Imagjinoni Arbenin, nj\u00eb kontabilist i vet\u00ebpun\u00ebsuar (profesion i lir\u00eb) me nj\u00eb biznes t\u00eb vog\u00ebl konsulence. Gjat\u00eb 2024-\u00ebs, ai d\u00ebgjoi lajme kontradiktore: Disa thoshin se\u00a0duhet t\u00eb fillonte t\u00eb paguante tatim mbi t\u00eb ardhurat q\u00eb nga janari 2024, t\u00eb tjer\u00eb k\u00ebmb\u00ebngulnin se\u00a0bizneset e vogla jan\u00eb ende t\u00eb p\u00ebrjashtuara. Si shum\u00eb sip\u00ebrmarr\u00ebs dhe individ\u00eb, Arbeni ndjehej i pasigurt dhe i hutuar.<\/p>\n\n\n\n
N\u00eb fund t\u00eb vitit, pas shum\u00eb diskutimesh ligjore, doli lajmi i mir\u00eb:\u00a0Asgj\u00eb nuk ka ndryshuar p\u00ebr t\u00eb keq p\u00ebr bizneset e vogla dhe profesionet e lira \u2013 t\u00eb pakt\u00ebn deri n\u00eb fund t\u00eb vitit 2029. N\u00eb k\u00ebt\u00eb blog, ne do t\u00eb shtjellojm\u00eb sakt\u00ebsisht se \u00e7far\u00eb po ndodh:<\/p>\n\n\n\n
Le t\u00eb hedhim drit\u00eb mbi \u00e7do paqart\u00ebsi dhe t\u00eb sigurojm\u00eb q\u00eb ju t\u00eb hyni n\u00eb vitin e ri me\u00a0qart\u00ebsi dhe besim\u00a0mbi detyrimet tuaja tatimore.<\/p>\n\n\n\n
Qeveria shqiptare pati premtuar prej koh\u00ebsh leht\u00ebsira p\u00ebr biznesin e vog\u00ebl. Sipas\u00a0kuadrit aktual ligjor,\u00a0personat fizik\u00eb tregtar\u00eb, t\u00eb vet\u00ebpun\u00ebsuarit dhe entitetet me t\u00eb ardhura vjetore bruto deri n\u00eb 14 milion\u00eb lek\u00eb\u00a0vazhdojn\u00eb t\u00eb\u00a0p\u00ebrjashtohen nga tatimi mbi t\u00eb ardhurat (norma 0%) deri m\u00eb 31 dhjetor 2029. Kjo do t\u00eb thot\u00eb se, p.sh., nj\u00eb zejtar ose konsulent i vog\u00ebl me xhiro n\u00ebn k\u00ebt\u00eb prag\u00a0nuk paguan tatim fitimi\u00a0p\u00ebr t\u00eb ardhurat e veta deri n\u00eb fund t\u00eb 2029-\u00ebs. Ky regjim\u00a00% tatim\u00a0ishte menduar t\u00eb krijonte frym\u00ebmarrje p\u00ebr t\u00eb vegjlit dhe t\u00eb nxiste formalizimin.<\/p>\n\n\n\n
K\u00ebtu lindi konfuzioni. Ligji i ri nr. 29\/2023 p\u00ebr tatimin mbi t\u00eb ardhurat (i miratuar n\u00eb 2023) n\u00eb fakt b\u00ebnte nj\u00eb dallim: ai parashikoi se\u00a0p\u00ebr ata q\u00eb ofrojn\u00eb sh\u00ebrbime profesionale\u00a0(pra\u00a0profesionist\u00ebt e pavarursi avokat\u00eb, mjek\u00eb, kontabilist\u00eb, IT, etj.),\u00a0norma 0% nuk do t\u00eb zbatohej, edhe sikur t\u00eb kishin t\u00eb ardhura < 14 milion\u00eb lek\u00eb. Me fjal\u00eb t\u00eb tjera, k\u00ebta profesionist\u00eb do t\u00eb duhej t\u00eb paguanin tatim mbi fitimin nj\u00ebsoj si bizneset e m\u00ebdha,\u00a0duke filluar q\u00eb nga viti 2023. Kjo u p\u00ebrcaktua edhe me\u00a0Vendimin e K\u00ebshillit t\u00eb Ministrave Nr. 753, dat\u00eb 20.12.2023\u00a0\u2013 nj\u00eb akt n\u00ebnligjor q\u00eb listonte konkretisht cilat\u00a0aktivitet sh\u00ebrbimesh\u00a0quheshin \u201cprofesione t\u00eb lira\u201d dhe i futi n\u00eb skem\u00ebn e re tatimore. N\u00eb at\u00eb list\u00eb hynin\u00a0pothuajse t\u00eb gjitha sh\u00ebrbimet\u00a0\u2013 nga IT e konsulenca financiare, te sh\u00ebndet\u00ebsia e arsimi privat \u2013 p\u00ebrjashtuar vet\u00ebm sektor\u00eb si\u00a0tregtia, prodhimi, nd\u00ebrtimi, transporti e turizmi<\/p>\n\n\n\n
Leggi anche Ndryshime ligjore (tatimi i profesioneve t\u00eb lira): Nga Janari 2024<\/a>. (tashm\u00eb jo n\u00eb fuqi)<\/p>\n\n\n\n Por ja ku ndryshon historia: Ky ndryshim ligjor u prit me shum\u00eb kund\u00ebrshtime dhe u \u00e7ua n\u00eb Gjykat\u00ebn Kushtetuese.\u00a0N\u00eb qershor 2024, Gjykata Kushtetuese e shfuqizoi pjes\u00ebrisht k\u00ebt\u00eb pjes\u00eb t\u00eb ligjit, duke e konsideruar t\u00eb padrejt\u00eb tatimin e menj\u00ebhersh\u00ebm t\u00eb profesionist\u00ebve t\u00eb lir\u00eb me norma m\u00eb t\u00eb larta se bizneset e vogla. Si rezultat,\u00a0premtimi fillestar u rivendos:\u00a0Edhe profesionet e lira do t\u00eb trajtohen si biznes i vog\u00ebl deri n\u00eb 2029, pra\u00a0nuk do t\u00eb paguajn\u00eb tatim mbi fitimin deri at\u00ebher\u00eb, n\u00ebse qarkullimi i tyre vjetor \u00ebsht\u00eb n\u00ebn 14 milion\u00eb lek\u00eb. \u00c7do interpretim apo trajtim ndryshe i m\u00ebparsh\u00ebm ka qen\u00eb i p\u00ebrkohsh\u00ebm ose i pasakt\u00eb, dhe \u00ebsht\u00eb\u00a0korrigjuar tashm\u00eb nga kuadri ligjor aktual.<\/p>\n\n\n\n N\u00eb p\u00ebrmbledhje,\u00a0p\u00ebr ju q\u00eb jeni profesionist i pavarur apo keni nj\u00eb biznes t\u00eb vog\u00ebl:\u00a0regjimi 0% tatim mbetet n\u00eb fuqi deri m\u00eb 31 dhjetor 2029. Kjo konfirmohet si n\u00eb ligj ashtu edhe n\u00eb vendimet dhe udh\u00ebzimet p\u00ebrkat\u00ebse. N\u00ebse dikush ju ka th\u00ebn\u00eb q\u00eb \u201cduhet t\u00eb fillosh t\u00eb paguash tatim q\u00eb tani\u201d, dijeni se kjo\u00a0nuk \u00ebsht\u00eb e v\u00ebrtet\u00eb sipas ligjit aktual. G\u00ebzoni edhe disa vite\u00a0leht\u00ebsim fiskal, por kini parasysh se pas 2029-\u00ebs pritet q\u00eb edhe biznesi i vog\u00ebl t\u00eb filloj\u00eb t\u00eb kontribuoj\u00eb me nj\u00eb norm\u00eb t\u00eb caktuar tatimi. Ne do t\u2019i kthehemi k\u00ebsaj pak m\u00eb von\u00eb kur t\u00eb flasim p\u00ebr pritshm\u00ebrit\u00eb n\u00eb 2026 dhe m\u00eb tej.<\/p>\n\n\n\n Si u sqarua gjith\u00eb ky ng\u00ebr\u00e7? K\u00ebtu hyjn\u00eb n\u00eb sken\u00eb\u00a0aktet n\u00ebnligjore\u00a0\u2013 konkretisht\u00a0VKM Nr. 753<\/a>, dat\u00eb 20.12.2023\u00a0dhe\u00a0Udh\u00ebzimi Nr. 24<\/a>, dat\u00eb 6.11.2025.