{"id":18217,"date":"2023-10-08T17:04:33","date_gmt":"2023-10-08T17:04:33","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18217"},"modified":"2023-10-08T17:04:35","modified_gmt":"2023-10-08T17:04:35","slug":"personal-income-tax-the-taxable-base-for-personal-income-and-provisions-for-calculating-the-tax-legal-changes-after-january-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-baza-tatimore-e-te-ardhurave-personale-dhe-dispozita-te-llogaritjes-se-llogaritjes-se-tatimit-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Personal Income Tax: the personal income tax base and provisions for calculating the tax (legal changes after January 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Annual tax base<\/strong><\/h2>\n\n\n\n<p>The annual tax base consists of:<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>a) annual taxable employment income;<\/p><p>b) the business's annual taxable income;<\/p><p>c) the annual taxable income from investments.<\/p><\/blockquote><\/figure>\n\n\n\n<p> The annual taxable base is reduced by the compensations and deductions provided for under this law. If the difference between the annual taxable income and the total amount of compensations and deductions is negative, the annual taxable base is considered to be zero.<\/p>\n\n\n\n<p>The amount of income tax payable by a person for a tax year is the total of the amounts payable under this chapter for each tax return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z<strong>Screams from the tax base<\/strong><\/h2>\n\n\n\n<p>A personal income taxpayer with income from employment and\/or business may deduct from the tax base for the tax period:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>a) an amount of 600,000 lek if annual income is up to 600,000 lek, or an amount of 50,000 lek per month if monthly income is up to 50,000 lek;<\/p><p>b) an amount of 420,000 lek\u00eb if annual income is above 600,000 lek\u00eb up to 720,000 lek\u00eb, or an amount of 35,000 lek\u00eb per month if monthly income is above 50,000 lek\u00eb up to 60,000 lek\u00eb;<\/p><p>c) an amount of 360,000 lek if annual income exceeds 720,000 lek, or an amount of 30,000 lek per month if monthly income exceeds 60,000 lek;<\/p><p>d) a compensation amount of 48,000 lek for each child under his care who is less than 18 years old.<\/p><\/blockquote>\n\n\n\n<p>A personal income tax taxpayer with annual taxable income from employment and\/oror annual taxable business income of less than 1,200,000 lek, may deduct, in addition to the individual amounts under paragraph 1 of this article, current expenses for the education of his dependent children, up to a maximum of 100,000 lek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Request for a discount<\/strong><\/h2>\n\n\n\n<p>Child support and education expenses are required from the family member with the highest annual taxable income. Detailed procedures for implementing this article are set forth in a directive by the minister responsible for finance.<\/p>\n\n\n\n<p>A personal income taxpayer with employment income, Through the personal status declaration, the personal income taxpayer with employment income may request personal deductions from his payroll tax agent on a monthly basis, in an amount equal to 1\/12 of the sum referred to in letters \u201ca,\u201d \u201cb,\u201d and \u201cc\u201d of paragraph 1 of Article 22 of this law.<\/p>\n\n\n\n<p>The personal deduction may be claimed only once per tax year. A taxpayer who claims the personal deduction, or any portion of it, may not claim it more than once in a month.<\/p>\n\n\n\n<p>Other deductions, in addition to personal deductions in accordance with letters \u201ca,\u201d \u201cb,\u201d and \u201cc\u201d of paragraph 1 of Article 22 of this law, may only be claimed through the annual income tax return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Tax rate<\/strong><\/h2>\n\n\n\n<p>Taxable employment income is taxed at the following progressive rates:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><thead><tr><th>Annual tax base<\/th><th>Annual rate<\/th><\/tr><\/thead><tbody><tr><td>0 \u2013 2,040,000 lek <\/td><td>13%<\/td><\/tr><tr><td>Over 2,040,000 lek <\/td><td>23%<\/td><\/tr><\/tbody><\/table><figcaption>Tax on employment income<\/figcaption><\/figure>\n\n\n\n<p>Net taxable income (taxable profit) from business for merchants and self-employed individuals is taxed at the following progressive rates:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Annual tax base<\/th><th>Tax rate<\/th><\/tr><\/thead><tbody><tr><td>0 \u2013 14,000,000 lek <\/td><td>15%<\/td><\/tr><tr><td>Over 14,000,000 lek <\/td><td>23%<\/td><\/tr><\/tbody><\/table><figcaption>Tax on business income <\/figcaption><\/figure>\n\n\n\n<p>Investment income is taxed at the following rates:<\/p>\n\n\n\n<p>a) income from dividends 8%;<\/p>\n\n\n\n<p>b) any other income from investment 15%.<\/p>\n\n\n\n<p>Except as otherwise provided in this law, no costs shall be deducted from the income from the investment.<\/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>Baza tatimore vjetore Baza tatimore vjetore p\u00ebrb\u00ebhet nga: a) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb pun\u00ebsimit; b) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit; c) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb investimeve. Baza tatimore vjetore zvog\u00eblohet me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas k\u00ebtij ligji. N\u00ebse diferenca midis t\u00eb ardhurave vjetore t\u00eb tatueshme dhe shum\u00ebs [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18218,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[389,309,322,90,249,440],"class_list":["post-18217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-investime","tag-norma-tatimore","tag-tatim-mbi-te-ardhurat-nga-punesimi","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale","tag-te-ardhura-nga-biznesi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tatimi mbi t\u00eb ardhurat personale: baza tatimore e t\u00eb ardhurave personale dhe dispozita t\u00eb llogaritjes s\u00eb llogaritjes s\u00eb tatimit: (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\/personal-income-tax-the-taxable-base-for-personal-income-and-provisions-for-calculating-the-tax-legal-changes-after-january-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: baza tatimore e t\u00eb ardhurave personale dhe dispozita t\u00eb llogaritjes s\u00eb llogaritjes s\u00eb tatimit: (ndryshimet ligjore pas Janar 2024)\" \/>\n<meta property=\"og:description\" content=\"Baza tatimore vjetore Baza tatimore vjetore p\u00ebrb\u00ebhet nga: a) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb pun\u00ebsimit; b) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit; c) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb investimeve. Baza tatimore vjetore zvog\u00eblohet me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas k\u00ebtij ligji. 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