{"id":54483,"date":"2026-08-03T12:53:03","date_gmt":"2026-08-03T12:53:03","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=54483"},"modified":"2026-08-04T21:16:26","modified_gmt":"2026-08-04T21:16:26","slug":"other-taxes","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/taksa-te-tjera\/","title":{"rendered":"National taxes and excise duties"},"content":{"rendered":"<p><\/p>\n\n\n<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/en\/\">Home Page<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/taxes\/\">Tax legislation<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">National taxes and excise duties<\/span><\/span><\/div>\n\n\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600;700&#038;display=swap\" rel=\"stylesheet\">\n<style>\n.tk * { box-sizing: border-box; margin: 0; padding: 0; }\n.tk { font-family: 'DM Sans', sans-serif; color: #0D1F40; 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}\n.tk-card-head { padding: 18px 22px 14px; border-bottom: 1px solid #F3F4F6; border-top: 4px solid #1e3a8a; }\n.tk-card-label { font-size: 10px; font-weight: 700; letter-spacing: .08em; text-transform: uppercase; color: #9CA3AF; margin-bottom: 5px; }\n.tk-card-title { font-size: 17px; font-weight: 700; color: #0D1F40; }\n.tk-card-body { padding: 18px 22px 22px; flex: 1; display: flex; flex-direction: column; }\n.tk-card-desc { font-size: 14px; color: #6B7280; line-height: 1.7; flex: 1; margin-bottom: 18px; }\n.tk-card-link { font-size: 14px; font-weight: 600; color: #1e3a8a; }\n.tk-compare { background: #F8FAFF; border: 1.5px solid #DBEAFE; border-left: 4px solid #1e3a8a; border-radius: 10px; padding: 18px 22px; text-decoration: none; display: flex; align-items: center; justify-content: space-between; gap: 16px; margin-top: 16px; }\n.tk-compare:hover { background: #EFF6FF; }\n.tk-compare-text strong { font-size: 15px; font-weight: 700; color: #0D1F40; display: block; margin-bottom: 4px; }\n.tk-compare-text span { font-size: 13px; color: #6B7280; line-height: 1.5; }\n.tk-compare-arrow { font-size: 22px; color: #9CA3AF; flex-shrink: 0; }\n.tk-divider { border: none; border-top: 1px solid #E5E7EB; margin: 0 0 36px; }\n.tk-secondary { display: flex; gap: 10px; flex-wrap: wrap; }\n.tk-sec { background: #F9FAFB; border: 1.5px solid #E5E7EB; border-radius: 8px; padding: 9px 18px; text-decoration: none; font-size: 14px; font-weight: 500; color: #374151; transition: border-color .15s, color .15s; }\n.tk-sec:hover { border-color: #1e3a8a; color: #1e3a8a; }\n.tk-final { background: #0D1F40; border-radius: 12px; padding: 52px 32px; text-align: center; margin-top: 52px; }\n.tk-final h2 { font-size: 22px; font-weight: 700; color: #fff; margin-bottom: 10px; }\n.tk-final p { font-size: 15px; color: #94A3B8; line-height: 1.7; max-width: 440px; margin: 0 auto 28px; }\n.tk-final-btns { display: flex; gap: 12px; justify-content: center; flex-wrap: wrap; margin-bottom: 20px; }\n.tk-final-btn { display: inline-block; padding: 13px 32px; background: #fff; color: #0D1F40 !important; border: 2px solid #fff; border-radius: 8px; font-size: 15px; font-weight: 700; text-decoration: none; font-family: 'DM Sans', sans-serif; }\n.tk-final-btn-out { display: inline-block; padding: 13px 32px; background: transparent; color: #fff !important; border: 2px solid rgba(255,255,255,.4); border-radius: 8px; font-size: 15px; font-weight: 700; text-decoration: none; font-family: 'DM Sans', sans-serif; }\n.tk-final-trust { font-size: 13px; color: #64748B; margin-bottom: 12px; }\n.tk-final-contact { font-size: 13px; color: #64748B; }\n.tk-final-contact a { color: #93C5FD; text-decoration: none; }\n@media (max-width: 600px) { .tk-grid { grid-template-columns: 1fr; } .tk-final { padding: 36px 20px; } .tk-final-btns { flex-direction: column; align-items: center; } }\n<\/style>\n<div class=\"tk\">\n  <div class=\"tk-eyebrow\">National taxes and excise duties<\/div>\n  <p class=\"tk-intro\">In addition to income tax, VAT, and payroll taxes, the business faces a second set of obligations that don't appear every month but arise at specific times: when importing, when maintaining a fleet of vehicles, when mining minerals, when packaging products, or when trading excise goods.<\/p>\n  <p class=\"tk-intro\">This section is split into two pages because their logic is different. National taxes are mostly administered domestically and are factored into everyday costs, whereas excise duties and mineral rents are overseen by customs authorities and special acts, with systems and deadlines that do not appear in e-Filing.<\/p>\n  <div class=\"tk-pills\">\n    <span class=\"tk-pill\">\u2713 Law No. 9975\/2008 on national taxes<\/span>\n    <span class=\"tk-pill\">\u2713 Excise duty is administered by customs.