<\/p>\n\n\n\n Ky vendim qeverie p\u00ebrfshiu\u00a0dispozitat zbatuese t\u00eb ligjit t\u00eb ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. Ai detajoi\u00a0\u201clist\u00ebn analitike t\u00eb veprimtarive\u201d\u00a0q\u00eb konsideroheshin\u00a0profesione t\u00eb lira\/sh\u00ebrbime profesionale, bazuar n\u00eb kodet e Nomenklatur\u00ebs s\u00eb Aktiviteteve Ekonomike (NVE). Me fjal\u00eb t\u00eb thjeshta, VKM 753\u00a0sqaroi kategorit\u00eb: kush do quhet biznes i vog\u00ebl i zakonsh\u00ebm dhe kush do quhet profesion i lir\u00eb p\u00ebr efekt tatimi. P\u00ebr shembull,\u00a0nj\u00eb avokat apo mjek privathynte te \u201cprofesion i lir\u00eb\u201d, nd\u00ebrsa nj\u00eb zejtar ose dyqan ushqimor te biznesi i vog\u00ebl i zakonsh\u00ebm.\u00a0Pse ka r\u00ebnd\u00ebsi? Sepse, sipas versionit fillestar t\u00eb ligjit, ata n\u00eb list\u00ebn e profesioneve t\u00eb lira do t\u00eb\u00a0tatoheshin menj\u00ebher\u00eb\u00a0me norm\u00eb 15% t\u00eb fitimit neto, n\u00eb vend q\u00eb t\u00eb p\u00ebrfitonin nga 0% deri n\u00eb 2029. VKM 753 e vuri k\u00ebt\u00eb n\u00eb zbatim \u2013\u00a0duke parashikuar madje q\u00eb pagesat paraprake t\u00eb tatimit p\u00ebr k\u00ebta profesionist\u00eb t\u00eb kryheshin q\u00eb n\u00eb tetor e dhjetor 2023. Ky ishte\u00a0\u201cshteti kund\u00ebr Arbenit\u201d\u00a0n\u00eb historin\u00eb ton\u00eb: nj\u00eb ndryshim i papritur i rregullave t\u00eb loj\u00ebs p\u00ebr mij\u00ebra profesionist\u00eb t\u00eb pavarur.<\/p>\n\n\n\n Pas vendimit t\u00eb Gjykat\u00ebs Kushtetuese dhe teksa po afrohej viti 2025, Ministria e Financave nxori nj\u00eb\u00a0udh\u00ebzim t\u00eb ri\u00a0p\u00ebr t\u00eb sqaruar zbatimin praktik t\u00eb ligjit t\u00eb tatimit mbi t\u00eb ardhurat,\u00a0duke reflektuar ndryshimet dhe leht\u00ebsimet. Ky udh\u00ebzim (i publikuar n\u00eb Fletoren Zyrtare dhe b\u00ebr\u00eb publik edhe nga\u00a0Instituti i Kontabilist\u00ebve t\u00eb Miratuar) sjell\u00a0dy lajme kryesore\u00a0p\u00ebr profesionist\u00ebt dhe t\u00eb vet\u00ebpun\u00ebsuarit: <\/p>\n\n\n\n N\u00ebse jeni i vet\u00ebpun\u00ebsuar q\u00eb\u00a0merrni 80% t\u00eb t\u00eb ardhurave nga nj\u00eb klient t\u00eb vet\u00ebm, ose mbi 90% t\u00eb t\u00eb ardhurave nga dy a tre klient\u00eb, administrata tatimore do t\u2019ju trajtoj\u00eb\u00a0\u201csikur t\u00eb ishit t\u00eb pun\u00ebsuar\u201d\u00a0nga ai klient kryesor. Kjo\u00a0nis zbatimin nga 1 janari 2025. \u00c7\u2019do t\u00eb thot\u00eb konkretisht? Do t\u00eb thot\u00eb q\u00eb\u00a0tatimi mbi t\u00eb ardhurat tuaja do t\u00eb llogaritet sipas rregullave t\u00eb pag\u00ebs (t\u00eb pun\u00ebsimit),\u00a0jo\u00a0si tatim fitimi i nj\u00eb biznesi. Ky \u00ebsht\u00eb nj\u00eb mekaniz\u00ebm p\u00ebr t\u00eb\u00a0kufizuar abuzimin me \u201cvet\u00ebpun\u00ebsimin fiktiv\u201d\u00a0\u2013 pra rastet kur nj\u00eb person punon n\u00eb fakt vet\u00ebm p\u00ebr nj\u00eb kompani, por hap NIPT si i vet\u00ebpun\u00ebsuar p\u00ebr t\u2019iu shmangur tatimeve dhe kontributeve. <\/p>\n\n\n\n Shembull:\u00a0Erioni \u00ebsht\u00eb programues i lir\u00eb, por realisht ka vet\u00ebm nj\u00eb kontrat\u00eb kryesore prej nga merr 90% t\u00eb t\u00eb ardhurave \u2013 me nj\u00eb kompani softuer\u00ebsh. Deri tani, ai ka shijuar statusin e biznesit t\u00eb vog\u00ebl me 0% tatim. Nga 2025, p\u00ebr tatimet, Erioni do t\u00eb duket nj\u00ebsoj sikur t\u00eb ishte punonj\u00ebs me pag\u00eb i asaj kompanie.\u00a0Tatimi do t\u2019i llogaritet vjetor, me normat progresive 13% dhe 23%, pas zbritjes s\u00eb shpenzimeve t\u00eb lejuara, nj\u00ebsoj si t\u00eb ardhura nga pun\u00ebsimi. Ai do t\u00eb\u00a0deklaroj\u00eb t\u00eb ardhurat nj\u00eb her\u00eb n\u00eb vit, dhe tatimin do ta paguaj\u00eb n\u00eb fund \u2013 jo \u00e7do muaj si pagat, por\u00a0me deklarat\u00ebn vjetore brenda marsit t\u00eb vitit pasardh\u00ebs. Kjo siguron q\u00eb edhe \u201ct\u00eb vet\u00ebpun\u00ebsuarit me nj\u00eb klient\u201d t\u00eb\u00a0paguajn\u00eb nj\u00eb tatim t\u00eb drejt\u00eb, dhe gjithashtu t\u2019u lidhen kontributet shoq\u00ebrore si\u00e7 duhet. N\u00eb fakt, qeveria pret q\u00eb\u00a0shum\u00eb persona n\u00eb k\u00ebt\u00eb situat\u00eb t\u00eb kalojn\u00eb n\u00eb marr\u00ebdh\u00ebnie pune t\u00eb rregullt\u00a0(ose t\u00eb pakt\u00ebn t\u00eb deklarojn\u00eb nj\u00eb pag\u00eb minimale mujore p\u00ebr veten, n\u00ebse operojn\u00eb p\u00ebrmes nj\u00eb kompanie). Kjo \u00ebsht\u00eb n\u00eb fund\u00a0p\u00ebr t\u00eb mir\u00ebn e tyre: ata do t\u00eb ken\u00eb sigurime, pension, leje vjetore, etj., p\u00ebrve\u00e7se shteti mbledh tatimet e veta.<\/p>\n<\/blockquote>\n\n\n\n Udh\u00ebzimi i n\u00ebntorit 2025 na jep nj\u00eb \u201cshije\u201d se si do t\u00eb duket tatimi p\u00ebr biznesin e vog\u00ebl\u00a0pas p\u00ebrfundimit t\u00eb periudh\u00ebs s\u00eb p\u00ebrjashtimit. Edhe pse deri n\u00eb 2029 k\u00ebto biznese\/profesione t\u00eb vogla s\u2019kan\u00eb detyrime,\u00a0ligji i ri parashikon q\u00eb pas k\u00ebsaj date tatimi i tyre do t\u00eb b\u00ebhet me norm\u00eb progresive 15% dhe 23%\u00a0t\u00eb fitimit neto\u00a0Si funksionon kjo?