{"id":54999,"date":"2026-08-04T13:34:44","date_gmt":"2026-08-04T13:34:44","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=54999"},"modified":"2026-08-04T13:35:44","modified_gmt":"2026-08-04T13:35:44","slug":"dividendo-2","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/dividendi-dhe-tatimi-ne-burim\/dividendi\/","title":{"rendered":"Come vengono distribuiti gli utili e quale aliquota fiscale viene applicata sui dividendi?"},"content":{"rendered":"\n

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Kryefaqe<\/a><\/span> | Legjislacioni tatimor<\/a><\/span> | Dividendi dhe tatimi n\u00eb burim<\/a><\/span> | Si shp\u00ebrndahet fitimi dhe sa tatohet dividendi<\/span><\/span><\/div>\n\n\n

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Fitimi i shoq\u00ebris\u00eb nuk \u00ebsht\u00eb automatikisht fitim i ortakut. Derisa asambleja t\u00eb marr\u00eb vendim shp\u00ebrndarjeje, parat\u00eb mbeten t\u00eb shoq\u00ebris\u00eb, dhe vet\u00ebm me at\u00eb vendim lind dividendi, q\u00eb tatohet 8% dhe mbahet n\u00eb burim nga shoq\u00ebria p\u00ebrpara se pagesa neto t\u00eb kaloj\u00eb te ortaku.<\/p>\n\n\n\n

Kjo faqe tregon kushtin e fitimit t\u00eb miratuar, procedur\u00ebn hap pas hapi, formatin e gatsh\u00ebm t\u00eb vendimit t\u00eb asambles\u00eb, sa fitim mund t\u00eb shp\u00ebrndahet dhe sa mbetet realisht n\u00eb dor\u00eb t\u00eb ortakut. Mekanika e mbajtjes n\u00eb burim p\u00ebr qiran\u00eb, interesat dhe honorar\u00ebt trajtohet n\u00eb faqen mot\u00ebr.<\/p>\n\n\n\n

Lexo edhe: Kur mbahet tatimi n\u00eb burim dhe sa \u00ebsht\u00eb norma<\/a>.<\/p>\n\n\n\n

Dividendi lind vet\u00ebm nga fitim i miratuar<\/h2>\n\n\n\n

Kushti i par\u00eb nuk \u00ebsht\u00eb shifra n\u00eb llogarin\u00eb bankare, por fitimi i miratuar. Shoq\u00ebria mbyll vitin, p\u00ebrgatit pasqyrat financiare, paguan tatimin mbi fitimin dhe vet\u00ebm pas k\u00ebsaj asambleja e ortak\u00ebve ka nj\u00eb fitim neto mbi t\u00eb cilin mund t\u00eb vendos\u00eb.<\/p>\n\n\n\n

Pa miratimin e pasqyrave financiare dhe pa vendim shp\u00ebrndarjeje, \u00e7do lek\u00eb q\u00eb del nga llogaria e shoq\u00ebris\u00eb te ortaku \u00ebsht\u00eb shum\u00eb pa titull ligjor, jo dividend. Ky \u00ebsht\u00eb dallimi q\u00eb kursen m\u00eb shum\u00eb probleme n\u00eb kontroll.<\/p>\n\n\n\n

Personi fizik tregtar dhe i vet\u00ebpun\u00ebsuari nuk kan\u00eb dividend, sepse fitimi \u00ebsht\u00eb i tyre drejtp\u00ebrdrejt. Pas pages\u00ebs s\u00eb tatimit mbi fitimin, parat\u00eb kalojn\u00eb n\u00eb llogarin\u00eb personale pa nj\u00eb detyrim t\u00eb dyt\u00eb.<\/p>\n\n\n\n

Lexo edhe: Normat e tatimit mbi fitimin sipas form\u00ebs s\u00eb biznesit<\/a>.<\/p>\n\n\n\n

