{"id":18119,"date":"2023-08-31T16:49:39","date_gmt":"2023-08-31T16:49:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18119"},"modified":"2023-08-31T16:49:41","modified_gmt":"2023-08-31T16:49:41","slug":"tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-ndryshimet-ligjore-pas-janar-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Personal Income Tax: Determination of Taxable Income (Legal Changes After January 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Taxable income<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The following income is considered taxable income of a personal income taxpayer:<br>a) employment income;<br>b) business income;<br>c) investment income.<\/p><\/blockquote>\n\n\n\n<p>Income is taxable whether paid in cash or in kind. Income in kind shall be valued at market value, insofar as it is not otherwise determined in this law or in subordinate legislation issued pursuant to it. The arm's length principle, as defined in Article 44 of this law, shall apply to transactions between related parties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Income that is not subject to personal income tax<\/h2>\n\n\n\n<p><br>The following income is not subject to personal income tax:<br>a) t\u00eb ardhurat e p\u00ebrfituara si rezultat i sigurimit n\u00eb skem\u00ebn e detyrueshme t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore;<br>b) ndihmat ekonomike nga buxhetet publike p\u00ebr individ\u00ebt pa t\u00eb ardhura ose me t\u00eb ardhura t\u00eb ul\u00ebta, sipas p\u00ebrcaktimeve n\u00eb legjislacionin p\u00ebrkat\u00ebs n\u00eb fuqi;<br>c) t\u00eb ardhurat e p\u00ebrjashtuara n\u00eb baz\u00eb t\u00eb marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<br>\u00e7) kompensimet financiare t\u00eb paguara p\u00ebr pronar\u00ebt e pronave si shp\u00ebrblim p\u00ebr shpron\u00ebsimet e b\u00ebra nga shteti p\u00ebr interesa publike, ose ish-pronar\u00ebve p\u00ebr shpron\u00ebsimin e pron\u00ebs s\u00eb tyre n\u00eb t\u00eb kaluar\u00ebn;<br>d) kompensimet financiare t\u00eb paguara ish-t\u00eb d\u00ebnuarve politik\u00eb dhe pasardh\u00ebsve t\u00eb tyre;<br>dh) shp\u00ebrblimet dhe \u00e7mimet e dh\u00ebna nga institucionet shtet\u00ebrore p\u00ebr arritje n\u00eb shkenc\u00eb, sport, kultur\u00eb;<br>e) bursat e nx\u00ebn\u00ebsve dhe t\u00eb student\u00ebve;<br>\u00eb) p\u00ebrfitimet p\u00ebr d\u00ebmshp\u00ebrblime, t\u00eb marra n\u00ebp\u00ebrmjet vendimeve t\u00eb form\u00ebs s\u00eb prer\u00eb t\u00eb gjykatave, p\u00ebrfitimet p\u00ebr d\u00ebmshp\u00ebrblimet nga kontrata e sigurimit, t\u00eb marra n\u00eb zbatim t\u00eb ligjit n\u00eb fuqi p\u00ebr veprimtarin\u00eb e sigurimit dhe risigurimit, si dhe kompensimet e caktuara p\u00ebr kostot gjyq\u00ebsore;<br>f) t\u00eb ardhurat nga mb\u00ebshtetja me grante dhe subvencione n\u00eb bujq\u00ebsi dhe blegtori me fonde t\u00eb buxhetit t\u00eb shtetit ose burime t\u00eb tjera.