<\/p>\n\n\n\n Kjo \u00ebsht\u00eb e ngjashme me tatimin aktual korporativ (ku mbi nj\u00ebfar\u00eb fitimi aplikohet 15%). Diferenca \u00ebsht\u00eb se p\u00ebr individ\u00ebt do t\u00eb jet\u00eb\u00a0shkall\u00eb progresive: p.sh. n\u00ebse nj\u00eb i vet\u00ebpun\u00ebsuar deklaron fitim neto 20 milion\u00eb lek\u00eb n\u00eb nj\u00eb vit, tatimi llogaritet\u00a014 milion\u00eb \u00d7 15% + 6 milion\u00eb \u00d7 23% = 3.48 milion\u00eb lek\u00eb. Po ashtu, individ\u00ebt do t\u00eb\u00a0g\u00ebzojn\u00eb disa zbritje\u00a0n\u00eb baz\u00eb tatimore, t\u00eb cilat bizneset nuk i kishin m\u00eb par\u00eb:\u00a0p.sh. 30% e fitimit mund t\u00eb p\u00ebrjashtohet paraprakisht si shpenzim i supozuar\u00a0(p\u00ebr ata me xhiro deri 10 milion\u00eb lek\u00eb, si nj\u00eb opsion i regjimit t\u00eb ve\u00e7ant\u00eb); gjithashtu\u00a0p\u00ebr ata me t\u00eb ardhura m\u00eb t\u00eb ul\u00ebta, parashikohen zbritje familjare. Konkretisht,\u00a0n\u00ebse t\u00eb ardhurat vjetore totale jan\u00eb n\u00ebn 600,000 lek\u00eb, zbresim po aq (q\u00eb t\u00eb mos paguhet fare tatim);\u00a0n\u00ebse jan\u00eb mbi 600 mij\u00eb e deri 720 mij\u00eb, zbresim 420,000 lek\u00eb;\u00a0mbi 720 mij\u00eb lek\u00eb, zbresim nj\u00eb shum\u00eb fikse prej 360,000 lek\u00ebsh. Gjithashtu, p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7 n\u00eb ngarkim, i shtohet nj\u00eb kredi tatimore prej 48,000 lek\u00eb n\u00eb vit. K\u00ebto\u00a0ulje n\u00eb tatim\u00a0b\u00ebjn\u00eb q\u00eb edhe kur t\u00eb filloj\u00eb pagesa p\u00ebr biznesin e vog\u00ebl,\u00a0barra efektive t\u00eb jet\u00eb e but\u00eb. Vet\u00eb Ministria e Financave ka llogaritur se\u00a0p\u00ebr shumic\u00ebn e bizneseve t\u00eb vogla, tatimi i ri do t\u00eb jet\u00eb vet\u00ebm ~2-4% e xhiros\u00a0(duke qen\u00eb se marzhet e fitimit t\u00eb tyre zakonisht s\u2019jan\u00eb shum\u00eb mbi 15-20%) \u2013 kjo e krahasuar me ~0% aktualisht, por pothuaj e barabart\u00eb me ngarkes\u00ebn e nj\u00eb kompanie t\u00eb madhe q\u00eb paguan 15% t\u00eb fitimit (ku 15% e fitimit shpesh i bie\u00a02-5% e xhiros\u00a0s\u00eb saj). Me fjal\u00eb t\u00eb tjera,\u00a0po hiqet privilegji i mos-pages\u00ebs totale, por nuk po vendoset ndonj\u00eb taks\u00eb e r\u00ebnd\u00eb.<\/p>\n\n\n\n Leggi anche Ndryshimet e Pritshme Ligjore Tatimore p\u00ebr 2026<\/a><\/p>\n\n\n\n N\u00eb p\u00ebrgjith\u00ebsi,\u00a0Udh\u00ebzimi 24\/2025\u00a0erdhi p\u00ebr t\u2019i\u00a0dh\u00ebn\u00eb fund paqart\u00ebsive: Konfirmoi se\u00a0deri n\u00eb 2024\u00a0biznesi i vog\u00ebl vazhdoi me rregullat e vjetra (pa tatim fitimi, deklarime t\u00eb thjeshtuara lokale) dhe\u00a0vet\u00ebm nga 2025\u00a0fillojn\u00eb deklarimet sipas skem\u00ebs s\u00eb re. Gjithashtu, ai\u00a0ofroi shembuj praktik\u00eb\u00a0se si do llogariten tatimet kur t\u00eb vij\u00eb momenti \u2013 q\u00eb profesionist\u00ebt dhe bizneset e vogla\u00a0t\u00eb mos kapen n\u00eb befasi. N\u00ebse\u00a0VKM 753\/2023\u00a0ishte\u00a0lajmi i keq\u00a0p\u00ebr “Arbenin”,\u00a0Udh\u00ebzimi 24\/2025\u00a0ishte\u00a0udh\u00ebrr\u00ebfyesi\u00a0q\u00eb sqaron se si Arbeni duhet t\u00eb veproj\u00eb tani e tutje, duke i dh\u00ebn\u00eb edhe lajmin e mir\u00eb q\u00eb\u00a0\u201cfatura\u201d nuk do t\u2019i vij\u00eb deri n\u00eb 2029\u00a0(p\u00ebrve\u00e7 atyre q\u00eb realisht po funksionojn\u00eb si t\u00eb pun\u00ebsuar me 1 klient).<\/p>\n\n\n\n N\u00eb k\u00ebt\u00eb pik\u00eb, Arbeni yn\u00eb \u00ebsht\u00eb m\u00eb i qet\u00eb: Ai e di tani se\u00a0nuk ka detyrim tatimor deri n\u00eb 2029\u00a0si profesionist i pavarur me xhiro n\u00ebn 14 milion\u00eb. Megjithat\u00eb, ai kupton edhe se\u00a0duhet t\u00eb mbaj\u00eb dokumentacion t\u00eb mir\u00eb financiar, sepse q\u00eb nga viti 2025\u00a0duhet t\u00eb dor\u00ebzoj\u00eb Deklarat\u00ebn Vjetore Personale t\u00eb t\u00eb Ardhurave\u00a0(n\u00eb rastin e tij, plot\u00ebson pjes\u00ebn e t\u00eb ardhurave nga biznesi). Ai do t\u00eb zgjedh\u00eb n\u00ebse i leverdis\u00a0regjimi i ve\u00e7ant\u00eb\u00a0(ku tatimet i pranojn\u00eb shpenzimet apriori 30% t\u00eb xhiros, pa pasur nevoj\u00eb t\u00eb justifikoj\u00eb \u00e7do fatur\u00eb) apo regjimi normal (ku duhet t\u00eb deklaroj\u00eb \u00e7do shpenzim t\u00eb zbritsh\u00ebm me fatur\u00eb). Dhe, n\u00ebse Arbeni bashk\u00ebpunon kryesisht me nj\u00eb klient t\u00eb madh, ai do t\u00eb sigurohet t\u00eb diversifikoj\u00eb pak pun\u00ebn \u2013 ose t\u00eb pakt\u00ebn t\u00eb diskutoj\u00eb me kontabilistin p\u00ebr\u00a0deklarimin e statusit t\u00eb tij\u00a0(nj\u00eb dokument i ri ku ai deklaron n\u00ebse \u00ebsht\u00eb ekonomikisht i varur vet\u00ebm nga nj\u00eb klient apo jo, p\u00ebr q\u00ebllime tatimore).<\/p>\n<\/blockquote>\n\n\n\n Tani, le t\u00eb flasim p\u00ebr\u00a0ju. Si do ta ndjeni konkretisht k\u00ebt\u00eb regjim dhe udh\u00ebzimet e reja? \u00c7far\u00eb do t\u00eb thot\u00eb n\u00eb praktik\u00eb kur t\u00eb\u00a0b\u00ebni llogarit\u00eb dhe t\u00eb deklaroni tatimet, sidomos tani n\u00eb fund t\u00eb vitit?<\/p>\n\n\n\n P\u00ebr t\u00eb pun\u00ebsuarit me nj\u00eb pag\u00eb,\u00a0ndryshimet jan\u00eb t\u00eb pakta dhe pozitive. Q\u00eb prej 1 janarit 2023, paga mujore\u00a0deri n\u00eb 50,000 lek\u00eb \u00ebsht\u00eb e p\u00ebrjashtuar nga tatimi. Kjo \u00ebsht\u00eb nj\u00eb rritje e pragut nga 30,000 lek\u00eb q\u00eb ishte m\u00eb par\u00eb. P\u00ebr pagat mbi 50 mij\u00eb, deri n\u00eb 60 mij\u00eb lek\u00eb, gjithsesi\u00a035 mij\u00eb lek\u00eb e para nuk tatohen\u00a0\u2013 k\u00ebshtu q\u00eb p.sh. nj\u00eb pag\u00eb 55,000 lek\u00eb do tatohen vet\u00ebm 20,000 lek\u00eb me 13%. Mbi 60 mij\u00eb lek\u00eb n\u00eb muaj, zbritja fikse \u00ebsht\u00eb 30 mij\u00eb lek\u00eb (si m\u00eb par\u00eb).