Procedura e shp\u00ebrndarjes hap pas hapi<\/h2>\n\n\n\n

Shp\u00ebrndarja e fitimit nuk \u00ebsht\u00eb transfert\u00eb bankare, \u00ebsht\u00eb vendim i shoq\u00ebris\u00eb me gjurm\u00eb dokumentare. Rendi i hapave \u00ebsht\u00eb ky.<\/p>\n\n\n\n

✔ Mbyllet viti dhe p\u00ebrgatiten pasqyrat financiare, me fitimin neto pas tatimit
✔ Asambleja e ortak\u00ebve miraton pasqyrat financiare t\u00eb vitit
✔ Asambleja merr vendim t\u00eb ve\u00e7ant\u00eb p\u00ebr shp\u00ebrndarjen, me shum\u00ebn dhe ndarjen sipas kuotave
✔ Shoq\u00ebria mban 8% mbi shum\u00ebn bruto t\u00eb dividendit
✔ Tatimi i mbajtur deklarohet dhe paguhet elektronikisht p\u00ebrmes e-Filing
✔ Pagesa neto kalon te ortak\u00ebt nga llogaria bankare e shoq\u00ebris\u00eb
✔ Vendimi ruhet n\u00eb librin e vendimeve dhe bashkohet me dosjen e vitit<\/p>\n\n\n\n

Formati i vendimit t\u00eb asambles\u00eb<\/h3>\n\n\n\n

Ky \u00ebsht\u00eb formati q\u00eb p\u00ebrdorim me klient\u00ebt. Fushat n\u00eb kllapa plot\u00ebsohen dhe teksti tjet\u00ebr mbetet i nj\u00ebjt\u00eb.<\/p>\n\n\n\n

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VENDIM I ASAMBLES\u00cb S\u00cb ORTAK\u00cbVE. Shoq\u00ebria [emri i plot\u00eb]. NIPT [numri]. Data [dd.mm.vvvv]. Vendi [qyteti]. T\u00eb pranish\u00ebm, ortak\u00ebt q\u00eb p\u00ebrfaq\u00ebsojn\u00eb [xx]% t\u00eb kapitalit themeltar. Rendi i dit\u00ebs, miratimi i pasqyrave financiare t\u00eb vitit [vvvv] dhe shp\u00ebrndarja e fitimit. Asambleja vendos. 1. Miratohen pasqyrat financiare t\u00eb vitit [vvvv], me fitim neto pas tatimit n\u00eb shum\u00ebn [shuma] lek\u00eb. 2. Shp\u00ebrndahet dividend n\u00eb shum\u00ebn bruto [shuma] lek\u00eb, sipas p\u00ebrqindjes s\u00eb zot\u00ebrimit t\u00eb kuotave, dhe pjesa e mbetur mbahet e pashp\u00ebrndar\u00eb. 3. Mbi shum\u00ebn bruto t\u00eb dividendit mbahet tatimi n\u00eb burim 8%, pra [shuma] lek\u00eb, dhe paguhet brenda afatit ligjor. 4. Pagesa neto te ortak\u00ebt kryhet nga llogaria bankare e shoq\u00ebris\u00eb brenda dat\u00ebs [dd.mm.vvvv]. 5. Administratori ngarkohet me zbatimin e k\u00ebtij vendimi. N\u00ebnshkruajn\u00eb [emrat e ortak\u00ebve].<\/p>\n<\/blockquote>\n\n\n\n

\u00c7far\u00eb ruhet n\u00eb dosje<\/h3>\n\n\n\n

N\u00eb dosjen e vitit mbahen pasqyrat financiare t\u00eb miratuara, procesverbali dhe vendimi i asambles\u00eb, llogaritja e tatimit t\u00eb mbajtur, konfirmimi i deklarimit n\u00eb e-Filing dhe urdh\u00ebrpagesa bankare e shum\u00ebs neto p\u00ebr secilin ortak. Kjo dosje \u00ebsht\u00eb p\u00ebrgjigjja e vetme q\u00eb funksionon n\u00eb kontroll.<\/p>\n\n\n\n

Lexo edhe: Kontrolli tatimor, gjobat dhe t\u00eb drejtat tuaja<\/a>.<\/p>\n\n\n\n