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u00eb ardhurat nga pun\u00ebsimi<\/h2>\n\n\n\n<p>T\u00eb ardhurat nga pun\u00ebsimi p\u00ebrfshijn\u00eb:<\/p>\n\n\n\n<p>a) pagat, shp\u00ebrblimet dhe p\u00ebrfitimet q\u00eb rrjedhin nga marr\u00ebdh\u00ebnie pun\u00ebsimi ose t\u00eb ngjashme me to, p\u00ebrfshir\u00eb transferimin apo huazimin e punonj\u00ebsve, pavar\u00ebsisht n\u00ebse k\u00ebto marr\u00ebdh\u00ebnie jan\u00eb aktuale, t\u00eb ardhshme ose t\u00eb kaluara, dhe ku tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb ndjek\u00eb udh\u00ebzimet e paguesit t\u00eb t\u00eb ardhurave n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb marr\u00eb pages\u00ebn apo shp\u00ebrblimin;<br>b) shp\u00ebrblimet e drejtor\u00ebve, shp\u00ebrblimet si an\u00ebtar i bordit t\u00eb drejtor\u00ebve ose i organit ligjor t\u00eb nj\u00eb shoq\u00ebrie, si dhe shp\u00ebrblimet p\u00ebr menaxhimin dhe pjes\u00ebmarrjen n\u00eb k\u00ebshillat drejtues;<br>c) shp\u00ebrblimet dhe p\u00ebrfitimet e paguara nga shoq\u00ebria p\u00ebr ortakun e saj p\u00ebr pun\u00ebn e kryer p\u00ebr k\u00ebt\u00eb shoq\u00ebri;<br>\u00e7) t\u00eb ardhurat e fituara nga nj\u00eb individ i vet\u00ebpun\u00ebsuar n\u00ebse:<br>i. 80 p\u00ebr qind ose m\u00eb shum\u00eb e t\u00eb ardhurave t\u00eb fituara merren direkt ose indirekt nga nj\u00eb klient i vet\u00ebm; ose<br>ii. 90 p\u00ebr qind ose m\u00eb shum\u00eb e t\u00eb ardhurave totale t\u00eb fituara merren nga m\u00eb pak se 3 klient\u00eb.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Shkronja \u201c\u00e7\u201d nuk zbatohet n\u00ebse individi i vet\u00ebpun\u00ebsuar ofron sh\u00ebrbime vet\u00ebm p\u00ebr persona jorezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb apo vet\u00ebm p\u00ebr entitete q\u00eb nuk kan\u00eb nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. N\u00eb k\u00ebt\u00eb rast, i vet\u00ebpun\u00ebsuari konsiderohet se realizon t\u00eb ardhura nga biznesi.<\/p><\/blockquote>\n\n\n\n<p>T\u00eb ardhurat nga pun\u00ebsimi, p\u00ebrve\u00e7 parashikimeve t\u00eb pik\u00ebs 1 t\u00eb k\u00ebtij neni, p\u00ebrfshijn\u00eb edhe pagesat q\u00eb kryhen n\u00eb rastet e humbjes ose nd\u00ebrprerjes s\u00eb marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebsimit.<\/p>\n\n\n\n<p>Kur t\u00eb ardhurat nga pun\u00ebsimi i paguhen nj\u00eb t\u00eb pun\u00ebsuari n\u00ebp\u00ebrmjet nj\u00eb agjenti pun\u00ebsimi jorezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe shuma e p\u00ebrgjithshme e paguar p\u00ebrfshin tarif\u00ebn e komisionit, t\u00eb ardhurat nga pun\u00ebsimi konsiderohen t\u00eb jen\u00eb s\u00eb paku 80% e shum\u00ebs s\u00eb p\u00ebrgjithshme.<\/p>\n\n\n\n<p>T\u00eb ardhura t\u00eb p\u00ebrftuara nga pun\u00ebsimi nuk do t\u00eb konsiderohen si t\u00eb tilla n\u00eb rastet kur:<br>a) vlera e ushqimeve t\u00eb konsumuara, pijeve joalkoolike, pajisjet e pun\u00ebs, trajtimi mjek\u00ebsor dhe p\u00ebrfitime t\u00eb tjera t\u00eb parashikuara, n\u00eb ambientet ku operohet nga ose n\u00eb em\u00ebr t\u00eb nj\u00eb pun\u00ebdh\u00ebn\u00ebsi, jan\u00eb t\u00eb disponueshme p\u00ebr t\u00eb gjith\u00eb t\u00eb pun\u00ebsuarit n\u00eb kushte t\u00eb ngjashme dhe krijojn\u00eb kushte m\u00eb t\u00eb mira pune p\u00ebr t\u00eb pun\u00ebsuarit;<br>b) rimbursimi i shpenzimeve t\u00eb udh\u00ebtimit dhe akomodimit dhe dietat e udh\u00ebtimit, paguhen n\u00eb baz\u00eb t\u00eb procedur\u00ebs s\u00eb p\u00ebrcaktuar