{"id":16303,"date":"2022-10-08T18:35:45","date_gmt":"2022-10-08T18:35:45","guid":{"rendered":"https:\/\/alprofitconsult.al\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/"},"modified":"2022-10-08T18:35:45","modified_gmt":"2022-10-08T18:35:45","slug":"personal-income-tax","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/","title":{"rendered":"Tatimi mbi t\u00eb ardhurat personale #2"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1024x683.jpg\" alt=\"\" class=\"wp-image-15863\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1024x683.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1536x1024.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Personal income tax is calculated on the income of individuals.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>1. Individ\u00ebt rezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr t\u00eb gjitha burimet e t\u00eb ardhurave.<\/p><p>2. Individ\u00ebt jorezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr burimet e t\u00eb ardhurave, t\u00eb realizuara n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb<\/p><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">T\u00eb ardhura t\u00eb tatueshme<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>salary and other benefits, in relation to current employment relationships;<\/li><li>income from the profit of a partner or shareholder in a commercial company;<\/li><li>income from bank interest or that earned from securities;<\/li><li>Revenue from copyright and intellectual property rights;<\/li><li>income from emphyteusis, loans, and rents;<\/li><li>income from the transfer of real estate ownership rights;<\/li><li>income from gambling and casinos;<\/li><li>income realized from the difference between the selling price and the purchase price of quotas or shares, which a partner or shareholder owns and sells to another person;<\/li><li>Monetary income for capital increases from sources outside the company, which have not been previously taxed, while having been subject to taxation and are not accompanied by official documents proving the origin of this income. Procedures are determined by instruction from the Minister of Finance.;<\/li><li>other income, not identified in the presented formats.<\/li><\/ul>\n\n\n\n<p>Income from employment relationships is taxed according to the table below:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"284\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/07\/image-1-1024x284.png\" alt=\"\" class=\"wp-image-14270\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/07\/image-1-1024x284.png 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/07\/image-1-300x83.png 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/07\/image-1-150x42.png 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/07\/image-1-768x213.png 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/07\/image-1.png 1208w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption>P\u00ebrdit\u00ebsimi i fundit: Tetor 2022<\/figcaption><\/figure>\n\n\n\n<p>Every employer, who pays wages or remuneration to an employee, withholds personal income tax, and pays the withheld tax to the tax authorities no later than the 20th of the month following the payment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Withholding Tax on Income<\/h2>\n\n\n\n<p>Personat rezident\u00eb n\u00eb Shqip\u00ebri, organet e qeverisjes q\u00ebndrore e vendore, organizatat jofitimprur\u00ebse dhe \u00e7do subjekt tjet\u00ebr, i njohur nga legjislacioni n\u00eb fuqi, jan\u00eb t\u00eb detyruar t\u00eb mbajn\u00eb tatimin n\u00eb burim nga shuma bruto e pagesave t\u00eb m\u00ebposhtme, q\u00eb lindin nga nj\u00eb burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, sipas shkall\u00ebve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\">15 % p\u00ebr:<\/h3>\n\n\n\n<p>a)interesat dhe pagesat e ngjashme me to;<br>b) pagesat p\u00ebr t\u00eb drejtat e autorit dhe p\u00ebr pron\u00ebsin\u00eb intelektuale;<br>c) pagesat p\u00ebr sh\u00ebrbimet teknike, sh\u00ebrbimet e menaxhimit, sh\u00ebrbimet e konsulenc\u00ebs, sh\u00ebrbimet financiare dhe ato t\u00eb sigurimit;<br>\u00e7) pagesat p\u00ebr menaxhimin dhe pjes\u00ebmarrjen n\u00eb k\u00ebshillat drejtues;<br>d) pagesat p\u00ebr nd\u00ebrtimin, instalimin, montimin ose p\u00ebr pun\u00eb mbik\u00ebqyr\u00ebse q\u00eb lidhen me to;<br>dh) pagesat p\u00ebr qirat\u00eb;<br>e) pagesat p\u00ebr shfaqjet e aktor\u00ebve, t\u00eb muzikant\u00ebve ose sportist\u00ebve, p\u00ebrfshir\u00eb pagesa t\u00eb tilla q\u00eb u b\u00ebhen personave, t\u00eb cil\u00ebt pun\u00ebsojn\u00eb artist\u00eb ose sportist\u00eb apo nd\u00ebrmjet\u00ebsojn\u00eb p\u00ebr shfaqjet e tyre;<br>\u00eb) t\u00eb ardhurat e individ\u00ebve nga loj\u00ebrat e fatit dhe kazinot\u00eb.