Norma 8% dhe momenti i mbajtjes<\/h2>\n\n\n\n

Dividendi tatohet 8% dhe tatimi mbahet n\u00eb burim nga shoq\u00ebria q\u00eb shp\u00ebrndan, pra ortaku nuk paguan asnj\u00eb tatim t\u00eb dyt\u00eb mbi shum\u00ebn q\u00eb merr. Baza e llogaritjes \u00ebsht\u00eb shuma bruto e dividendit t\u00eb vendosur, jo shuma neto q\u00eb kalon n\u00eb bank\u00eb.<\/p>\n\n\n\n

Marr\u00ebsi i dividendit<\/th>Baza<\/th>Norma<\/th><\/tr>
Individ rezident, ortak i shoq\u00ebris\u00eb<\/td>Dividendi bruto<\/td>8%<\/td><\/tr>
Entitet rezident, ortak i shoq\u00ebris\u00eb<\/td>Dividendi bruto<\/td>8%<\/td><\/tr>
Entitet q\u00eb plot\u00ebson kushtet e p\u00ebrjashtimit n\u00eb pjes\u00ebmarrje<\/td>Dividendi bruto<\/td>pa mbajtje<\/td><\/tr>
Marr\u00ebs jorezident, individ ose entitet<\/td>Dividendi bruto<\/td>8%, me rezerv\u00ebn e marr\u00ebveshjes s\u00eb taksimit t\u00eb dyfisht\u00eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Norma zero e tatimit mbi fitimin, q\u00eb vlen p\u00ebr xhiro bruto vjetore deri n\u00eb 14,000,000 lek\u00eb deri m\u00eb 31 dhjetor 2029, nuk e heq dividendin. Ajo mbulon fitimin e shoq\u00ebris\u00eb, nd\u00ebrsa 8% i takon kalimit t\u00eb parave te ortaku.<\/p>\n\n\n\n

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Kujdes. Momenti i sakt\u00eb i lindjes s\u00eb detyrimit, pra data e vendimit t\u00eb asambles\u00eb apo data e pages\u00ebs efektive te ortaku, dhe dispozita q\u00eb cakton afatin e deklarimit t\u00eb tatimit n\u00eb burim. I PAVERIFIKUAR, duhet konfirmuar para publikimit. Rekomandimi praktik mbetet i nj\u00ebjti, tatimi mbahet dhe deklarohet n\u00eb muajin kur kryhet pagesa te ortaku.<\/p>\n<\/blockquote>\n\n\n\n

Lexo edhe: Kush nuk paguan tatim mbi fitimin deri n\u00eb 2029<\/a>.<\/p>\n\n\n\n

Sa fitim mund t\u00eb shp\u00ebrndahet<\/h2>\n\n\n\n

Shp\u00ebrndahet fitimi neto pas tatimit, pra pas mbulimit t\u00eb humbjeve t\u00eb viteve t\u00eb m\u00ebparshme dhe pas plot\u00ebsimit t\u00eb rezervave q\u00eb k\u00ebrkon statuti. N\u00ebse shoq\u00ebria ka humbje t\u00eb mbartur, ajo mbulohet p\u00ebrpara se t\u00eb flitet p\u00ebr dividend.<\/p>\n\n\n\n

Fitimi i pashp\u00ebrndar\u00eb i viteve t\u00eb kaluara mbetet i disponuesh\u00ebm dhe mund t\u00eb shp\u00ebrndahet m\u00eb von\u00eb, me vendim t\u00eb ve\u00e7ant\u00eb asambleje. Ai nuk humbet dhe nuk tatohet derisa asambleja vendos shp\u00ebrndarjen.<\/p>\n\n\n\n

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Kujdes. Kufizimet e s\u00eb drejt\u00ebs tregtare mbi shum\u00ebn e shp\u00ebrndarshme, p\u00ebrfshir\u00eb rezervat ligjore dhe testin e aft\u00ebsis\u00eb paguese, rregullohen nga ligji nr. 9901\/2008 “P\u00ebr tregtar\u00ebt dhe shoq\u00ebrit\u00eb tregtare”. I PAVERIFIKUAR n\u00eb nivel neni, duhet konfirmuar para publikimit.<\/p>\n<\/blockquote>\n\n\n\n