sipas legjislacionit n\u00eb fuqi, apo akteve n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji;<br>c) kompensimet p\u00ebr punonj\u00ebsit n\u00eb rast t\u00eb s\u00ebmundjeve, fatkeq\u00ebsive apo v\u00ebshtir\u00ebsive t\u00eb jetes\u00ebs sipas parashikimeve n\u00eb legjislacionin p\u00ebrkat\u00ebs n\u00eb fuqi dhe dispozitave t\u00eb akteve n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji;<br>\u00e7) kontributet p\u00ebr sigurimin e jet\u00ebs, sh\u00ebndetit dhe aksidenteve n\u00eb pun\u00eb;<br>d) t\u00eb ardhurat q\u00eb rrjedhin nga pagat dhe kompensimet p\u00ebr marr\u00ebdh\u00ebniet e pun\u00ebs t\u00eb zyrtar\u00ebve t\u00eb konsullatave, diplomat\u00ebt, ose t\u00eb ngjash\u00ebm t\u00eb vendeve t\u00eb treta dhe organizatave nd\u00ebrkomb\u00ebtare, t\u00eb cil\u00ebt gjat\u00eb kryerjes s\u00eb funksioneve t\u00eb tyre zyrtare n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, n\u00eb p\u00ebrputhje me konventat apo marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara, pranuara ose n\u00ebnshkruara nga Republika e Shqip\u00ebris\u00eb apo K\u00ebshilli i Ministrave, g\u00ebzojn\u00eb statusin diplomatik.<\/p>\n\n\n\n<p>Annual taxable income from employment relationships is defined as the total amount of taxable employment income received by a taxpayer during the tax year.<\/p>\n\n\n\n<p>Shuma e pagave dhe t\u00eb ngjashme me to t\u00eb paguara n\u00eb nj\u00eb pages\u00eb t\u00eb vetme n\u00eb nj\u00eb vit t\u00eb caktuar p\u00ebrb\u00ebjn\u00eb t\u00eb ardhura t\u00eb viteve p\u00ebr t\u00eb cilat jan\u00eb paguar.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/70\/tatimi-mbi-te-ardhurat\" 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>E ardhura e tatueshme T\u00eb ardhurat e m\u00ebposhtme konsiderohen si t\u00eb ardhura t\u00eb tatueshme t\u00eb nj\u00eb tatimpaguesi t\u00eb tatimit mbi t\u00eb ardhurat personale:a) t\u00eb ardhura nga pun\u00ebsimi;b) t\u00eb ardhura nga biznesi;c) t\u00eb ardhura nga investimet. T\u00eb ardhurat jan\u00eb t\u00eb tatueshme pavar\u00ebsisht n\u00ebse paguhen n\u00eb t\u00eb holla ose n\u00eb natyr\u00eb. T\u00eb ardhurat n\u00eb natyr\u00eb vler\u00ebsohen me [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18120,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[432,90,249],"class_list":["post-18119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-ligji-per-tatimin-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme (ndryshimet ligjore pas Janar 2024) - 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\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-ndryshimet-ligjore-pas-janar-2024\/\" \/>\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: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme (ndryshimet ligjore pas Janar 2024) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"E ardhura e tatueshme T\u00eb ardhurat e m\u00ebposhtme konsiderohen si t\u00eb ardhura t\u00eb tatueshme t\u00eb nj\u00eb tatimpaguesi t\u00eb tatimit mbi t\u00eb ardhurat personale:a) t\u00eb ardhura nga pun\u00ebsimi;b) t\u00eb ardhura nga biznesi;c) t\u00eb ardhura nga investimet. 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