{"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":"corporate-income-taxprovisions-for-the-calculation-of-corporate-income-taxlegal-changes-after-january-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>Income and calculation of tax payable on corporate income<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Except as otherwise provided by this law, all activities of an entity are treated as business activities and all revenues of an entity constitute business revenues.<\/p><\/blockquote>\n\n\n\n<p>The corporate income tax payable is calculated by applying the corporate income tax rates determined in Article 41 of this law to the taxable income of the entity and is reduced by:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>credit for foreign tax under Article 42 of this law;<\/li><li>the tax withheld at source pursuant to Chapter V of this law;<\/li><li>corporate income tax advances paid during the tax year.<\/li><\/ul>\n\n\n\n<p>If the difference calculated in point 2 of this article is negative, the taxpayer may claim the excess tax, and the tax administration will refund this amount to the taxpayer no later than 60 days from the date of application. If the taxpayer does not claim the overpaid corporate income tax, this tax will be considered an advance payment for the corporate income tax of the following tax year.<\/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>The corporate income tax rate is 15%. Exceptionally, the tax rate on dividends is 8%, with no deductions allowed.<\/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>If during a tax year a resident entity derives taxable income from sources outside the territory of the Republic of Albania, the tax to be paid by that entity for this income must be reduced by the amount of tax paid in a foreign country for this income. <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The amount of foreign tax paid is certified by specific documentation issued for this purpose by the foreign country where the income was earned, and according to the deadlines and procedures determined in the instructions of the minister responsible for finance.<\/p><\/blockquote>\n\n\n\n<p>The credit for foreign tax paid as described in point 1 of this article cannot exceed the tax payable on taxable income from foreign sources if such income were realized in the Republic of Albania.<\/p>\n\n\n\n<p>Your tax credit, as determined in this article, is calculated separately for each foreign country which is a source of income or profits, if the income is derived from foreign sources in more than one country.<\/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\">LAW NO. 29-2023 ON INCOME TAX 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 Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\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\/corporate-income-taxprovisions-for-the-calculation-of-corporate-income-taxlegal-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 e korporat\u00ebs: Dispozitat e llogaritjes s\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs (ndryshimet ligjore pas Janar 2024)\" \/>\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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