\u00a0Shkalla 23%\u00a0e tatimit fillon t\u00eb aplikohet vet\u00ebm mbi pjes\u00ebn e pag\u00ebs q\u00eb kalon\u00a0200,000 lek\u00eb n\u00eb muaj\u00a0(kjo mund t\u00eb indeksohet n\u00eb t\u00eb ardhmen p\u00ebr inflacionin, por aktualisht ky prag q\u00ebndron). Pra, n\u00ebse keni nj\u00eb pag\u00eb mesatare apo disi t\u00eb lart\u00eb,\u00a0do t\u00eb vini re pak ulje tatimi krahasuar me vitet para 2023. Nd\u00ebrkoh\u00eb, vet\u00eb procesi i tatimit t\u00eb pag\u00ebs tuaj nuk ndryshon: tatimi vazhdon t\u2019ju mbahet automatikisht \u00e7do muaj nga pun\u00ebdh\u00ebn\u00ebsi, dhe ju\u00a0nuk keni detyrim t\u00eb vet\u00eb-deklaroni\u00a0(me p\u00ebrjashtim t\u00eb rasteve kur keni edhe t\u00eb ardhura t\u00eb tjera shtes\u00eb, shih m\u00eb posht\u00eb).<\/p>\n\n\n\n Leggi anche Deklarata Vjetore e t\u00eb Ardhurave Personale p\u00ebr 2024: Detyrimi, Afatet dhe Rregullat e Reja<\/a>.<\/p>\n\n\n\n K\u00ebtu ndryshimet jan\u00eb m\u00eb t\u00eb dukshme. M\u00eb par\u00eb, sistemi tatimor shqiptar\u00a0i trajtonte ve\u00e7mas\u00a0burimet e t\u00eb ardhurave: paga tatohej nga list\u00ebpagesa e kompanis\u00eb; qirat\u00eb tatohej me 15% ve\u00e7mas; t\u00eb ardhurat nga dividenti me 8% ve\u00e7 e ve\u00e7, etj. Kjo shpesh krijonte situata jo t\u00eb barabarta. P.sh., dikush me dy pun\u00eb me pag\u00eb 30,000 lek\u00eb secila,\u00a0mund t\u2019i shp\u00ebtonte tatimit krejt\u00ebsisht\u00a0(se secili pun\u00ebdh\u00ebn\u00ebs zbatonte pragun e patatuesh\u00ebm p\u00ebr 30 mij\u00eb lek\u00ebt e para) \u2013 nd\u00ebrsa nj\u00eb person me nj\u00eb pun\u00eb t\u00eb vetme 60,000 lek\u00eb paguante tatim p\u00ebr 30 mij\u00eb lek\u00ebt e dyta.\u00a0Ligji i ri dhe udh\u00ebzimet synojn\u00eb t\u00eb rregullojn\u00eb k\u00ebto shtremb\u00ebrime\u00a0duke k\u00ebrkuar\u00a0deklarim vjetor personal\u00a0p\u00ebr individ\u00ebt me burime t\u00eb shum\u00ebfishta. Kjo do t\u00eb thot\u00eb se,\u00a0n\u00eb fund t\u00eb vitit, ju duhet t\u00eb b\u00ebni llogarit\u00eb totale: t\u00eb grumbulloni t\u00eb gjitha t\u00eb ardhurat tuaja (paga nga t\u00eb gjith\u00eb pun\u00ebdh\u00ebn\u00ebsit, honorare, qira, divident\u00eb, fitime nga biznesi i vog\u00ebl, etj.),\u00a0t\u00eb aplikoni zbritjet e lejuara\u00a0(p.sh. shumat e patatueshme t\u00eb p\u00ebrmendura m\u00eb sip\u00ebr, shpenzimet e biznesit n\u00ebse keni, kontributet e sigurimeve shoq\u00ebrore q\u00eb i keni paguar vet\u00eb, etj.), dhe pastaj t\u00eb llogaritni tatimin mbi secil\u00ebn kategori t\u00eb ardhurash.<\/p>\n\n\n\n Mos u trembni: administrata tatimore po punon q\u00eb k\u00ebt\u00eb proces ta b\u00ebj\u00eb sa m\u00eb\u00a0online dhe automatik. P.sh.,\u00a0p\u00ebr vitin 2025e tutje, pritet nj\u00eb\u00a0deklarat\u00eb e konsoliduar e t\u00eb ardhurave personale\u00a0ku shumica e t\u00eb dh\u00ebnave do t\u00eb paraplot\u00ebsohen (p.sh. pagat tuaja mujore raportohen nga vet\u00eb kompanit\u00eb n\u00eb sistem; bankat raportojn\u00eb interesat bankare, etj.). Juve do t\u2019ju takoj\u00eb vet\u00ebm\u00a0t\u00eb kontrolloni e konfirmoni, duke shtuar ndoshta ndonj\u00eb t\u00eb ardhur q\u00eb s\u2019\u00ebsht\u00eb raportuar automatikisht ose ndonj\u00eb zbritje q\u00eb sistemi s\u2019e di dot (p.sh. n\u00ebse keni f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7 \u2013 k\u00ebto duhet t\u2019i deklaroni vet\u00eb p\u00ebr t\u00eb p\u00ebrfituar zbritjen).<\/p>\n<\/blockquote>\n\n\n\n Rezultati p\u00ebr ju: N\u00ebse keni\u00a0dy pun\u00ebsime\u00a0nj\u00ebkoh\u00ebsisht, mund t\u00eb ndodh\u00eb q\u00eb gjat\u00eb vitit ju\u00a0\u00ebsht\u00eb mbajtur m\u00eb pak tatim\u00a0se \u00e7\u2019duhet (sepse secili pun\u00ebdh\u00ebn\u00ebs ju la nj\u00eb pjes\u00eb t\u00eb pag\u00ebs pa taks\u00eb). N\u00eb deklarat\u00ebn vjetore, do t\u00eb dal\u00eb nj\u00eb diferenc\u00eb p\u00ebr t\u2019u paguar (p.sh. Arbeni, me dy pun\u00eb nga 50 mij\u00eb lek\u00eb, pas deklarimit vjetor mund t\u00eb shoh\u00eb se duhet t\u00eb paguaj\u00eb rreth 13% tatim mbi ~50 mij\u00eb lek\u00eb \u2013 sepse vet\u00ebm 50 mij\u00ebshi i par\u00eb n\u00eb total \u00ebsht\u00eb i patatuesh\u00ebm, jo dy her\u00eb). Nga ana tjet\u00ebr, n\u00ebse ju\u00a0\u00ebsht\u00eb mbajtur m\u00eb shum\u00eb se duhur, do t\u00eb keni\u00a0tatim p\u00ebr t\u2019u rimbursuar. Sistemi i ri synon q\u00eb askush t\u00eb mos paguaj\u00eb as m\u00eb shum\u00eb e as m\u00eb pak se\u00a0pjes\u00ebn e drejt\u00eb. Ky formalizim i deklarimit personal mund t\u00eb duket si telash n\u00eb fillim, por n\u00eb afatgjat\u00eb\u00a0mbron edhe ju\u00a0(nga gjobat p\u00ebr mospages\u00eb tatimi) edhe shtetin (nga humbja e t\u00eb ardhurave).<\/p>\n\n\n\n P\u00ebr ju kemi\u00a0dy skenar\u00eb:<\/p>\n\n\n\n Urime, deri n\u00eb 2029 ju jeni ende n\u00eb parajs\u00ebn pa tatim!\u00a0<\/p>\n\n\n\n Kjo nuk do t\u00eb thot\u00eb se s\u2019keni fare detyrime administrative: duhet t\u00eb vazhdoni t\u00eb mbani kontabilitetin (sidomos n\u00ebse jeni me TVSH apo keni punonj\u00ebs), t\u00eb dor\u00ebzoni ndonj\u00eb deklarat\u00eb periodike n\u00ebse k\u00ebrkohet (p.sh. deklarata mujore t\u00eb sigurimeve shoq\u00ebrore p\u00ebr veten si i vet\u00ebpun\u00ebsuar, deklarime TVSH-je n\u00ebse jeni subjekt i TVSH, etj.). Por\u00a0nuk do t\u00eb paguani tatim fitimi\u00a0dhe\u00a0as deklarat\u00eb vjetore tatimore n\u00eb nivel qendror nuk dor\u00ebzoni p\u00ebr vitet deri n\u00eb 2024.\u00a0Kujdes: Nga\u00a0viti 2025 e tutje,\u00a0edhe bizneset e vogla do t\u00eb fillojn\u00eb deklarimin vjetor\u00a0n\u00eb nivel qendror (te Tatimet), me\u00a0Formularin e ri \u201cDeklarimi dhe pagesa e t\u00eb ardhurave personale nga biznesi\u201d. Kjo deklarat\u00eb p\u00ebr 2025 dor\u00ebzohet n\u00eb mars 2026.