P\u00ebrpara vendimit kontrollojm\u00eb gjithmon\u00eb tre gj\u00ebra, fitimin neto t\u00eb miratuar, humbjen e mbartur dhe likuiditetin real, sepse nj\u00eb dividend i vendosur pa para n\u00eb llogari krijon vet\u00ebm nj\u00eb detyrim tatimor t\u00eb parakohsh\u00ebm.<\/p>\n\n\n\n

Lexo edhe: Si llogaritet fitimi i tatuesh\u00ebm i shoq\u00ebris\u00eb<\/a>.<\/p>\n\n\n\n

Dividendi mes shoq\u00ebrive dhe p\u00ebrjashtimi n\u00eb pjes\u00ebmarrje<\/h2>\n\n\n\n

Kur ortaku \u00ebsht\u00eb shoq\u00ebri tjet\u00ebr, mbajtja 8% kryhet gjithsesi, me nj\u00eb p\u00ebrjashtim t\u00eb vet\u00ebm. Kur dividendi shp\u00ebrndahet nga nj\u00eb entitet te nj\u00eb entitet tjet\u00ebr q\u00eb zot\u00ebron t\u00eb pakt\u00ebn 10% t\u00eb pjes\u00ebmarrjes dhe e ka mbajtur k\u00ebt\u00eb pjes\u00ebmarrje p\u00ebr t\u00eb pakt\u00ebn 24 muaj, zbatohet p\u00ebrjashtimi n\u00eb pjes\u00ebmarrje dhe mbajtja nuk kryhet.<\/p>\n\n\n\n

Kjo \u00ebsht\u00eb dispozita q\u00eb i lejon strukturat me shoq\u00ebri m\u00ebm\u00eb dhe shoq\u00ebri bija t\u00eb mos paguajn\u00eb 8% n\u00eb \u00e7do kat t\u00eb struktur\u00ebs. Kushti i 24 muajve matet me kujdes, sepse mungesa e tij e kthen pages\u00ebn n\u00eb dividend t\u00eb tatuesh\u00ebm dhe p\u00ebrgjegj\u00ebsia bie mbi shoq\u00ebrin\u00eb q\u00eb shp\u00ebrndan.<\/p>\n\n\n\n

Kur pjes\u00ebmarrja \u00ebsht\u00eb n\u00ebn 10%, ose kur \u00ebsht\u00eb marr\u00eb m\u00eb pak se 24 muaj p\u00ebrpara, mbahet 8% dhe pika mbyllet pa diskutim. N\u00eb strukturat me m\u00eb shum\u00eb nivele, dokumentimi i dat\u00ebs s\u00eb blerjes s\u00eb kuotave \u00ebsht\u00eb pjes\u00eb e dosjes.<\/p>\n\n\n\n

T\u00ebrheqjet pa titull ligjor dhe rreziku i rikualifikimit<\/h2>\n\n\n\n

T\u00ebrheqja e parave nga llogaria e shoq\u00ebris\u00eb pa vendim shp\u00ebrndarjeje, pa kontrat\u00eb dhe pa fatur\u00eb nuk \u00ebsht\u00eb dividend, \u00ebsht\u00eb shum\u00eb pa titull ligjor. N\u00eb kontroll ajo mund t\u00eb rikualifikohet, me pasoj\u00eb tatim, kamat\u00ebvones\u00eb dhe gjob\u00eb.<\/p>\n\n\n\n

Rrug\u00ebt e ligjshme q\u00eb nj\u00eb ortak nxjerr para nga shoq\u00ebria jan\u00eb t\u00eb pakta dhe t\u00eb gjitha me dokument, pra dividend me vendim asambleje, pag\u00eb si administrator me list\u00ebpages\u00eb dhe kontribute, qira ose sh\u00ebrbim me kontrat\u00eb dhe fatur\u00eb, kthim i huas\u00eb s\u00eb dokumentuar. \u00c7do rrug\u00eb tjet\u00ebr \u00ebsht\u00eb rrezik i panevojsh\u00ebm.<\/p>\n\n\n\n

