{"id":36097,"date":"2026-03-20T10:50:09","date_gmt":"2026-03-20T10:50:09","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=36097"},"modified":"2026-03-20T10:58:01","modified_gmt":"2026-03-20T10:58:01","slug":"income-tax-changes-march-2026-self-employed-sponsorships","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/ndryshimet-tatimit-te-ardhurave-mars-2026-vetepunesuar-sponsorizime\/","title":{"rendered":"Income tax changes, March 2026: what changes for the self-employed, sponsoring businesses, and employers"},"content":{"rendered":"

Instruction No. 9, dated March 12, 2026<\/a> (income tax changes, March 2026) amends several points of General Instruction no. 26\/2023<\/a>, which regulates the enforcement of law no. 29\/2023<\/a> \u201cFor income tax.\u201d Some of the changes are corrective. Others directly affect how the self-employed, sponsoring businesses, and employers with voluntary pension plans declare and pay taxes.<\/p>\n\n\n\n

You can work as self-employed, set your own schedule, and choose your clients. But if 80% of your income comes from a single client, Albanian law may consider you an employee. Taxes differ. Obligations differ. <\/p>\n\n\n\n

This article explains what changes, who is affected, and what is specifically required.<\/p>\n\n\n\n

Self-employment and declaration of status<\/h2>\n\n\n\n

This is the change with the broadest impact. It affects independent professionals: consultants, IT, lawyers, architects, and any self-employed individual who derives most of their income from a limited number of clients.<\/p>\n\n\n\n

Law No. 29\/2023<\/a> parashikon se t\u00eb ardhurat e vet\u00ebpun\u00ebsuarit mund t\u00eb riklasifikohen si t\u00eb ardhura nga pun\u00ebsimi n\u00ebse 80% ose m\u00eb shum\u00eb e tyre merren nga nj\u00eb klient i vet\u00ebm, ose n\u00ebse 90% ose m\u00eb shum\u00eb merren nga m\u00eb pak se tre klient\u00eb, sipas nenit 12, shkronja \u201c\u00e7\u201d t\u00eb ligjit. Ky riklasifikim ka pasoja tatimore konkrete. T\u00eb ardhurat nga biznesi tatohen me norm\u00ebn 15% deri n\u00eb 14 000 000 lek\u00eb n\u00eb vit, sipas nenit 24, pika 2 t\u00eb ligjit. T\u00eb ardhurat nga pun\u00ebsimi tatohen me norm\u00ebn progresive 13% deri n\u00eb 2 040 000 lek\u00eb dhe 23% mbi k\u00ebt\u00eb kufi, sipas nenit 24, pika 1. P\u00ebr nj\u00eb profesionist me t\u00eb ardhura t\u00eb mesme, diferenca \u00ebsht\u00eb e ndjeshme.<\/p>\n\n\n\n

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Article 12, letter \u201c\u00e7\u201d, Law no. 29\/2023 \u201cIncome earned by a self-employed individual if: i. 80 percent or more of the earned income is derived directly or indirectly from a single client; or ii. 90 percent or more of the total income earned is derived from less than 3 clients.\u201d<\/p>\n<\/blockquote>\n\n\n\n

March 2026 Directive<\/a> expand the procedure that allows the self-employed to avoid this reclassification through self-declaration.<\/p>\n\n\n\n

How self-declaration works<\/h3>\n\n\n\n

The self-employed person submits the \u201cSelf-Employment Status Declaration\u201d to the regional tax office where they are registered. This document is completed according to the model in Attachment no. 1 <\/a>of the law and is submitted together with the annual business income tax return, by March of the following tax year.<\/p>\n\n\n\n

Download the form here <\/p>\n\n\n\n