{"id":39481,"date":"2026-04-22T10:48:18","date_gmt":"2026-04-22T10:48:18","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=39481"},"modified":"2026-04-22T12:29:14","modified_gmt":"2026-04-22T12:29:14","slug":"rregullat-2026-te-huajt-shqiperi","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/rregullat-2026-te-huajt-shqiperi\/","title":{"rendered":"T\u00eb Huajt n\u00eb Shqip\u00ebri: Rregullat e Reja t\u00eb 2026, Tatimi 0% dhe Rezidenca Fiskale"},"content":{"rendered":"

Q\u00ebndrimi dhe pun\u00ebsimi i shtetasve t\u00eb huaj n\u00eb Shqip\u00ebri rregullohen nga nj\u00eb kuad\u00ebr ligjor q\u00eb ndryshon vazhdimisht. N\u00eb prill t\u00eb 2026 dol\u00ebn ndryshime konkrete<\/a>: procedura t\u00eb reja, kategori t\u00eb reja lejesh dhe thjesht\u00ebzime t\u00eb proceseve ekzistuese. Disa prej tyre prekin drejtp\u00ebrdrejt t\u00eb huajt q\u00eb jetojn\u00eb k\u00ebtu sot.<\/p>\n\n\n\n

Por ndryshimet administrative jan\u00eb vet\u00ebm nj\u00eb pjes\u00eb e \u00e7\u00ebshtjeve p\u00ebr q\u00ebndrimin e t\u00eb huajve n\u00eb Shqip\u00ebri. \u00c7do i huaj q\u00eb punon ose hap biznes n\u00eb Shqip\u00ebri ka pyetje tatimore q\u00eb shpesh mbeten pa u sqaruar: si funksionon tatimi mbi fitimin konkretisht, \u00e7far\u00eb do t\u00eb thot\u00eb rezidenca fiskale dhe \u00e7far\u00eb norma kontributesh paguhen. Ky artikull trajton t\u00eb dyja.<\/p>\n\n\n\n

N\u00ebse po k\u00ebrkoni informacion mbi hapjen e biznesit, prokur\u00ebn e posa\u00e7me dhe hapat e regjistrimit, lexoni fillimisht artikullin ton\u00eb mbi t\u00eb huajt<\/a>. Ky artikull e plot\u00ebson at\u00eb.<\/p>\n\n\n\n

\u00c7far\u00eb Ndryshoi me VKM Nr. 240, Dat\u00eb 01.04.2026<\/h2>\n\n\n\n

Vendimi ndryshon dhe plot\u00ebson VKM 858 t\u00eb vitit 2021<\/a>, akti kryesor q\u00eb rregullon hyrjen, q\u00ebndrimin dhe trajtimin e t\u00eb huajve n\u00eb Shqip\u00ebri. Efektet jan\u00eb t\u00eb menj\u00ebhershme.<\/p>\n\n\n\n

Afati i daljes pas skadimit t\u00eb dokumentit<\/strong> <\/h3>\n\n\n\n

Kur skadon dokumenti mbi baz\u00ebn e t\u00eb cilit q\u00ebndroni n\u00eb Shqip\u00ebri, keni tre dit\u00eb kalendarike p\u00ebr t\u00eb dal\u00eb nga territori. Kjo vlen n\u00ebse q\u00ebndroni pa viz\u00eb ose me viz\u00eb aktive t\u00eb Schengen, SHBA apo Mbret\u00ebris\u00eb s\u00eb Bashkuar. Q\u00ebndrimi pas k\u00ebtij afati e kategorizon personin si t\u00eb huaj pa status t\u00eb rregullt q\u00ebndrimi, me pasoja administrative.<\/p>\n\n\n\n

Leja provizore brenda dit\u00ebs<\/strong><\/h3>\n\n\n\n

Sapo dor\u00ebzoni k\u00ebrkes\u00ebn p\u00ebr leje q\u00ebndrimi ose leje unike, autoriteti i kufirit dhe migracionit l\u00ebshon leje provizore brenda nj\u00eb dite pune. Ajo ka vlefshm\u00ebri nj\u00eb muaj dhe zgjatet automatikisht derisa t\u00eb merret vendimi final. Bankat, organet tatimore dhe institucione t\u00eb tjera e njohin at\u00eb si dokument zyrtar q\u00ebndrimi gjat\u00eb periudh\u00ebs s\u00eb shqyrtimit.<\/p>\n\n\n\n