Rreziku nuk q\u00ebndron vet\u00ebm n\u00eb tatimin 8% t\u00eb papaguar. Kur shuma rikualifikohet, shoq\u00ebria trajtohet si agjent i mbajtjes q\u00eb nuk mbajti tatimin, dhe pasojat r\u00ebndohen me kamat\u00ebvones\u00eb 0.06% t\u00eb shum\u00ebs n\u00eb dit\u00eb dhe me gjob\u00eb 50% t\u00eb shum\u00ebs q\u00eb duhej mbajtur.<\/p>\n\n\n\n

Lexo edhe: Kosto reale e punonj\u00ebsit dhe e ortakut administrator<\/a>.<\/p>\n\n\n\n

Nga fitimi te shuma neto p\u00ebr ortakun<\/h2>\n\n\n\n

Kjo \u00ebsht\u00eb llogaritja q\u00eb i intereson ortakut, sepse mat sa mbetet n\u00eb dor\u00eb nga fitimi i shoq\u00ebris\u00eb. Rezultati varet nga nj\u00eb gj\u00eb e vetme, n\u00ebse shoq\u00ebria \u00ebsht\u00eb brenda regjimit zero apo jo.<\/p>\n\n\n\n

Shuma neto p\u00ebr ortakun, fitim i tatuesh\u00ebm 6,000,000 lek\u00eb<\/p>\n\n\n\n

Hapi<\/th>Xhiro deri 14,000,000 lek\u00eb<\/th>Xhiro mbi 14,000,000 lek\u00eb<\/th><\/tr>
Tatim mbi fitimin<\/td>0 lek\u00eb, norma 0%<\/td>900,000 lek\u00eb, norma 15%<\/td><\/tr>
Fitim neto i shp\u00ebrndarsh\u00ebm<\/td>6,000,000 lek\u00eb<\/td>5,100,000 lek\u00eb<\/td><\/tr>
Tatim dividendi 8%<\/td>480,000 lek\u00eb<\/td>408,000 lek\u00eb<\/td><\/tr>
Mbetet p\u00ebr ortakun<\/td>5,520,000 lek\u00eb<\/td>4,692,000 lek\u00eb<\/td><\/tr>
Barra tatimore totale<\/td>480,000 lek\u00eb, pra 8.0%<\/td>1,308,000 lek\u00eb, pra 21.8%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Shp\u00ebrndarja e pjesshme<\/h3>\n\n\n\n
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Shoq\u00ebri me fitim neto 5,100,000 lek\u00eb pas tatimit. Asambleja vendos t\u00eb shp\u00ebrndaj\u00eb vet\u00ebm 2,000,000 lek\u00eb. Tatimi i dividendit 8% jep 160,000 lek\u00eb, ortak\u00ebt marrin 1,840,000 lek\u00eb, dhe 3,100,000 lek\u00eb mbeten fitim i pashp\u00ebrndar\u00eb, q\u00eb tatohet vet\u00ebm kur shp\u00ebrndahet n\u00eb nj\u00eb vit t\u00eb m\u00ebpassh\u00ebm.<\/p>\n<\/blockquote>\n\n\n\n

Kjo \u00ebsht\u00eb arsyeja pse shp\u00ebrndarja planifikohet, jo improvizohet. Kur ortaku nuk i ka nevoj\u00eb t\u00eb gjitha parat\u00eb, mbajtja e fitimit brenda shoq\u00ebris\u00eb shtyn tatimin dhe mban likuiditet p\u00ebr investim.<\/p>\n\n\n\n

Lexo edhe: Shp\u00ebrndarja e fitimeve dhe tatimi mbi dividend\u00ebt<\/a>.<\/p>\n\n\n\n

Gabimet q\u00eb shohim<\/h2>\n\n\n\n