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\">8 % p\u00ebr:<\/h3>\n\n\n\n<p>a) dividend\u00ebt:<br>b) ndarjet e fitimit<\/p>\n\n\n\n<p>The payer of sums is obliged to keep records for the calculation and withholding of income tax at source for each income recipient and to make them available to the tax authorities and to the income recipient for whom the payment was made.<\/p>\n\n\n\n<p>Personi rezident i regjistruar p\u00ebr q\u00ebllime tatimore, i cili kryen pagesat e parashikuara n\u00eb nenin 33 t\u00eb ligjit nr.8438, dat\u00eb 28.12.1998, \u201c<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/LIGJ-nr-8438-date-28.12.1998-Per-tatimin-mbi-te-ardhurat-i-ndryshuar-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">For income tax<\/a>\u201d, i ndryshuar\u201d, deklaron dhe paguan tatimin e mbajtur n\u00eb burim, deri n\u00eb dat\u00ebn 20 t\u00eb muajit q\u00eb pason muajin e pages\u00ebs.<\/p>\n\n\n\n<p>Exception to this rule is made for the declaration and payment of withholding tax for:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>dividends, as well as<\/li><li>for unpaid invoices for technical services, consulting, and management expenses, invoiced by third parties, for which withholding tax has not been paid by the taxpayer within the tax period.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Caution<\/p><p>For dividends, the declaration and payment of tax withheld at source is made by August 20 of each year, regardless of when the dividend payment to beneficiaries will be made.<\/p><\/blockquote>\n\n\n\n<p>P\u00ebr faturat e pa likuiduara p\u00ebr sh\u00ebrbime teknike, konsulence dhe t\u00eb menaxhimit, deklarimi dhe pagesa e tatimit t\u00eb mbajtur duhet t\u00eb b\u00ebhet n\u00eb p\u00ebrputhje me afatin e p\u00ebrcaktuar n\u00eb pik\u00ebn q) t\u00eb pik\u00ebs 3.6 t\u00eb Udh\u00ebzimit <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/UDHEZIM-Nr.-5-date-30.01.2006-Per-tatimin-mbi-te-ardhurat-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Nr. 5 dat\u00eb 30.01.2006 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d<\/a> i ndryshuar, pavar\u00ebsisht nga koha kur do t\u00eb kryhet likuidimi i tyre.<\/p>\n\n\n\n<p>Tatimi n\u00eb burim nuk do t\u00eb mbahet kur pagesa sipas fatur\u00ebs s\u00eb l\u00ebshuar i b\u00ebhet:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Personave juridik\u00eb\/fizik\u00eb tregtar\u00eb, t\u00eb cil\u00ebt jan\u00eb tatimpagues t\u00eb tatimit mbi fitimin, dhe kur pagesa b\u00ebhet p\u00ebr sh\u00ebrbime q\u00eb p\u00ebrb\u00ebjn\u00eb aktivitetin normal t\u00eb biznesit t\u00eb tyre. K\u00ebta persona i deklarojn\u00eb k\u00ebto t\u00eb ardhura n\u00eb t\u00eb ardhurat e tatueshme t\u00eb biznesit;<\/li><li>Personave juridik\u00eb\/fizik\u00eb tregtar\u00eb q\u00eb jan\u00eb tatimpagues t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin dhe kur pagesa b\u00ebhet p\u00ebr sh\u00ebrbime q\u00eb p\u00ebrb\u00ebjn\u00eb aktivitetin normal t\u00eb biznesit t\u00eb tyre. K\u00ebta persona i deklarojn\u00eb k\u00ebto t\u00eb ardhura n\u00eb t\u00eb ardhurat e tatueshme t\u00eb biznesit;<\/li><li>\u00c7do personi juridik shqiptar apo t\u00eb huaj p\u00ebr pagesa q\u00eb lidhen me transportin nd\u00ebrkomb\u00ebtar t\u00eb mallrave dhe pasagjer\u00ebve.<\/li><li>Personave jorezident\u00eb, n\u00eb lidhje me sh\u00ebrbime q\u00eb ata kryejn\u00eb n\u00eb kuadrin e veprimtaris\u00eb s\u00eb tyre biznesore p\u00ebr persona rezident\u00eb shqiptar\u00eb, vet\u00ebm kur parashikohet n\u00eb dispozitat e marr\u00ebveshjeve p\u00ebr eliminimin e tatimit t\u00eb dyfisht\u00eb q\u00eb Shqip\u00ebria ka lidhur me vendin, rezident i s\u00eb cil\u00ebs \u00ebsht\u00eb p\u00ebrfituesi i t\u00eb ardhurave. Aplikimi p\u00ebr shmangien e Tatimit n\u00eb Burim b\u00ebhet n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve brenda afatit 2-vje\u00e7ar nga data e pages\u00ebs s\u00eb fatur\u00ebs.<\/li><\/ol>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/4\/96\/108\/tatimi-mbi-te-ardhurat-personale\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">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":"<p>Tatimi mbi t\u00eb ardhurat personale llogaritet mbi t\u00eb ardhurat e individ\u00ebve. 1. Individ\u00ebt rezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr t\u00eb gjitha burimet e t\u00eb ardhurave. 