\u00a0Edhe pse tatimi i dal\u00eb do t\u00eb jet\u00eb zero\u00a0(p\u00ebr sa koh\u00eb jeni n\u00ebn prag dhe s\u2019jeni profesion i lir\u00eb i taksuar),\u00a0deklarimin duhet ta b\u00ebni\u00a0\u2013 \u00ebsht\u00eb m\u00eb shum\u00eb \u00e7\u00ebshtje formalizmi dhe statistike. Tatimet duan t\u00eb dijn\u00eb sa fitim keni pasur, edhe pse nuk tatoheni. Prandaj, b\u00ebhuni gati q\u00eb vitin e ardhsh\u00ebm t\u00eb punoni me kontabilistin tuaj p\u00ebr t\u00eb\u00a0mbushur k\u00ebt\u00eb formular. \u00cbsht\u00eb e nj\u00ebjta logjik\u00eb si deklarata personale e individ\u00ebve: do t\u00eb shprehni sa ishin t\u00eb ardhurat tuaja nga biznesi dhe sa shpenzime (ose do pranoni ato 30% shpenzime t\u00eb supozuara). N\u00eb fund, meq\u00eb norma e tatimit p\u00ebr ju \u00ebsht\u00eb 0%, rezultati do t\u00eb jet\u00eb zero \u2013 por\u00a0deklarimi elektronik duhet kryer. Mos u shqet\u00ebsoni, ky proces pritet t\u00eb jet\u00eb i thjesht\u00eb dhe administrata tatimore do t\u00eb jap\u00eb udh\u00ebzime e asistenc\u00eb gjat\u00eb 2025-2026, pasi \u00ebsht\u00eb hera e par\u00eb q\u00eb po zbatohet p\u00ebr shum\u00eb k\u00eb.<\/p>\n\n\n\n Ju prek\u00a0rregulli i Udh\u00ebzimit 24\/2025\u00a0i diskutuar m\u00eb lart (80%\/90%). Praktikisht,\u00a0gjat\u00eb 2025-\u00ebs ju do t\u00eb paguani tatim mbi t\u00eb ardhurat tuaja p\u00ebr her\u00eb t\u00eb par\u00eb\u00a0(n\u00ebse s\u2019keni paguar m\u00eb par\u00eb). Por\u00a0mos u trembni nga p\u00ebrqindjet 15% e 23%\u00a0\u2013 n\u00eb realitet, p\u00ebr shkak t\u00eb zbritjeve,\u00a0tatimi juaj efektiv do jet\u00eb shum\u00eb m\u00eb i ul\u00ebt. Dhe m\u00eb e r\u00ebnd\u00ebsishmja:\u00a0nuk do ta paguani deri n\u00eb mars 2026. Kjo ju jep koh\u00eb\u00a0gjat\u00eb 2025-\u00ebs\u00a0t\u00eb p\u00ebrgatiteni: t\u00eb vini m\u00ebnjan\u00eb nj\u00eb pjes\u00eb t\u00eb t\u00eb ardhurave p\u00ebr tatimin e fundvitit dhe t\u00eb rregulloni llogarit\u00eb. \u00cbsht\u00eb e k\u00ebshillueshme t\u00eb konsultoheni me nj\u00eb ekspert tatimesh (n\u00ebse s\u2019keni nj\u00eb t\u00eb till\u00eb,\u00a0AlProfit Consult \u00ebsht\u00eb k\u00ebtu p\u00ebr t\u2019ju ndihmuar. Klikoni k\u00ebtu<\/a> dhe caktoni nj\u00eb k\u00ebshillim falas) q\u00eb t\u00eb p\u00ebrcaktoni\u00a0q\u00eb tani\u00a0se sa mund t\u2019ju dal\u00eb detyrimi tatimor dhe si mund ta minimizoni brenda kuadrit ligjor \u2013 p.sh. duke siguruar q\u00eb t\u00eb\u00a0dokumentoni \u00e7do shpenzim\u00a0t\u00eb zbritsh\u00ebm q\u00eb b\u00ebni n\u00eb aktivitetin tuaj, apo duke strukturuar kontratat me klient\u00ebt (ndoshta t\u00eb rrisni numrin e klient\u00ebve p\u00ebr t\u00eb dal\u00eb nga kriteri 80\/90%, n\u00ebse \u00ebsht\u00eb e mundur).<\/p>\n\n\n\n K\u00ebtu\u00a0nuk ka ndryshime n\u00eb normat tatimore, por\u00a0ka ndryshim n\u00eb deklarim. T\u00eb ardhurat nga qiraja e pasurive t\u00eb paluajtshme vazhdojn\u00eb t\u00eb tatohen me\u00a015%\u00a0(ashtu si interesat bankare 15%, fitimet kapitale 15%, divident\u00ebt 8%). Risia \u00ebsht\u00eb se\u00a0duhet t\u00eb deklarohen vjetor n\u00eb deklarat\u00ebn personale, p\u00ebr t\u2019u konsoliduar me t\u00eb ardhurat e tjera. Fatmir\u00ebsisht,\u00a0formulari i ri i tatimit n\u00eb burim\u00a0(i prezantuar n\u00eb 2025) do t\u00eb thjeshtoj\u00eb administrimin gjat\u00eb vitit: p.sh. n\u00ebse merrni qira mujore, ju ose qiramarr\u00ebsi do vazhdoni t\u00eb paguani tatimin 15% \u00e7do muaj (si parapagim), por n\u00eb fund t\u00eb vitit do t\u00eb\u00a0pasqyroni totalin n\u00eb deklarat\u00eb\u00a0dhe \u00e7far\u00eb keni paguar gjat\u00eb vitit. N\u00ebse keni paguar m\u00eb tep\u00ebr se duhej, mund t\u00eb k\u00ebrkoni rimbursim ose ta kaloni kredi p\u00ebr vitin tjet\u00ebr; n\u00ebse keni paguar m\u00eb pak, do paguani diferenc\u00ebn.\u00a0E r\u00ebnd\u00ebsishme: \u00c7do kontrat\u00eb qiraje duhet patjet\u00ebr t\u00eb jet\u00eb e deklaruar te tatimet (n\u00ebp\u00ebrmjet portalit selfcare). Shmangia e informalitetit n\u00eb qira \u00ebsht\u00eb fokus m\u00eb vete i autoriteteve, ndaj sigurohuni t\u00eb jeni n\u00eb rregull me deklarimet mujore, q\u00eb deklarata vjetore mos ju dal\u00eb me \u201csurpriza\u201d t\u00eb pak\u00ebndshme.<\/p>\n\n\n\n N\u00eb fund t\u00eb k\u00ebtij seksioni,\u00a0lajmi kryesor \u00ebsht\u00eb ky:\u00a0Shumica d\u00ebrrmuese e sip\u00ebrmarr\u00ebsve t\u00eb vegj\u00ebl dhe individ\u00ebve nuk do ken\u00eb rritje taksash aktualisht. Ndryshimet synojn\u00eb m\u00eb shum\u00eb\u00a0formalizimin dhe planifikimin p\u00ebr t\u00eb ardhmen. Qeveria po e ndan tatimin mbi t\u00eb ardhurat n\u00eb m\u00ebnyr\u00eb m\u00eb t\u00eb drejt\u00eb: t\u00eb gjith\u00eb do t\u00eb deklarojn\u00eb, secili do t\u00eb paguaj\u00eb sipas mund\u00ebsis\u00eb. P\u00ebr biznesin e vog\u00ebl,\u00a0fatura tatimore po shtyhet\u00a0me edhe pak vite. P\u00ebr individ\u00ebt me shum\u00eb burime,\u00a0faturat po konsolidohen\u00a0q\u00eb secili t\u00eb paguaj\u00eb aq sa i takon, as m\u00eb shum\u00eb e as m\u00eb pak.<\/p>\n<\/blockquote>\n\n\n\n Arbeni , pas gjith\u00eb k\u00ebtij sqarimi, e sheh veten\u00a0t\u00eb qet\u00eb dhe t\u00eb informuar. Ai e di q\u00eb\u00a0nuk po e \u201csulmon\u201d askush p\u00ebr tatim tani p\u00ebr tani, dhe n\u00eb an\u00ebn tjet\u00ebr \u00ebsht\u00eb gati t\u00eb deklaroj\u00eb gjith\u00e7ka duhet kur t\u2019i vij\u00eb koha.