Mund\u00ebsia e riaplikimit pas refuzimit<\/strong><\/h3>\n\n\n\n

N\u00ebse k\u00ebrkesa refuzohet, keni 30 dit\u00eb nga data e vendimit p\u00ebr t\u00eb riaplikuar pa e filluar procedur\u00ebn nga e para. Shum\u00eb refuzime vijn\u00eb nga mang\u00ebsi dokumentacioni q\u00eb mund t\u00eb korrigjohen brenda k\u00ebtij afati.<\/p>\n\n\n\n

Certifikata e Regjistrimit p\u00ebr shtetasit e BE-s\u00eb<\/strong><\/h3>\n\n\n\n

Ky \u00ebsht\u00eb ndryshimi me ndikimin m\u00eb t\u00eb gjer\u00eb. Shtetasit e vendeve t\u00eb Bashkimit Evropian q\u00eb q\u00ebndrojn\u00eb n\u00eb Shqip\u00ebri p\u00ebr periudha mbi tre muaj kan\u00eb tani procedur\u00eb t\u00eb posa\u00e7me. Deri tani ndiqnin t\u00eb nj\u00ebjtat procedura si \u00e7do i huaj tjet\u00ebr.<\/p>\n\n\n\n

Certifikata e Regjistrimit l\u00ebshohet pa tarif\u00eb. Aplikimi b\u00ebhet online n\u00ebp\u00ebrmjet portalit e-Albania. Dokumentet kryesore jan\u00eb pasaporta ose let\u00ebrnjoftimi i vlefsh\u00ebm, d\u00ebshmi e hyrjes n\u00eb territorin shqiptar, deklarata e adres\u00ebs dhe fotografia. Klasifikimi b\u00ebhet sipas kategoris\u00eb: pun\u00ebmarr\u00ebs ose i vet\u00ebpun\u00ebsuar, person me burime t\u00eb mjaftueshme financiare, student ose an\u00ebtar familjeje i shtetasit t\u00eb BE-s\u00eb. Verifikimi b\u00ebhet brenda dy dit\u00ebve pune dhe certifikata l\u00ebshohet n\u00eb format elektronik.<\/p>\n\n\n\n

Kart\u00ebq\u00ebndrimi p\u00ebr an\u00ebtar\u00ebt e familjes jo-BE<\/strong><\/h3>\n\n\n\n

An\u00ebtar\u00ebt e familjes me shtet\u00ebsi jasht\u00eb BE-s\u00eb trajtohen tani me procedur\u00eb t\u00eb posa\u00e7me, gjithashtu pa tarif\u00eb dhe online. K\u00ebrkohen pasaporta, certifikata e martes\u00ebs ose bashk\u00ebjetes\u00ebs (e legalizuar ose me apostile dhe e p\u00ebrkthyer n\u00eb shqip) dhe kopja e certifikat\u00ebs s\u00eb regjistrimit t\u00eb shtetasit t\u00eb BE-s\u00eb. Karta revokohet n\u00ebse shtetasi i BE-s\u00eb nuk plot\u00ebson m\u00eb kriteret e q\u00ebndrimit, n\u00ebse lidhja familjare ka pushuar ose n\u00ebse jan\u00eb paraqitur dokumente t\u00eb falsifikuara.<\/p>\n\n\n\n

Leja unike p\u00ebr pun\u00ebtor sht\u00ebpie<\/strong><\/h3>\n\n\n\n

Kategori e re e lejes unike p\u00ebr shtetas t\u00eb huaj t\u00eb pun\u00ebsuar si pun\u00ebtor\u00eb sht\u00ebpie nga pun\u00ebdh\u00ebn\u00ebs fizik\u00eb. K\u00ebrkohet miratim pun\u00ebsimi online nga Agjencia Komb\u00ebtare e Pun\u00ebsimit dhe Aft\u00ebsive (AKPA) dhe kontrat\u00eb pune sipas Kodit t\u00eb Pun\u00ebs. Pas l\u00ebshimit t\u00eb kart\u00ebs biometrike, i huaji regjistrohet n\u00eb sistemin e AKPA-s brenda dhjet\u00eb dit\u00ebve kalendarike.<\/p>\n\n\n\n