2. Individ\u00ebt jorezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr burimet e t\u00eb ardhurave, t\u00eb realizuara [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15864,"parent":16235,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16303","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tatimi mbi t\u00eb ardhurat personale #2 - 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-2\/contractor\/you-are-acting-like-a-business\/personal-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi t\u00eb ardhurat personale #2\" \/>\n<meta property=\"og:description\" content=\"Tatimi mbi t\u00eb ardhurat personale llogaritet mbi t\u00eb ardhurat e individ\u00ebve. 1. Individ\u00ebt rezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr t\u00eb gjitha burimet e t\u00eb ardhurave. 2. Individ\u00ebt jorezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr burimet e t\u00eb ardhurave, t\u00eb realizuara [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/taxes-2\/contractor\/you-are-acting-like-a-business\/personal-income-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/\",\"name\":\"Tatimi mbi t\u00eb ardhurat personale #2 - AlProfit Consult\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1.jpg\",\"datePublished\":\"2022-10-08T18:35:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#primaryimage\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1.jpg\",\"contentUrl\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1.jpg\",\"width\":1920,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kryefaqe\",\"item\":\"https:\\\/\\\/alprofitconsult.al\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tatime\",\"item\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Sip\u00ebrmarr\u00ebs #2\",\"item\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"T\u00eb veprosh si nj\u00eb biznes #2\",\"item\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Tatimi mbi t\u00eb ardhurat personale #2\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#website\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/\",\"name\":\"AlProfit Consult\",\"description\":\"Zyr\u00eb Kontabiliteti\",\"publisher\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alprofitconsult.al\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Organization\",\"Place\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#organization\",\"name\":\"Alprofit Consult\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/\",\"logo\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#local-main-organization-logo\"},\"image\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#local-main-organization-logo\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/AlProfitConsult\\\/\",\"https:\\\/\\\/x.com\\\/AlProfitConsult\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/alprofit-consult\",\"https:\\\/\\\/www.pinterest.com\\\/AlProfitConsult\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCZ5Gfntn161Nla3g1XdRldA\"],\"address\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#local-main-place-address\"},\"geo\":{\"@type\":\"GeoCoordinates\",\"latitude\":\"41.3347019\",\"longitude\":\"19.8277012\"},\"telephone\":[\"+355693232349\"],\"contactPoint\":{\"@type\":\"ContactPoint\",\"telephone\":\"+355693232349\",\"email\":\"andi.haxhillari@alprofitconsult.al\"},\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"08:30\",\"closes\":\"17:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Saturday\",\"Sunday\"],\"opens\":\"00:00\",\"closes\":\"00:00\"}],\"email\":\"info@alprofitconsult.al\",\"vatID\":\"L72008007D\",\"taxID\":\"L72008007D\",\"priceRange\":\"$$\",\"currenciesAccepted\":\"LEK\"},{\"@type\":\"PostalAddress\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#local-main-place-address\",\"streetAddress\":\"Rr. Elbasanit, Pll. Fratari, Shk. 1, Ap. 18, Tirana, Apartamenti 18, Rruga e Elbasanit, Pallati Fratari, T\u00ebrshana 1, Shkalla 1, Kati 6, Tiran\u00eb 1001\",\"addressLocality\":\"Tiran\u00eb\",\"postalCode\":\"1001\",\"addressRegion\":\"Albania\",\"addressCountry\":\"AL\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime-2\\\/sipermarres\\\/te-veprosh-si-nje-biznes\\\/tatimi-mbi-te-ardhurat-personale\\\/#local-main-organization-logo\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/logowhite-alprofitconsult.png\",\"contentUrl\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/logowhite-alprofitconsult.png\",\"width\":822,\"height\":90,\"caption\":\"Alprofit Consult\"}]}<\/script>\n<meta name=\"geo.placename\" content=\"Tiran\u00eb\" \/>\n<meta name=\"geo.position\" content=\"41.3347019;19.8277012\" \/>\n<meta name=\"geo.region\" content=\"Albania\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Tatimi mbi t\u00eb ardhurat personale #2 - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/en\/taxes-2\/contractor\/you-are-acting-like-a-business\/personal-income-tax\/","og_locale":"en_US","og_type":"article","og_title":"Tatimi mbi t\u00eb ardhurat personale #2","og_description":"Tatimi mbi t\u00eb ardhurat personale llogaritet mbi t\u00eb ardhurat e individ\u00ebve. 1. Individ\u00ebt rezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr t\u00eb gjitha burimet e t\u00eb ardhurave. 