\u00a0Njohuria sjell siguri\u00a0\u2013 dhe ne duam q\u00eb dhe ju, si Arbeni, t\u00eb ndiheni t\u00eb sigurt p\u00ebr t\u2019iu p\u00ebrmbajtur rregullave pa frik\u00eb.<\/p>\n\n\n\n Si p\u00ebrmbledhje vizuale, po paraqesim nj\u00eb\u00a0tabel\u00eb t\u00eb shkurt\u00ebr krahasuese\u00a0p\u00ebr disa skenar\u00eb tipik\u00eb, q\u00eb t\u00eb kuptoni \u201cat\u00eb q\u00eb ishte\u201d kundrejt \u201cat\u00eb q\u00eb vjen\u201d. (Shifrat jan\u00eb vjetore dhe\u00a0t\u00eb thjeshtuara, p\u00ebr ilustrim; nuk marrin parasysh kontribute shoq\u00ebrore, TVSH apo elemente t\u00eb tjera.)<\/p>\n\n\n\n Skenar\u00ebt dhe shifrat jan\u00eb ilustrime tipike. P\u00ebr paga jan\u00eb l\u00ebn\u00eb m\u00ebnjan\u00eb efektet e kontributeve; p\u00ebr bizneset e vogla nuk kemi paraqitur tatimin vendor t\u00eb thjeshtuar q\u00eb ishte 0% pas 2018-\u00ebs. Q\u00ebllimi \u00ebsht\u00eb thjesht t\u00eb evidentojm\u00eb trendet kryesore:\u00a0uljen e tatimit te pagat e ul\u00ebta,\u00a0mbylljen e portave t\u00eb shmangies p\u00ebr dy pun\u00eb,\u00a0vazhdimin e p\u00ebrjashtimit p\u00ebr t\u00eb vegjlit, dhe\u00a0p\u00ebrfshirjen graduale n\u00eb deklarim t\u00eb gjithkujt.<\/p>\n\n\n\n Si\u00e7 shihet,\u00a0askush nuk po r\u00ebndohet papritur: n\u00eb fakt, shum\u00eb individ\u00eb kan\u00eb p\u00ebrfituar\u00a0ulje tatimi\u00a0(ata me paga t\u00eb ul\u00ebta\/mesme), nd\u00ebrsa ata q\u00eb dikur shfryt\u00ebzonin boshll\u00ebqet (dy pun\u00eb pa tatim) thjesht do t\u00eb trajtohen nj\u00ebsoj si t\u00eb tjer\u00ebt.\u00a0Biznesi i vog\u00ebl\u00a0vazhdon t\u00eb jet\u00eb i privilegjuar deri n\u00eb 2029 (tatim zero), pastaj do paguaj\u00eb nj\u00eb\u00a0norm\u00eb ende t\u00eb ul\u00ebtkrahasuar me bizneset e m\u00ebdha.\u00a0Profesionist\u00ebt e pavarur\u00a0do t\u00eb duhet t\u00eb deklarojn\u00eb e potencialisht t\u00eb paguajn\u00eb di\u00e7ka vet\u00ebm n\u00ebse realisht jan\u00eb n\u00eb pozicionin e nj\u00eb \u201ct\u00eb pun\u00ebsuari t\u00eb kamufluar\u201d.<\/p>\n\n\n\n N\u00eb historin\u00eb ton\u00eb, Arbeni pasi sheh tabel\u00ebn kupton se ai \u00ebsht\u00eb te rreshti i\u00a0\u201cProfesionit t\u00eb lir\u00eb\u201d: p\u00ebr momentin tatimi i tij \u00ebsht\u00eb zero. Vet\u00ebm n\u00ebse ai do t\u00eb kishte pasur nj\u00eb klient dominues, at\u00ebher\u00eb do t\u2019i duhej t\u00eb paguante rreth 13% t\u00eb fitimit \u2013 q\u00eb s\u00ebrish \u00ebsht\u00eb m\u00eb e ul\u00ebt se 15% q\u00eb paguajn\u00eb kompanit\u00eb e m\u00ebdha. Ai ndihet i\u00a0leht\u00ebsuar\u00a0sepse asgj\u00eb katastrofike nuk po ndodh, dhe ka koh\u00eb t\u00eb\u00a0planifikoj\u00eb financat\u00a0p\u00ebr vitet e ardhshme.<\/p>\n\n\n\n Ligjet dhe politikat tatimore evoluojn\u00eb vazhdimisht, dhe\u00a0viti 2026 pritet t\u00eb sjell\u00eb disa risi\u00a0t\u00eb tjera. Lajmi i mir\u00eb \u00ebsht\u00eb se\u00a0n\u00eb fush\u00ebn e tatimit mbi t\u00eb ardhurat personale nuk parashikohen ndryshime drastike\u00a0krahasuar me at\u00eb q\u00eb p\u00ebrshkruam m\u00eb sip\u00ebr. Ja \u00e7far\u00eb dihet deri tani, sipas paket\u00ebs fiskale t\u00eb propozuar p\u00ebr 2026:<\/p>\n\n\n\n Tatimi mbi dividentin vazhdon 8%, interesat bankare 15%, qirat\u00eb 15%, fitimet kapitale 15%, etj.\u00a0Nuk ka propozime p\u00ebr t\u2019i rritur k\u00ebto\u00a0\u2013 politika fiskale ende synon t\u00eb jet\u00eb atraktive dhe t\u00eb mos dekurajoj\u00eb investimet. Gjithashtu, leht\u00ebsit\u00eb aktuale si\u00a0tatimi i reduktuar 5% p\u00ebr sektorin e IT\u00a0(p.sh. p\u00ebr zhvilluesit e software apo kompanit\u00eb IT) q\u00eb \u00ebsht\u00eb i parashikuar deri n\u00eb 2029,\u00a0mbeten n\u00eb fuqi. Pra, ata pak sektor\u00eb q\u00eb g\u00ebzojn\u00eb trajtim preferencial (IT, agroturiz\u00ebm, prodhim bujq\u00ebsor etj.) do t\u00eb vazhdojn\u00eb t\u2019i g\u00ebzojn\u00eb ato.<\/p>\n\n\n\n 2026 do t\u00eb vazhdoj\u00eb n\u00eb shtigjet q\u00eb u hodh\u00ebn n\u00eb 2025 \u2013 duke forcuar\u00a0ndarjen mes t\u00eb ardhurave nga puna dhe nga biznesi. P\u00ebr shembull, pritet\u00a0implementimi i plot\u00eb i \u201cDeklarat\u00ebs s\u00eb Statusit\u201dp\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit, ku \u00e7do i vet\u00ebpun\u00ebsuar do deklaroj\u00eb n\u00ebse ka apo jo var\u00ebsi nga ndonj\u00eb klient i vet\u00ebm. Kjo do t\u2019i jap\u00eb administrat\u00ebs tatimore nj\u00eb tablo m\u00eb t\u00eb qart\u00eb dhe do ta b\u00ebj\u00eb zbatimin e rregullit 80\/20 edhe m\u00eb objektiv.\u00a0Objektivi strategjik\u00a0\u00ebsht\u00eb q\u00eb shum\u00eb individ\u00eb q\u00eb realisht punojn\u00eb si t\u00eb ishin t\u00eb pun\u00ebsuar (por fshehen pas form\u00ebs juridike \u201ci vet\u00ebpun\u00ebsuar\u201d)\u00a0t\u00eb kthehen n\u00eb marr\u00ebdh\u00ebnie t\u00eb rregullta pune. Kjo sjell p\u00ebrfitime shoq\u00ebrore (m\u00eb shum\u00eb kontribues n\u00eb skemat e pensioneve, m\u00eb shum\u00eb t\u00eb drejta p\u00ebr punonj\u00ebsit) dhe ekonomike (eliminohen konkurrencat e pandershme \u2013 p.sh. dy firma konkurrente, ku nj\u00ebra mban punonj\u00ebs me rrog\u00eb e tjetra \u201cbashk\u00ebpun\u00ebtor\u00eb t\u00eb vet\u00ebpun\u00ebsuar\u201d, do t\u00eb jen\u00eb tashm\u00eb n\u00eb kushte t\u00eb barabarta).