<\/span>\n    <span class=\"tk-pill\">\u2713 Mineral rent on the value of the mineral<\/span>\n    <span class=\"tk-pill\">\u2713 The rates are in the legal annexes.<\/span>\n    <span class=\"tk-pill\">\u2713 Customs duties outside e-Filing<\/span>\n  <\/div>\n  <div class=\"tk-section\">\n    <div class=\"tk-h2\">What do you find here?<\/div>\n    <div class=\"tk-grid\">\n      <a class=\"tk-card\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/other-taxes\/national-taxes\/\">\n        <div class=\"tk-card-head\">\n          <div class=\"tk-card-label\">National taxes<\/div>\n          <div class=\"tk-card-title\">National taxes affecting business<\/div>\n        <\/div>\n        <div class=\"tk-card-body\">\n          <p class=\"tk-card-desc\">Fuel, equipment, and packaging: who pays for each, where payment is made, and how they are recognized as a deductible expense.<\/p>\n          <span class=\"tk-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n      <a class=\"tk-card\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/other-taxes\/excise-tax-and-rent\/\">\n        <div class=\"tk-card-head\">\n          <div class=\"tk-card-label\">Excise tax and rent<\/div>\n          <div class=\"tk-card-title\">Excise tax and mineral rent<\/div>\n        <\/div>\n        <div class=\"tk-card-body\">\n          <p class=\"tk-card-desc\">Excise goods, fiscal warehouses, mineral royalties, and gambling, administered by customs.<\/p>\n          <span class=\"tk-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n    <\/div>\n    <a class=\"tk-compare\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/other-taxes\/excise-tax-and-rent\/#dogana\">\n      <div class=\"tk-compare-text\">\n        <strong>Taxes or customs<\/strong>\n        <span>Check who administers each obligation, because systems and deadlines vary, and a customs duty does not appear in the tax status.<\/span>\n      <\/div>\n      <span class=\"tk-compare-arrow\">to<\/span>\n    <\/a>\n  <\/div>\n  <div class=\"tk-divider\"><\/div>\n  <div class=\"tk-section\">\n    <div class=\"tk-h2\">See also<\/div>\n    <div class=\"tk-secondary\">\n      <a class=\"tk-sec\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/local-taxes-and-property-tax\/\">Local taxes and property tax<\/a>\n      <a class=\"tk-sec\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/tvsh\/imports-and-exports\/\">VAT on import and export<\/a>\n      <a class=\"tk-sec\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/corporate-income-tax\/deductible-expenses-2\/\">Deductible expenses<\/a>\n      <a class=\"tk-sec\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/invoicing-and-billing\/\">Taxation and invoicing<\/a>\n      <a class=\"tk-sec\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/fiscal-package-2020\/\">The fiscal package of the year<\/a>\n    <\/div>\n  <\/div>\n  <div class=\"tk-final\">\n    <h2>Don't know which of these taxes apply to your business?<\/h2>\n    <p>AlProfit Consult determines the list of obligations based on activity and role, applies the applicable rate to the specific case, and also tracks customs obligations that do not appear in e-Filing as part of the monthly subscription.<\/p>\n    <div class=\"tk-final-btns\">\n      <a class=\"tk-final-btn\" href=\"\/en\/offer\/\">Request a quote<\/a>\n      <a class=\"tk-final-btn-out\" href=\"\/en\/price-2\/\">View pricing<\/a>\n    <\/div>\n    <div class=\"tk-final-trust\">\u2713 No obligation \u00b7 \u2713 Confidentiality \u00b7 \u2713 Response within 24 hours<\/div>\n    <div class=\"tk-final-contact\"><a href=\"tel:+355693232349\">+355 69 323 2349<\/a>&nbsp;\u00b7&nbsp;<a href=\"mailto:info@alprofitconsult.al\">info@alprofitconsult.al<\/a><\/div>\n  <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Taksat komb\u00ebtare dhe akciza P\u00ebrve\u00e7 tatimit mbi fitimin, TVSH-s\u00eb dhe pagave, biznesi takohet me nj\u00eb grup t\u00eb dyt\u00eb detyrimesh q\u00eb nuk shfaqen \u00e7do muaj, por dalin n\u00eb momente t\u00eb caktuara, kur importon, kur mban nj\u00eb flot\u00eb mjetesh, kur nxjerr mineral, kur paketon produkt ose kur tregton produkte n\u00ebn akciz\u00eb. Ky seksion i ndan n\u00eb dy [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":14925,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-54483","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Taksat komb\u00ebtare, akciza dhe renta minerare - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Taksa e qarkullimit dhe e karbonit, taksat e mjeteve, ambalazhet, akciza me administrim doganor dhe renta minerare. 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