{"id":18293,"date":"2023-10-26T18:22:16","date_gmt":"2023-10-26T18:22:16","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18293"},"modified":"2023-10-26T18:43:51","modified_gmt":"2023-10-26T18:43:51","slug":"the-list-of-262-self-employed-professions-that-will-be-subject-to-taxation-is-published","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/publikohet-lista-e-262-profesioneve-te-te-vetepunesuave-qe-do-te-jene-objekt-tatimi-13-23\/","title":{"rendered":"The list of 262 self-employed professions that will be subject to a 13\u201323% tax has been published."},"content":{"rendered":"<p>On January 1, 2024, the new law takes effect. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u201cFor income tax\u201d<\/a>. Under the new law, employment income will be taxed at progressive rates of 13% and 23%; net business income will be taxed at progressive rates of 15% and 23%; Investment income is taxed at the respective rates of 8% on dividends and profit distributions and 15% on other investment income.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>The Council of Ministers has prepared the draft decision that specifies the analytical list of services, including professional services, provided by self-employed individuals and entities with annual revenues of up to 14 million lek\u00eb.<\/p><\/blockquote><\/figure>\n\n\n\n<p>These will pay personal income tax or corporate income tax, starting in the 2024 fiscal year, consisting of activities according to the codes provided in the Nomenclature of Economic Activities (Rev. 2), presented analytically in Table No. 2, which is provided in full at the end of the article. The list contains 262 professions.<\/p>\n\n\n\n<p>According to the decision, in cases where taxpayers are unclear about the categorization of the economic activity they conduct, or about the income tax rate applicable to their activity, The General Directorate of Taxes, based on the Nomenclature of Activities, determines the division and activity to which the respective taxpayer belongs.<\/p>\n\n\n\n<p>The decision states that the list of services will be subject to taxation as of January 1, 2024.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Under the Law \u201cOn Income Tax,\u201d as of January 1, 2024, self-employed individuals in liberal professions will no longer be treated as small businesses with a 0.1% rate, but their net business income (profit), after deductible expenses in accordance with Article 22 of the law, Self-employed individuals will be taxed at a rate of 15% on the portion from 0 to 1,400,000 lek and at a rate of 23% on amounts above 1,400,000 lek.<\/p><\/blockquote>\n\n\n\n<p>Source: <a href=\"https:\/\/www.monitor.al\/publikohet-lista-e-262-profesioneve-te-te-vetepunesuave-qe-do-te-jene-objekt-tatimi-13-23-nga-1-janari-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">Monitor Magazine.<\/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>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><a href=\"https:\/\/www.monitor.al\/images\/2023\/10\/be760ae6-c3fe-4d36-97f1-48dd05c8e979.jpg\"><img decoding=\"async\" src=\"https:\/\/www.monitor.al\/images\/2023\/10\/be760ae6-c3fe-4d36-97f1-48dd05c8e979.jpg\" alt=\"\" class=\"wp-image-306682\"\/><\/a><\/figure><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><a href=\"https:\/\/www.monitor.al\/images\/2023\/10\/kh-1.jpg\"><img decoding=\"async\" src=\"https:\/\/www.monitor.al\/images\/2023\/10\/kh-1.jpg\" alt=\"\" class=\"wp-image-306685\"\/><\/a><\/figure><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.monitor.al\/images\/2023\/10\/khk.jpg\" alt=\"\" class=\"wp-image-306684\"\/><\/figure><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.monitor.al\/images\/2023\/10\/oi.jpg\" alt=\"\" class=\"wp-image-306686\"\/><\/figure><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.monitor.al\/images\/2023\/10\/oio.jpg\" alt=\"\" class=\"wp-image-306687\"\/><\/figure><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.monitor.al\/images\/2023\/10\/oioi.jpg\" alt=\"\" class=\"wp-image-306690\"\/><figcaption><img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"1103\" alt=\"\" src=\"https:\/\/www.monitor.al\/images\/2023\/10\/oioiooio.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"689\" alt=\"\" src=\"https:\/\/www.monitor.al\/images\/2023\/10\/oiooioioioi.jpg\"><\/figcaption><\/figure><\/div>","protected":false},"excerpt":{"rendered":"<p>Nga 1 janari 2024 hyn n\u00eb fuqi ligji i ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. P\u00ebrmes ligjit t\u00eb ri, t\u00eb ardhurat nga pun\u00ebsimi do t\u00eb tatohen sipas normave progresive 13% dhe 23%; t\u00eb ardhurat neto nga biznesi tatohen sipas normave progresive 15% dhe 23%; t\u00eb ardhurat nga investimi tatohen sipas normave respektive 8% dividendi dhe [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18294,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[85,329,90,249],"class_list":["post-18293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-ndryshime-ligjore","tag-profesionet-e-lira","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>Publikohet lista e 262 profesioneve t\u00eb t\u00eb vet\u00ebpun\u00ebsuave, q\u00eb do t\u00eb jen\u00eb objekt tatimi 13-23% - 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\/the-list-of-262-self-employed-professions-that-will-be-subject-to-taxation-is-published\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publikohet lista e 262 profesioneve t\u00eb t\u00eb vet\u00ebpun\u00ebsuave, q\u00eb do t\u00eb jen\u00eb objekt tatimi 13-23% - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Nga 1 janari 2024 hyn n\u00eb fuqi ligji i ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. P\u00ebrmes ligjit t\u00eb ri, t\u00eb ardhurat nga pun\u00ebsimi do t\u00eb tatohen sipas normave progresive 13% dhe 23%; t\u00eb ardhurat neto nga biznesi tatohen sipas normave progresive 15% dhe 23%; t\u00eb ardhurat nga investimi tatohen sipas normave respektive 8% dividendi dhe [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/the-list-of-262-self-employed-professions-that-will-be-subject-to-taxation-is-published\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-26T18:22:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-26T18:43:51+00:00\" \/>\n<meta property=\"og:image\" 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