<\/p>\n\n\n\n Edhe pse ligji thot\u00eb tatim\u00a00% deri n\u00eb 2029, n\u00eb qarqet e ekspert\u00ebve diskutohet se\u00a0shteti mund t\u00eb filloj\u00eb ta angazhoj\u00eb biznesin e vog\u00ebl me pagesa modeste pak m\u00eb shpejt. Nj\u00eb ide \u00ebsht\u00eb ulja e pragut t\u00eb xhiros s\u00eb p\u00ebrjashtuar (psh. nga 14 milion n\u00eb 10 ose 8 milion lek\u00eb) dhe vendosja e nj\u00eb tatimi t\u00eb vog\u00ebl mbi fitimin p\u00ebr ata mbi pragun e ri. Kjo ende\u00a0NUK \u00ebsht\u00eb ligj, por logjika pas saj \u00ebsht\u00eb se\u00a0shumica e bizneseve t\u00eb vogla e kan\u00eb tashm\u00eb infrastruktur\u00ebn gati\u00a0(fal\u00eb deklarimeve vjetore q\u00eb do nisin, kasave fiskale, etj.) dhe mund t\u00eb fillojn\u00eb t\u00eb kontribuojn\u00eb pak e nga pak pa pritur 2029. Sidoqoft\u00eb, deri n\u00eb momentin q\u00eb flasim,\u00a0\u00e7do ndryshim i till\u00eb \u00ebsht\u00eb n\u00eb nivel diskutimi\u00a0dhe\u00a0premtimi zyrtar p\u00ebr 0% deri n\u00eb 2029 mbetet n\u00eb fuqi. Ne, tek\u00a0AlProfit Consult, po e ndjekim nga af\u00ebr k\u00ebt\u00eb \u00e7\u00ebshtje dhe do t\u2019ju informojm\u00eb menj\u00ebher\u00eb n\u00ebse ka ndonj\u00eb l\u00ebvizje konkrete ligjore. (Mund t\u00eb lexoni analiz\u00ebn ton\u00eb m\u00eb t\u00eb detajuar k\u00ebtu:\u00a0Ndryshimet e Pritshme Ligjore Tatimore p\u00ebr 2026<\/a>\u00a0ku diskutojm\u00eb edhe skenar\u00ebt e mundsh\u00ebm.)<\/p>\n\n\n\n N\u00eb 2025 u hodh ideja e nj\u00eb pakti stabiliteti fiskal p\u00ebr bizneset (mosndryshim i taksave p\u00ebr disa vite) si dhe nj\u00eb\u00a0amnisti p\u00ebr gjobat e vjetra. P\u00ebr 2026 pritet t\u00eb konkretizohen k\u00ebto nisma: shum\u00eb biznese me borxhe tatimore t\u00eb akumuluara do t\u00eb p\u00ebrfitojn\u00eb nga\u00a0fshirja dhe shuarja e detyrimeve t\u00eb vjetra\u00a0(falja e kamat\u00ebvonesave, gjobave dhe ndoshta edhe principalit p\u00ebr periudha shum\u00eb t\u00eb vjetra) Kjo nuk prek drejtp\u00ebrdrejt tatimin e t\u00eb ardhurave\u00a0aktuale, por \u00ebsht\u00eb nj\u00eb mund\u00ebsi e art\u00eb p\u00ebr ata q\u00eb kan\u00eb pasur probleme n\u00eb t\u00eb shkuar\u00ebn \u2013\u00a0t\u00eb pastrojn\u00eb t\u00eb shkuar\u00ebn dhe t\u00eb nisin nga e para. N\u00ebse jeni nj\u00eb individ ose biznes me detyrime tatimore t\u00eb papaguara prej vitesh, 2026-a mund t\u00eb jet\u00eb momenti t\u2019i zgjidhni me kosto minimale. (Sigurisht,\u00a0rast pas rasti, ndaj kontaktoni k\u00ebshilltarin tuaj tatimor p\u00ebr t\u2019ju udh\u00ebhequr n\u00ebse hyni n\u00eb k\u00ebt\u00eb kategori.)<\/p>\n\n\n\n N\u00eb fund t\u00eb dit\u00ebs,\u00a0ndryshimet e pritshme p\u00ebr 2026\u00a0nuk jan\u00eb asgj\u00eb p\u00ebr t\u2019u trembur, por p\u00ebr t\u2019u mir\u00ebpritur me kujdes. Ato konsistojn\u00eb n\u00eb\u00a0p\u00ebrmir\u00ebsime t\u00eb m\u00ebtejshme t\u00eb sistemit: nj\u00eb sistem tatimor m\u00eb i thjesht\u00eb, m\u00eb i drejt\u00eb dhe q\u00eb lufton evazionin n\u00eb m\u00ebnyr\u00eb inteligjente. Biznesi i vog\u00ebl nuk do t\u00eb \u201cp\u00ebrmbytet\u201d nga taksat \u2013 normat e reja pritet t\u00eb jen\u00eb ende\u00a0nd\u00ebr m\u00eb t\u00eb ul\u00ebtat n\u00eb rajon. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, pritet q\u00eb t\u00eb\u00a0mbyllen disa shtigje abuzimi\u00a0q\u00eb disa pak subjekte mund t\u00eb ken\u00eb shfryt\u00ebzuar, n\u00eb m\u00ebnyr\u00eb q\u00eb\u00a0loj\u00eb e ndershme\u00a0t\u00eb jet\u00eb nj\u00ebsoj p\u00ebr t\u00eb gjith\u00eb.<\/p>\n\n\n\n Le t\u00eb rikthehemi te historia jon\u00eb:\u00a0Arbeni, hero i vog\u00ebl i biznesit t\u00eb tij, kaloi nga konfuzioni tek qart\u00ebsia. Ai u p\u00ebrball me \u201carmiqt\u00eb\u201d e pasiguris\u00eb \u2013 ligje t\u00eb reja, fjal\u00eb t\u00eb m\u00ebdha si VKM e Udh\u00ebzim, thashetheme paniku mbi taksat \u2013 por gjeti\u00a0udh\u00ebrr\u00ebfyesin\u00a0e duhur q\u00eb i dha informacionin e sakt\u00eb. Tani, Arbeni e di \u00e7far\u00eb e pret:\u00a0asgj\u00eb e frikshme tani p\u00ebr tani, dhe mjaft koh\u00eb p\u00ebr t\u2019u p\u00ebrgatitur p\u00ebr t\u00eb ardhmen.<\/p>\n\n\n\n Ju ndoshta e gjeni veten n\u00eb pjes\u00eb t\u00eb ndryshme t\u00eb historis\u00eb s\u00eb Arbenit. Ndoshta jeni\u00a0si ai n\u00eb fillim \u2013 t\u00eb pasigurt\u00a0p\u00ebr ndryshimet e tatimeve. Por tani shpresojm\u00eb q\u00eb jeni\u00a0t\u00eb informuar dhe t\u00eb fuqizuar, gati t\u00eb merrni vendime t\u00eb zgjuara p\u00ebr biznesin apo financat tuaja personale. Ju e dini q\u00eb:<\/p>\n\n\n\n N\u00ebse keni pyetje specifike si:\u00a0\u201cA hyj un\u00eb te profesionet e lira?\u201d,\u00a0\u201cSi plot\u00ebsohet formulari vjetor konkretisht?\u201d,\u00a0\u201cA mund ta ndaj biznesin n\u00eb dy NIPT-e p\u00ebr t\u00eb mbetur n\u00ebn prag?\u201d\u00a0\u2013\u00a0mos hezitoni t\u00eb na kontaktoni.\u00a0AlProfit Consult\u00a0ka qen\u00eb udh\u00ebrr\u00ebfyesi i shum\u00eb \u201cSip\u00ebrmarr\u00ebsve\u201d nd\u00ebr vite, dhe ne\u00a0ndihemi krenar\u00eb kur heronjt\u00eb tan\u00eb (ju) arrijn\u00eb sukses\u00a0duke mos u penguar nga taksat, por duke i menaxhuar ato me zgjuarsi.<\/p>\n\n\n\n N\u00eb vend t\u00eb mbylljes, nj\u00eb kujtes\u00eb e shkurt\u00ebr:\u00a0Tatimet mund t\u00eb duken si nj\u00eb kapitull i v\u00ebshtir\u00eb i romanit tuaj t\u00eb biznesit, por me informacionin e duhur ato shnd\u00ebrrohen thjesht n\u00eb nj\u00eb sfid\u00eb t\u00eb tejkalueshme. Ju jeni ende n\u00eb timon \u2013 shteti thjesht ju k\u00ebrkon t\u00eb kaloni disa \u201cposte kontrolli\u201d p\u00ebrgjat\u00eb rrug\u00ebs. Me k\u00ebt\u00eb blog, shpresojm\u00eb se e keni hart\u00ebn n\u00eb dor\u00eb p\u00ebr t\u00eb naviguar drejt paqeje tatimore dhe suksesi financiar.<\/p>\n<\/blockquote>\n\n\nUdh\u00ebzimi Nr. 24 (06.11.2025) dhe VKM Nr. 753 (20.12.2023): \u00c7far\u00eb Thon\u00eb dhe Pse Jan\u00eb t\u00eb R\u00ebnd\u00ebsish\u00ebm?<\/h2>\n\n\n\n
