{"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":"

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

The following income is considered taxable income of a personal income taxpayer:
a) employment income;
b) business income;
c) investment income.<\/p><\/blockquote>\n\n\n\n

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

Income that is not subject to personal income tax<\/h2>\n\n\n\n


The following income is not subject to personal income tax:
a) the income received as a result of coverage under the mandatory social security and health insurance scheme;
b) financial assistance from public budgets for individuals with no income or low income, as defined in the relevant applicable legislation;
c) income exempted under international agreements ratified by the Assembly of the Republic of Albania;
c) financial compensation paid to property owners as compensation for expropriations carried out by the state in the public interest, or to former owners for the expropriation of their property in the past;
d) financial compensation paid to former political prisoners and their descendants;
dh) awards and prizes given by state institutions for achievements in science, sport, and culture;
e) scholarships for pupils and students;
e) compensation benefits obtained through final court decisions, compensation benefits under the insurance contract obtained in accordance with the law in force on insurance and reinsurance activities, as well as certain reimbursements for judicial costs;
f) revenues from support through grants and subsidies in agriculture and livestock farming with funds from the state budget or other sources.<\/p>\n\n\n\n

Income from employment<\/h2>\n\n\n\n

T\u00eb ardhurat nga pun\u00ebsimi p\u00ebrfshijn\u00eb:<\/p>\n\n\n\n

a) wages, bonuses, and benefits arising from employment or similar relationships, including the transfer or loan of employees, regardless of whether these relationships are current, future or past, and where the taxpayer is required to follow the payer's instructions in order to receive the payment or compensation;
b) directors' remuneration, remuneration as a member of a company's board of directors or legal body, as well as remuneration for management and participation in supervisory boards;
c) the rewards and benefits paid by the company to its partner for the work performed for that company;
c) the income earned by a self-employed individual if:
i. 80 percent or more of the revenues earned are received directly or indirectly from a single client; or
ii. 90 percent or more of total revenues earned are derived from fewer than three clients.<\/p>\n\n\n\n

The letter \u201c\u00e7\u201d does not apply if the self-employed individual provides services exclusively to non-residents of the Republic of Albania or solely to entities that do not have a permanent establishment in the Republic of Albania. In that case, the self-employed individual is considered to derive business income.<\/p><\/blockquote>\n\n\n\n

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

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

T\u00eb ardhura t\u00eb p\u00ebrftuara nga pun\u00ebsimi nuk do t\u00eb konsiderohen si t\u00eb tilla n\u00eb rastet kur:
a) the value of meals consumed, non-alcoholic beverages, work equipment, medical treatment, and other benefits provided, in the premises where operations are carried out by or on behalf of an employer, are available to all employees under similar conditions and create better working conditions for employees;
b) reimbursement of travel and accommodation expenses and travel per diems is paid in accordance with the procedure set forth in the applicable legislation or in the secondary regulations issued under this law.;
c) compensation for employees in the event of illness, accidents, or living hardships, in accordance with the provisions of the relevant applicable legislation and the provisions of secondary regulations implementing this law.;
c) contributions for life, health, and workplace accident insurance;
d) the income arising from salaries and compensation for employment relationships of consular officials, diplomats, or similar personnel of third countries and international organizations, who, while performing their official functions in the Republic of Albania, in accordance with international conventions or agreements ratified, accepted, or signed by the Republic of Albania or the Council of Ministers, enjoy diplomatic status.<\/p>\n\n\n\n

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

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

Source: General Directorate of Taxes.<\/a><\/p>\n\n\n

Do you have a question?<\/h3>

Do not hesitate to 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":"

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 […]<\/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":"\nTatimi 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)\" \/>\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. T\u00eb ardhurat jan\u00eb t\u00eb tatueshme pavar\u00ebsisht n\u00ebse paguhen n\u00eb t\u00eb holla ose n\u00eb natyr\u00eb. 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