ebr periudh\u00ebn tatimore p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb bilancit dhe t\u00eb anekseve t\u00eb tij, q\u00eb duhet t\u00eb jen\u00eb hartuar n\u00eb p\u00ebrputhje me ligjin \u201cFor accounting and financial statements<\/a>\u201d.<\/p>\n\n\n\n

    Revenue<\/h4>\n\n\n\n

    Gross income means all types of income earned during the tax period and includes, but is not limited to, income earned from the supply of goods and services, income from participations, interest income, and income from the use of movable and immovable property.<\/p>\n\n\n\n

    Expenditures<\/h4>\n\n\n\n

    Deductible expenses<\/h5>\n\n\n\n

    For expenses to be recognized (deductible), they must meet these conditions:<\/p>\n\n\n\n

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    1. to be performed in the direct interest of the enterprise's economic activity;<\/li>\n\n\n\n
    2. to be performed effectively;<\/li>\n\n\n\n
    3. to be reflected through an accounting entry by decreasing net assets;<\/li>\n\n\n\n
    4. to be proven with the relevant legal justification documentation.<\/li>\n<\/ol>\n\n\n\n
      Unknown expenses (deductible)<\/h5>\n\n\n\n

      P\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb fitimit t\u00eb tatuesh\u00ebm, nuk njihen shpenzimet q\u00eb ligji i tatimit mbi t\u00eb ardhurat i ka p\u00ebrcaktuar n\u00eb nj\u00eb list\u00eb shteruese. P\u00ebr m\u00eb shum\u00eb informacion referojuni Ligjit Nr. 8438 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d<\/a>, neni 21, t\u00eb cilin mund ta gjeni m\u00eb posht\u00eb.<\/p>\n\n\n\n

      Tax Rates<\/h4>\n\n\n\n

      Shkalla e tatimit mbi fitimin \u00ebsht\u00eb:
      a) 0% p\u00ebr tatimpaguesit me t\u00eb ardhura deri n\u00eb 14 000 000 lek\u00eb n\u00eb vit.
      b) 15% p\u00ebr tatimpaguesit me t\u00eb ardhura mbi 14 000 000 lek\u00eb n\u00eb vit.<\/p><\/blockquote><\/figure>\n\n\n\n

      Shkalla e tatimit mbi fitimin \u00ebsht\u00eb 5 % per:<\/p>\n\n\n\n