2. Individ\u00ebt jorezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr burimet e t\u00eb ardhurave, t\u00eb realizuara [&hellip;]","og_url":"https:\/\/alprofitconsult.al\/en\/taxes-2\/contractor\/you-are-acting-like-a-business\/personal-income-tax\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","og_image":[{"width":1920,"height":1280,"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@AlProfitConsult","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/","url":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/","name":"Tatimi mbi t\u00eb ardhurat personale #2 - AlProfit Consult","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#primaryimage"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1.jpg","datePublished":"2022-10-08T18:35:45+00:00","breadcrumb":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#primaryimage","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1.jpg","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-personale-1.jpg","width":1920,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kryefaqe","item":"https:\/\/alprofitconsult.al\/"},{"@type":"ListItem","position":2,"name":"Tatime","item":"https:\/\/alprofitconsult.al\/en\/tatime-2\/"},{"@type":"ListItem","position":3,"name":"Sip\u00ebrmarr\u00ebs #2","item":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/"},{"@type":"ListItem","position":4,"name":"T\u00eb veprosh si nj\u00eb biznes #2","item":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/"},{"@type":"ListItem","position":5,"name":"Tatimi mbi t\u00eb ardhurat personale #2"}]},{"@type":"WebSite","@id":"https:\/\/alprofitconsult.al\/#website","url":"https:\/\/alprofitconsult.al\/","name":"AlProfit Consult","description":"Accounting Office","publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alprofitconsult.al\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Organization","Place","AccountingService"],"@id":"https:\/\/alprofitconsult.al\/#organization","name":"Alprofit Consult","url":"https:\/\/alprofitconsult.al\/","logo":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#local-main-organization-logo"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#local-main-organization-logo"},"sameAs":["https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/x.com\/AlProfitConsult","https:\/\/www.linkedin.com\/company\/alprofit-consult","https:\/\/www.pinterest.com\/AlProfitConsult\/","https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA"],"address":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#local-main-place-address"},"geo":{"@type":"GeoCoordinates","latitude":"41.3347019","longitude":"19.8277012"},"telephone":["+355693232349"],"contactPoint":{"@type":"ContactPoint","telephone":"+355693232349","email":"andi.haxhillari@alprofitconsult.al"},"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"08:30","closes":"17:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Saturday","Sunday"],"opens":"00:00","closes":"00:00"}],"email":"info@alprofitconsult.al","vatID":"L72008007D","taxID":"L72008007D","priceRange":"$$","currenciesAccepted":"LEK"},{"@type":"PostalAddress","@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#local-main-place-address","streetAddress":"Rr. Elbasanit, Pll. Fratari, Shk. 1, Ap. 18, Tirana, Apartamenti 18, Rruga e Elbasanit, Pallati Fratari, T\u00ebrshana 1, Shkalla 1, Kati 6, Tiran\u00eb 1001","addressLocality":"Tiran\u00eb","postalCode":"1001","addressRegion":"Albania","addressCountry":"AL"},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-mbi-te-ardhurat-personale\/#local-main-organization-logo","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/logowhite-alprofitconsult.png","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/logowhite-alprofitconsult.png","width":822,"height":90,"caption":"Alprofit Consult"}]},"geo.placename":"Tiran\u00eb","geo.position":{"lat":"41.3347019","long":"19.8277012"},"geo.region":"Albania"},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages\/16303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/comments?post=16303"}],"version-history":[{"count":0,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages\/16303\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages\/16235"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/media\/15864"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/media?parent=16303"}],"curies":[{"name":"WordPress","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}