VKM Nr. 753, dt. 20.12.2023<\/strong><\/h3>\n\n\n\n
Udh\u00ebzimi Nr. 24, dt. 6.11.2025<\/strong><\/h3>\n\n\n\n
Formalizimi i marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebs p\u00ebr profesionist\u00ebt \u201cgati t\u00eb pun\u00ebsuar\u201d\u00a0<\/h4>\n\n\n\n
\n
Sqarimi i skem\u00ebs s\u00eb\u00a0tatimit progresiv\u00a0p\u00ebr t\u00eb ardhurat nga biznesi i vog\u00ebl (p\u00ebr pas 2029)<\/h4>\n\n\n\n
\n
\n
Si Ndikojn\u00eb K\u00ebto Ndryshime n\u00eb Xhepin Tuaj? (P\u00ebrllogaritja dhe Deklarimi i Tatimit)<\/h2>\n\n\n\n
N\u00ebse jeni vet\u00ebm i pun\u00ebsuar (punonj\u00ebs me pag\u00eb)<\/strong><\/h3>\n\n\n\n
N\u00ebse keni m\u00eb shum\u00eb se nj\u00eb burim t\u00eb ardhurash (p.sh. dy paga, ose pag\u00eb + qira\/investime)<\/strong><\/h3>\n\n\n\n
\n
N\u00ebse jeni i vet\u00ebpun\u00ebsuar (biznes i vog\u00ebl, profesion i lir\u00eb)<\/strong><\/h3>\n\n\n\n
N\u00ebse jeni n\u00ebn pragun e 14 milion\u00eb lek\u00ebve dhe NUK jeni n\u00eb ato rastet \u201c80% nga 1 klient\u201d<\/strong><\/h4>\n\n\n\n
N\u00ebse jeni n\u00eb kategorin\u00eb \u201cprofesion i lir\u00eb me p\u00ebrqendrim te pak klient\u00eb\u201d<\/strong><\/h4>\n\n\n\n
N\u00ebse keni t\u00eb ardhura nga qiraja apo investime<\/strong><\/h3>\n\n\n\n
\n
Tabela Krahasuese e Efekteve: Para vs. Pas Ndryshimeve<\/h2>\n\n\n\n
Skenari<\/strong><\/th> Regjimi para 2023\/2024<\/strong> (bazuar n\u00eb ligjin e vjet\u00ebr)<\/th> Regjimi aktual dhe i ardhsh\u00ebm<\/strong> (pas VKM 753 & Udhez. 24)<\/th><\/tr><\/thead> I pun\u00ebsuar me pag\u00eb 50,000 Lek\u00eb\/muaj<\/td> Tatimi vjetor: 0 Lek\u00eb.\u00a0(0% deri n\u00eb 30 mij\u00eb lek\u00eb, 13% pjesa mbi)
\u2013\u00a0Deklarim vjetor?\u00a0Jo, vet\u00ebm tat. i mbajtur nga paga.<\/td>Tatimi vjetor: 0 Lek\u00eb.\u00a0(0% deri 50 mij\u00eb lek\u00eb mujore, s\u2019ka pjes\u00eb t\u00eb tatueshme).
\u2013\u00a0Deklarim vjetor?\u00a0Jo (nj\u00eb burim t\u00eb ardhure).<\/td><\/tr>I pun\u00ebsuar me pag\u00eb 100,000 Lek\u00eb\/muaj<\/td> Tatimi vjetor: ~109,200 Lek\u00eb.\u00a0Llogaritje e vjet\u00ebr: (100k-30k)=70k \u00d713% =9,100 lek\u00eb n\u00eb muaj \u2192 \u00d712
\u2013\u00a0Deklarim?\u00a0Jo.<\/td>Tatimi vjetor: ~78,000 Lek\u00eb.\u00a0Llogaritje e re: (100k-50k)=50k \u00d713% =6,500 lek\u00eb n\u00eb muaj \u2192 \u00d712.
\u2013\u00a0Deklarim?\u00a0Jo (1 pag\u00eb).<\/td><\/tr>Punonj\u00ebs me\u00a02pun\u00eb, 30k + 40k<\/td> Tatimi vjet\u00ebr vjetor: 0 Lek\u00eb.\u00a0Secila pag\u00eb n\u00ebn pragun patatues (30k), s\u2019u mbajt tatim \u2013 asgj\u00eb s\u2019u deklarua.\u00a0(Anomali)<\/td> Tatimi i ri vjetor: ~16,900 Lek\u00eb.\u00a0((70k total – 50k zbritje)=20k \u00d713%).
\u2013\u00a0Deklarim?\u00a0PO\u00a0\u2013 duhet deklarat\u00eb personale sepse ka 2 burime. Tatimi paguhet me deklarat\u00ebn vjetore (ishte i papaguar gjat\u00eb vitit).<\/td><\/tr>I vet\u00ebpun\u00ebsuar (jo prof. i lir\u00eb), xhiro 8 mln lek\u00eb, fitim 4 mln<\/td> Tatimi vjetor: 0 Lek\u00eb.\u00a0Biznes i vog\u00ebl, xhiro <8\/14 mln (n\u00eb var\u00ebsi t\u00eb vitit), i p\u00ebrjashtuar nga tatim-fitimi.
\u2013\u00a0Deklarim?\u00a0Vet\u00ebm deklarat\u00eb lokale e thjesht\u00ebzuar (tatimi i thjeshtuar ose asgj\u00eb).<\/td>Tani (deri 2029): Tatim 0 Lek\u00eb (p\u00ebrjashtim deri 2029)
Pas 2029: ~600,000 Lek\u00eb.\u00a0(Shembull: 4 mln fitim neto \u2192 15% tatim).
\u2013\u00a0Deklarim?\u00a0PO\u00a0\u2013 q\u00eb nga 2025 dor\u00ebzon deklarat\u00eb vjetore (edhe pse 0 tatim aktualisht).<\/td><\/tr>Profesion i lir\u00eb \u201cfreelance\u201d, xhiro 10 mln, fitim 5 mln<\/td> Tatimi vjetor: 0 Lek\u00eb.\u00a0N\u00ebse trajtohej si biznes i vog\u00ebl (<14 mln), zero tatim.
(Sh\u00ebnim: Ligji i ri fillimisht donte 15% tatim p\u00ebr k\u00ebt\u00eb fitim = 750k Lek\u00eb, por u anulua nga GJK).<\/td>Tani (deri 2029): Tatim 0 Lek\u00eb (fal\u00eb p\u00ebrjashtimit t\u00eb zgjatur edhe p\u00ebr prof. e lira).
N\u00ebse 80%+ nga 1 klient?\u00a0\u2013 At\u00ebher\u00eb tatimi do llogaritet\u00a0sikur pag\u00eb: p.sh. ~13% t\u00eb fitimit t\u00eb zbritur \u2192 rreth 650k Lek\u00eb, por paguhet n\u00eb 2026.
\u2013\u00a0Deklarim?\u00a0PO\u00a0\u2013 deklarat\u00eb vjetore e detyrueshme.<\/td><\/tr>T\u00eb ardhura nga qira vjetore 600,000 Lek\u00eb<\/td> Tatimi vjetor: 90,000 Lek\u00eb.\u00a0Norma 15% flat.
\u2013\u00a0Deklarim?\u00a0Vet\u00ebm deklarat\u00eb tatim n\u00eb burim periodike (muaj\/trajon) nga qiradh\u00ebn\u00ebsi\/qiramarr\u00ebsi, s\u2019kish deklarat\u00eb personale.<\/td>Tatimi vjetor: 90,000 Lek\u00eb (ende 15%.
\u2013\u00a0Deklarim?\u00a0PO\u00a0\u2013 tani raportohet edhe n\u00eb deklarat\u00ebn vjetore personale. (Tatimi i paguar gjat\u00eb vitit kreditohet).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n\u00c7far\u00eb Pritet n\u00eb 2026? (Shikim nga e Ardhmja)<\/h2>\n\n\n\n
Normat ekzistuese do t\u00eb mbeten t\u00eb nj\u00ebjta<\/strong><\/h3>\n\n\n\n
M\u00eb shum\u00eb fokus te formalizimi<\/strong><\/h3>\n\n\n\n
Vitet 2026-2027: fillimi i \u201cloj\u00ebs\u201d p\u00ebr biznesin e vog\u00ebl?<\/strong>\u00a0<\/h3>\n\n\n\n
\u201cPakti i Paqes Fiskale\u201d dhe amnistia e borxheve<\/strong><\/h3>\n\n\n\n
P\u00ebrfundim: Rrug\u00ebtimi Juaj si \u201cHero\u201d i Biznesit t\u00eb Vog\u00ebl<\/h2>\n\n\n\n
\n
\n