{"id":18323,"date":"2023-11-18T11:04:26","date_gmt":"2023-11-18T11:04:26","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18323"},"modified":"2023-11-18T11:04:28","modified_gmt":"2023-11-18T11:04:28","slug":"tatimi-mbi-te-ardhurat-e-korporates-dispozitat-e-llogaritjes-se-tatimit-mbi-te-ardhurat-e-korporates-ndryshimet-ligjore-pas-janar-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-e-korporates-dispozitat-e-llogaritjes-se-tatimit-mbi-te-ardhurat-e-korporates-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Corporate Income Tax: Corporate Income Tax Calculation Provisions (Legal Changes After January 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>T\u00eb ardhurat dhe llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat e korporatave<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>P\u00ebrve\u00e7 rasteve kur parashikohet ndryshe me k\u00ebt\u00eb ligj, t\u00eb gjitha veprimtarit\u00eb e nj\u00eb entiteti trajtohen si veprimtari biznesi dhe t\u00eb gjitha t\u00eb ardhurat e nj\u00eb entiteti p\u00ebrb\u00ebjn\u00eb t\u00eb ardhura nga veprimtaria.<\/p><\/blockquote>\n\n\n\n<p>Tatimi i paguesh\u00ebm mbi t\u00eb ardhurat e korporatave llogaritet duke aplikuar normat e tatimit mbi t\u00eb ardhurat e korporatave t\u00eb p\u00ebrcaktuara n\u00eb nenin 41 t\u00eb k\u00ebtij ligji p\u00ebr t\u00eb ardhurat e tatueshme t\u00eb entitetit dhe reduktohet me:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>kreditimin e tatimit t\u00eb huaj sipas nenit 42 t\u00eb k\u00ebtij ligji;<\/li><li>tatimin e mbajtur n\u00eb burim sipas kreut V t\u00eb k\u00ebtij ligji;<\/li><li>paradh\u00ebniet p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave t\u00eb paguara gjat\u00eb vitit tatimor.<\/li><\/ul>\n\n\n\n<p>N\u00ebse diferenca e llogaritur n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni \u00ebsht\u00eb negative, tatimpaguesi mund t\u00eb k\u00ebrkoj\u00eb tatimin e tep\u00ebrt dhe administrata tatimore do t&#8217;ia kthej\u00eb k\u00ebt\u00eb shum\u00eb tatimpaguesit jo m\u00eb von\u00eb se 60 dit\u00eb nga data e aplikimit. N\u00eb rast se tatimpaguesi nuk e k\u00ebrkon tatimin mbi t\u00eb ardhurat e korporatave t\u00eb paguar tep\u00ebr, ky tatim konsiderohet si nj\u00eb pages\u00eb paradh\u00ebnie p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave t\u00eb vitit tatimor pasardh\u00ebs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Tax rate<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Norma e tatimit mbi t\u00eb ardhurat e korporatave \u00ebsht\u00eb 15%. P\u00ebrjashtimisht, norma tatimore p\u00ebr dividend\u00ebt \u00ebsht\u00eb 8%, pa zbritur asnj\u00eb kosto.<\/p><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Credit for foreign tax for corporate income tax<\/strong><\/h2>\n\n\n\n<p>N\u00ebse gjat\u00eb nj\u00eb viti tatimor entiteti rezident realizon t\u00eb ardhura tatimore nga burime jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, tatimit p\u00ebr t\u2019u paguar nga ai entitet p\u00ebr k\u00ebto t\u00eb ardhura duhet t\u2019i zbritet shuma e tatimit t\u00eb paguar n\u00eb nj\u00eb vend t\u00eb huaj p\u00ebr k\u00ebto t\u00eb ardhura. <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Shuma e tatimit t\u00eb huaj t\u00eb paguar v\u00ebrtetohet me dokumentacionin specifik t\u00eb l\u00ebshuar p\u00ebr k\u00ebt\u00eb q\u00ebllim nga vendi i huaj ku jan\u00eb realizuar t\u00eb ardhurat dhe sipas afateve dhe procedurave t\u00eb p\u00ebrcaktuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p><\/blockquote>\n\n\n\n<p>Kreditimi i tatimit t\u00eb huaj t\u00eb paguar t\u00eb p\u00ebrshkruar n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni nuk mund t\u00eb kaloj\u00eb tatimin e paguesh\u00ebm mbi fitimin e tatuesh\u00ebm p\u00ebr t\u00eb ardhurat e korporatave nga burimi i huaj n\u00ebse k\u00ebto t\u00eb ardhura do t\u00eb ishin realizuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<p>Kreditimi tatimor, si\u00e7 p\u00ebrcaktohet n\u00eb k\u00ebt\u00eb nen, llogaritet ve\u00e7mas p\u00ebr secilin vend t\u00eb huaj, i cili \u00ebsht\u00eb burim t\u00eb ardhurash ose fitimesh, n\u00ebse e ardhura \u00ebsht\u00eb realizuar nga burime t\u00eb huaja n\u00eb m\u00eb shum\u00eb se nj\u00eb vend.<\/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\n<p>Download<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-3.pdf\">LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-3<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-3.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\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>T\u00eb ardhurat dhe llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat e korporatave P\u00ebrve\u00e7 rasteve kur parashikohet ndryshe me k\u00ebt\u00eb ligj, t\u00eb gjitha veprimtarit\u00eb e nj\u00eb entiteti trajtohen si veprimtari biznesi dhe t\u00eb gjitha t\u00eb ardhurat e nj\u00eb entiteti p\u00ebrb\u00ebjn\u00eb t\u00eb ardhura nga veprimtaria. Tatimi i paguesh\u00ebm mbi t\u00eb ardhurat e korporatave llogaritet duke aplikuar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18325,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[443,47,100],"tags":[85,392,89,444],"class_list":["post-18323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kryesore","category-news","category-tatime","tag-ndryshime-ligjore","tag-shkalla-tatimore-tatim-fitimi-5","tag-tatim-fitimi","tag-tatimi-mbi-te-ardhurat-e-korporates"],"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 e korporat\u00ebs: Dispozitat e llogaritjes s\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs (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-e-korporates-dispozitat-e-llogaritjes-se-tatimit-mbi-te-ardhurat-e-korporates-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 e korporat\u00ebs: Dispozitat e llogaritjes s\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs (ndryshimet ligjore pas Janar 2024) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"T\u00eb ardhurat dhe llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat e korporatave P\u00ebrve\u00e7 rasteve kur parashikohet ndryshe me k\u00ebt\u00eb ligj, t\u00eb gjitha veprimtarit\u00eb e nj\u00eb entiteti trajtohen si veprimtari biznesi dhe t\u00eb gjitha t\u00eb ardhurat e nj\u00eb entiteti p\u00ebrb\u00ebjn\u00eb t\u00eb ardhura nga veprimtaria. 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