{"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":"tatimi-mbi-te-ardhurat-personale-baza-tatimore-e-te-ardhurave-personale-dhe-dispozita-te-llogaritjes-se-llogaritjes-se-tatimit-ndryshimet-ligjore-pas-janar-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) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb pun\u00ebsimit;<\/p><p>b) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit;<\/p><p>c) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb investimeve.<\/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>Shuma e tatimit mbi t\u00eb ardhurat e pagueshme nga nj\u00eb person p\u00ebr nj\u00eb vit tatimor \u00ebsht\u00eb totali i shumave t\u00eb pagueshme sipas k\u00ebtij kreu p\u00ebr secil\u00ebn deklarat\u00eb tatimore.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z<strong>britjet nga baza tatimore<\/strong><\/h2>\n\n\n\n<p>Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi dhe\/ose biznesi mund t\u00eb zbres\u00eb nga baza tatimore p\u00ebr periudh\u00ebn tatimore:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>a) nj\u00eb shum\u00eb prej 600 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb deri 600 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 50.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb deri n\u00eb 50.000 lek\u00eb;<\/p><p>b) nj\u00eb shum\u00eb prej 420 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 600 000 lek\u00eb deri n\u00eb 720 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 35.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb mbi 50.000 lek\u00eb deri n\u00eb 60.000 lek\u00eb;<\/p><p>c) nj\u00eb shum\u00eb prej 360 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 30.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb mbi 60.000 lek\u00eb;<\/p><p>d) nj\u00eb shum\u00eb kompensimi p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 prej 48 000 lek\u00ebsh.<\/p><\/blockquote>\n\n\n\n<p>Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale me t\u00eb ardhura vjetore t\u00eb tatueshme nga pun\u00ebsimi dhe\/ose t\u00eb ardhura vjetore t\u00eb tatueshme nga biznesi m\u00eb pak se 1 200 000 lek\u00eb mund t\u00eb zbres\u00eb, p\u00ebrve\u00e7 shumave individuale sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni, shpenzimet korrente p\u00ebr arsimin e f\u00ebmij\u00ebve n\u00eb ngarkim t\u00eb tij, n\u00eb vler\u00ebn maksimale 100 000 lek\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Request for a discount<\/strong><\/h2>\n\n\n\n<p>Kompensimi p\u00ebr f\u00ebmij\u00ebn n\u00eb ngarkim t\u00eb tij dhe shpenzimet p\u00ebr arsim k\u00ebrkohen nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme. Procedurat e detajuara p\u00ebr zbatimin e k\u00ebtij neni p\u00ebrcaktohen me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n<p>Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi, n\u00ebp\u00ebrmjet deklarat\u00ebs s\u00eb statusit personal, mund t\u00eb k\u00ebrkoj\u00eb zbritjet personale nga agjenti i tij tatimor i list\u00ebpages\u00ebs n\u00eb baz\u00eb mujore, n\u00eb vler\u00ebn prej 1\/12 e shum\u00ebs s\u00eb p\u00ebrmendur n\u00eb shkronjat \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb pik\u00ebs 1 t\u00eb nenit 22 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n<p>Zbritja personale mund t\u00eb pretendohet vet\u00ebm nj\u00eb her\u00eb n\u00eb nj\u00eb vit tatimor. Tatimpaguesi, i cili k\u00ebrkon zbritjen personale apo pjes\u00eb t\u00eb saj, nuk mund ta k\u00ebrkoj\u00eb m\u00eb shum\u00eb se nj\u00eb her\u00eb n\u00eb nj\u00eb muaj.<\/p>\n\n\n\n<p>Zbritjet e tjera p\u00ebrve\u00e7 zbritjeve personale n\u00eb p\u00ebrputhje me shkronjat \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb pik\u00ebs 1 t\u00eb nenit 22 t\u00eb k\u00ebtij ligji, mund t\u00eb k\u00ebrkohen vet\u00ebm n\u00ebp\u00ebrmjet deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Tax rate<\/strong><\/h2>\n\n\n\n<p>T\u00eb ardhurat e tatueshme nga pun\u00ebsimi tatohen me normat progresive t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><thead><tr><th>Annual tax base<\/th><th>Norma vjetore<\/th><\/tr><\/thead><tbody><tr><td>0 \u2013 2 040 000 lek\u00eb <\/td><td>13%<\/td><\/tr><tr><td>Mbi 2 040 000 lek\u00eb <\/td><td>23%<\/td><\/tr><\/tbody><\/table><figcaption>Tatimi mbi t\u00eb ardhurat nga pun\u00ebsimi<\/figcaption><\/figure>\n\n\n\n<p>T\u00eb ardhurat neto t\u00eb tatueshme (fitimi i tatuesh\u00ebm) nga biznesi p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit tatohen me normat progresive t\u00eb m\u00ebposhtme:<\/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\u00eb <\/td><td>15%<\/td><\/tr><tr><td>Mbi 14 000 000 lek\u00eb <\/td><td>23%<\/td><\/tr><\/tbody><\/table><figcaption>Tatimi mbi t\u00eb ardhurat nga biznesi <\/figcaption><\/figure>\n\n\n\n<p>T\u00eb ardhurat nga investimi tatohen me normat e m\u00ebposhtme:<\/p>\n\n\n\n<p>a) t\u00eb ardhurat nga divident\u00ebt 8%;<\/p>\n\n\n\n<p>b) \u00e7do z\u00eb tjet\u00ebr i t\u00eb ardhurave nga investimi 15%.<\/p>\n\n\n\n<p>P\u00ebrve\u00e7se kur parashikohet ndryshe n\u00eb k\u00ebt\u00eb ligj, asnj\u00eb kosto nuk zbritet kundrejt t\u00eb ardhurave nga investimi.<\/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 plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\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\/tatimi-mbi-te-ardhurat-personale-baza-tatimore-e-te-ardhurave-personale-dhe-dispozita-te-llogaritjes-se-llogaritjes-se-tatimit-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: 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\" \/>\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. 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