{"id":19558,"date":"2024-11-29T20:14:36","date_gmt":"2024-11-29T20:14:36","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=19558"},"modified":"2024-11-30T12:45:00","modified_gmt":"2024-11-30T12:45:00","slug":"personal-income-tax-taxpayer","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individe\/te-pergjithshme\/tatimpaguesi-i-tatimit-mbi-te-ardhurat-personale\/","title":{"rendered":"Personal Income Taxpayer"},"content":{"rendered":"<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/en\/\">Home<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/\">Tax legislation<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/individe\/\">Individual<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/individe\/te-pergjithshme\/\">General<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Personal Income Taxpayer<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Te-ardhurat-bruto-per-individin-1-1024x684.jpg\" alt=\"\" class=\"wp-image-16177\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Te-ardhurat-bruto-per-individin-1-1024x684.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Te-ardhurat-bruto-per-individin-1-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Te-ardhurat-bruto-per-individin-1-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Te-ardhurat-bruto-per-individin-1-768x513.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Te-ardhurat-bruto-per-individin-1-1536x1026.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Te-ardhurat-bruto-per-individin-1.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">7.1 Who is considered a taxpayer?<\/h2>\n\n\n\n<p>A personal income taxpayer is any natural person, including individuals, sole proprietors, and self-employed persons, who are required to declare and pay personal income tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7.2 What does personal income tax include?<\/h2>\n\n\n\n<p>Personal income tax includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax on employment income of individuals.<\/li>\n\n\n\n<li>Tax on income from the business of sole proprietors and self-employed individuals.<\/li>\n\n\n\n<li>Tax on income from investment.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">7.3 Tax on income from gifts, inheritance, and games of chance<\/h2>\n\n\n\n<p>Natural persons are also subject to tax on income from gifts, inheritance, and games of chance, although these categories of income are treated separately in Chapter VI of the law.<\/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>7.1 Kush konsiderohet tatimpagues? Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale \u00ebsht\u00eb \u00e7do person fizik q\u00eb p\u00ebrfshin individ\u00ebt, personat fizik\u00eb tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar t\u00eb deklarojn\u00eb dhe paguajn\u00eb tatimin mbi t\u00eb ardhurat personale. 7.2 \u00c7far\u00eb p\u00ebrfshin tatimi mbi t\u00eb ardhurat personale? Tatimi mbi t\u00eb ardhurat personale p\u00ebrfshin: 7.3 Tatimi mbi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":19551,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19558","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimpaguesi i Tatimit mbi t\u00eb Ardhurat Personale - 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\/divide\/general\/personal-income-tax-taxpayer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimpaguesi i Tatimit mbi t\u00eb Ardhurat Personale - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"7.1 Kush konsiderohet tatimpagues? Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale \u00ebsht\u00eb \u00e7do person fizik q\u00eb p\u00ebrfshin individ\u00ebt, personat fizik\u00eb tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar t\u00eb deklarojn\u00eb dhe paguajn\u00eb tatimin mbi t\u00eb ardhurat personale. 7.2 \u00c7far\u00eb p\u00ebrfshin tatimi mbi t\u00eb ardhurat personale? 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