{"id":19785,"date":"2024-11-29T23:06:58","date_gmt":"2024-11-29T23:06:58","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=19785"},"modified":"2024-12-01T17:23:09","modified_gmt":"2024-12-01T17:23:09","slug":"base-imponibile-annuale-e-aliquote-fiscali","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/individe\/baza-tatimore\/baza-tatimore-vjetore-dhe-normat-tatimore\/","title":{"rendered":"Base imponibile annuale e aliquote fiscali"},"content":{"rendered":"<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/it\/\">Pagina Iniziale<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/\">Normativa fiscale<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/individe\/\">Persone fisiche<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/individe\/baza-tatimore\/\">Base imponibile<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Base imponibile annuale e aliquote fiscali<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1277\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/Baza-Tatimore-Vjetore-dhe-Normat-Tatimore-Alprofit-Consult.jpg\" alt=\"\" class=\"wp-image-19803\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/Baza-Tatimore-Vjetore-dhe-Normat-Tatimore-Alprofit-Consult.jpg 1920w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/Baza-Tatimore-Vjetore-dhe-Normat-Tatimore-Alprofit-Consult-768x511.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/Baza-Tatimore-Vjetore-dhe-Normat-Tatimore-Alprofit-Consult-1536x1022.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">21.1 Calcolo della base imponibile annuale<\/h2>\n\n\n\n<p>La base imponibile annuale comprende i redditi da lavoro dipendente, da attivit\u00e0 imprenditoriale e da investimenti, al netto delle detrazioni e delle deduzioni previste dalla legge.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">21.2 Aliquote fiscali per fasce di reddito<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">21.2.2 Imposta sul reddito da lavoro dipendente<\/h3>\n\n\n\n<p>Per i redditi da lavoro dipendente, le aliquote fiscali progressive applicabili sono del 13% e del 23%. Per i lavoratori a basso reddito, l\u2019onere fiscale \u00e8 ridotto abbassando la base imponibile (retribuzione lorda) di un importo specificato all\u2019articolo 22 della legge, anzich\u00e9 applicare un\u2019aliquota 0% a una determinata fascia retributiva.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Per i redditi da lavoro dipendente fino a 2.040.000 lek\u00eb (fino a 170.000 lek\u00eb al mese) si applica un'aliquota fiscale del 13,1%.<\/li>\n\n\n\n<li>Per i redditi da lavoro dipendente superiori a 2.040.000 lek\u00eb (oltre 170.000 lek\u00eb al mese) si applica un'aliquota fiscale del 23%.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">21.2.3 Imposta sul reddito delle imprese<\/h3>\n\n\n\n<p>Per i redditi d'impresa annuali, dove la base imponibile \u00e8 costituita dal reddito imponibile netto (ovvero la differenza tra i ricavi e le spese deducibili), si applicano le seguenti aliquote progressive:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li> 5% sul reddito imponibile netto fino a 14.000.000 di lek\u00eb in un anno fiscale.<\/li>\n\n\n\n<li>23% su ogni lek in pi\u00f9 di reddito netto imponibile superiore a 14.000.000 di lek all'anno.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">21.2.3 Esempio di calcolo delle imposte per un'impresa con un utile imponibile di 12.000.000 di lek<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Se una persona fisica che esercita un'attivit\u00e0 commerciale o autonoma, dopo aver dedotto dal reddito lordo tutte le spese deducibili e le detrazioni consentite ai sensi dell'articolo 22 della legge, dichiara un utile imponibile annuo di 12.000.000 di lek\u00eb, l'imposta dovuta sar\u00e0 pari a:<\/p>\n\n\n\n<p>12.000.000 di lek\u00eb \u00d7 15% = 1.800.000 di lek\u00eb.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">21.2.4 Esempio di calcolo delle imposte per un'impresa con un utile imponibile di 20.000.000 di lek<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Se un commerciante o un lavoratore autonomo, dopo aver dedotto dal reddito lordo tutte le spese deducibili e le detrazioni consentite ai sensi dell'articolo 22 della legge, dichiara un utile imponibile di 20.000.000 di lek\u00eb, l'imposta dovuta sar\u00e0 pari a:<\/p>\n\n\n\n<p>14.000.000 di lek x 15% + 6.000.000 di lek x 23% = 2.100.000 + 1.380.000 = 3.480.000 lek.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">21.2.5 Imposte sui redditi da capitale<\/h3>\n\n\n\n<p>I redditi da investimento sono tassati come segue:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>8% per i redditi da dividendi\/distribuzioni di utili.<\/li>\n\n\n\n<li>15% per qualsiasi altro reddito da investimenti.<\/li>\n<\/ul>\n\n\n\n<p>Salvo quanto diversamente previsto dalla legge, nessun costo potr\u00e0 essere detratto dai proventi dell'investimento.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">21.2.6 Esempi di calcolo delle imposte<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Esempio 1: Imposta sul reddito da lavoro dipendente<\/h4>\n\n\n\n<p>La persona \u201cA\u201d lavora in uno studio di programmazione e il suo stipendio lordo \u00e8 di 230.000 lek\u00eb al mese, ovvero 2.760.000 lek\u00eb all'anno. La persona \u201cB\u201d (coniuge della persona \u201cA\u201d) gestisce un'attivit\u00e0 di commercio di articoli sanitari e ha un reddito netto (utile imponibile) 3.250.000 lek\u00eb\/anno. Nel frattempo, la persona \u201cA\u201d ha un deposito a termine dal quale riceve interessi pari a 20.000 lek\u00eb all'anno, mentre la persona \u201cB\u201d detiene azioni della societ\u00e0 \u201cXX\u201d, che per quest'anno ha pagato dividendi pari a 25.000 lek\u00eb all'anno. Le persone fisiche A e B hanno anche tre figli, di 13, 15 e 19 anni rispettivamente.<\/p>\n\n\n\n<p>Calcolo dell'imposta sul reddito da lavoro dipendente per il contribuente \u201cA\u201d:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reddito annuo da lavoro dipendente: 2.760.000 lek\u00eb.<\/li>\n\n\n\n<li>Detrazioni fiscali (30.000 lek\u00eb al mese per 12 mesi): 360.000 lek\u00eb.<\/li>\n\n\n\n<li>Sconto per due bambini di et\u00e0 inferiore ai 18 anni (48.000 lek\u00eb a bambino): 96.000 lek\u00eb.<\/li>\n<\/ul>\n\n\n\n<p>Reddito imponibile annuo al netto delle detrazioni:<\/p>\n\n\n\n<p>2.760.000 lek \u2013 360.000 lek = 2.400.000 lek.<\/p>\n\n\n\n<p>Imposta sul reddito da lavoro dipendente:<\/p>\n\n\n\n<p>2.040.000 lek\u00eb \u00d7 13% + (2.400.000 lek\u00eb \u2013 2.040.000 lek\u00eb) \u00d7 23% = 265.200 lek\u00eb + 82.800 lek\u00eb = 348.000 lek\u00eb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Esempio 2: Imposta sul reddito d'impresa per la persona fisica \u201cB\u201d:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Utile netto annuale: 3.250.000 lek.<\/li>\n\n\n\n<li>Detrazioni fiscali (360.000 lek\u00eb) e indennit\u00e0 per due figli minori di 18 anni (96.000 lek\u00eb): 456.000 lek\u00eb.<\/li>\n<\/ul>\n\n\n\n<p>Reddito imponibile al netto delle detrazioni:<\/p>\n\n\n\n<p>3.250.000 lek\u00eb \u2013 456.000 lek\u00eb = 2.794.000 lek\u00eb.<\/p>\n\n\n\n<p>Imposta sul reddito d'impresa:<\/p>\n\n\n\n<p>2.794.000 lek\u00eb \u00d7 15% = 419.100 lek\u00eb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Esempio 3: Imposte sui redditi da capitale:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reddito derivante dai depositi a termine del privato \u201cA\u201d: 20.000 lek.<\/li>\n\n\n\n<li>Imposta sui redditi da capitale per gli interessi percepiti: 20.000 lek x 15% = 3.000 lek.<\/li>\n\n\n\n<li>Reddito da dividendi percepito dal privato \u201cB\u201d: 25.000 lek\u00eb.<\/li>\n\n\n\n<li>Imposta sui redditi da investimento derivanti dai dividendi: 25.000 lek\u00eb \u00d7 81 TP3T = 2.000 lek\u00eb.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">22. Detrazioni dalla base imponibile<\/h2>\n\n\n\n<p>I contribuenti possono dedurre dalla propria base imponibile le detrazioni relative ai figli a carico e alle spese scolastiche, presentando la relativa documentazione giustificativa.<\/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 ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contatti\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>21.1 Llogaritja e baz\u00ebs tatimore vjetore Baza tatimore vjetore p\u00ebrfshin t\u00eb ardhurat nga pun\u00ebsimi, biznesi dhe investimet, pak\u00ebsuar me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas ligjit. 21.2 Normat tatimore p\u00ebr kategorit\u00eb e t\u00eb ardhurave 21.2.2 Tatimi mbi t\u00eb Ardhurat nga Pun\u00ebsimi P\u00ebr t\u00eb ardhurat nga pun\u00ebsimi, normat tatimore progresive q\u00eb zbatohen jan\u00eb 13% dhe 23%. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":19597,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19785","page","type-page","status-publish","hentry"],"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>Baza Tatimore Vjetore dhe Normat Tatimore - 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\/it\/tasse\/persone\/base-imponibile\/base-imponibile-annuale-e-aliquote-fiscali\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Baza Tatimore Vjetore dhe Normat Tatimore\" \/>\n<meta property=\"og:description\" content=\"21.1 Llogaritja e baz\u00ebs tatimore vjetore Baza tatimore vjetore p\u00ebrfshin t\u00eb ardhurat nga pun\u00ebsimi, biznesi dhe investimet, pak\u00ebsuar me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas ligjit. 21.2 Normat tatimore p\u00ebr kategorit\u00eb e t\u00eb ardhurave 21.2.2 Tatimi mbi t\u00eb Ardhurat nga Pun\u00ebsimi P\u00ebr t\u00eb ardhurat nga pun\u00ebsimi, normat tatimore progresive q\u00eb zbatohen jan\u00eb 13% dhe 23%. 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