Rinovimi i lejes b\u00ebhet m\u00eb i thjesht\u00eb<\/strong><\/h3>\n\n\n\n

Gjat\u00eb rinovimit, dokumentacioni nga vendi i origjin\u00ebs i dor\u00ebzuar gjat\u00eb aplikimit t\u00eb par\u00eb nuk duhet t\u00eb ril\u00ebshohet. Ky detyrim vlen vet\u00ebm p\u00ebr aplikimin e par\u00eb. Kur martesa \u00ebsht\u00eb lidhur jasht\u00eb Shqip\u00ebris\u00eb dhe certifikatat e fresk\u00ebta nuk mund t\u00eb dor\u00ebzohen, pranohet si z\u00ebvend\u00ebsim deklarat\u00eb e p\u00ebrbashk\u00ebt noteriale e gjasht\u00eb muajve t\u00eb fundit, b\u00ebr\u00eb para noterit shqiptar.<\/p>\n\n\n\n

Shtetasit ukrainas: q\u00ebndrim pa leje deri n\u00eb mars 2027<\/h3>\n\n\n\n

Vendimi Nr. 257, dat\u00eb 10.04.2026 <\/a>parashikon q\u00eb shtetasit e Ukrain\u00ebs mund t\u00eb hyjn\u00eb pa viz\u00eb dhe t\u00eb q\u00ebndrojn\u00eb pa leje q\u00ebndrimi deri m\u00eb 30 mars 2027. Kjo vlen si p\u00ebr ata q\u00eb hyjn\u00eb pas hyrjes s\u00eb vendimit n\u00eb fuqi, ashtu edhe p\u00ebr ata q\u00eb ndodhen tashm\u00eb n\u00eb territorin shqiptar. Vendimi i m\u00ebparsh\u00ebm Nr. 169, dat\u00eb 18.03.2022, shfuqizohet.<\/p>\n\n\n\n

\n Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n

Imposta sulle rendite<\/h2>\n\n\n\n

Legge n. 29\/2023 \u201cSull'imposta sul reddito\u201d<\/a>, n\u00eb fuqi nga 1 janari 2024, \u00ebsht\u00eb akti tatimor kryesor p\u00ebr \u00e7do biznes n\u00eb Shqip\u00ebri, shqiptar apo i huaj.<\/p>\n\n\n\n

Norma 0% deri n\u00eb 2029<\/h3>\n\n\n\n

Neni 69 i ligjit parashikon norm\u00ebn 0% mbi tatimin e fitimit deri m\u00eb 31 dhjetor 2029 p\u00ebr \u00e7do individ tregtar, t\u00eb vet\u00ebpun\u00ebsuar ose entitet juridik (sh.p.k. si forma m\u00eb e zakonshme) me qarkullim vjetor deri n\u00eb 14,000,000 lek\u00eb, rreth 140,000 euro. Forma juridike nuk ka r\u00ebnd\u00ebsi. Lloji i aktivitetit nuk ka r\u00ebnd\u00ebsi.<\/p>\n\n\n\n

\n

Vendimi nr. 52, dat\u00eb 27 qershor 2024, i Gjykat\u00ebs Kushtetuese konfirmoi se edhe profesionet e lira (mjek\u00eb, avokat\u00eb, arkitekt\u00eb) p\u00ebrfitojn\u00eb nga norma 0% n\u00ebse qarkullimi q\u00ebndron n\u00ebn 14,000,000 lek\u00eb. Kufizimi i m\u00ebparsh\u00ebm n\u00ebp\u00ebrmjet VKM 753\/2023 \u00ebsht\u00eb i pavlefsh\u00ebm.<\/p>\n<\/blockquote>\n\n\n\n

Si ndryshon tatimi mbi pragun 14 milion lek\u00eb<\/h3>\n\n\n\n

Mbi kufirin 14,000,000 lek\u00eb, dy format ndahen. Kufiri i 14,000,000 lek\u00eb mbi pragun i referohet fitimit t\u00eb tatuesh\u00ebm, jo qarkullimit. Mund t\u00eb keni qarkullim 20,000,000 lek\u00eb por fitim 9,000,000 lek\u00eb: tatimi mbetet zero.<\/p>\n\n\n\n

Elementi<\/th>Individi tregtar<\/th>Entiteti juridik (sh.p.k.)<\/th><\/tr><\/thead>
Qarkullim deri 14,000,000 lek\u00eb<\/td>0% deri n\u00eb 2029<\/td>0% deri n\u00eb 2029<\/td><\/tr>
Fitim mbi pragun (deri 14 mln lek\u00eb)<\/td>15%<\/td>15% (e shesht\u00eb)<\/td><\/tr>
Fitim mbi 14,000,000 lek\u00eb<\/td>23%<\/td>15% (e shesht\u00eb)<\/td><\/tr>
Tatimi mbi dividendin<\/td>Non applicabile<\/td>8% (mbahet n\u00eb burim)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Leht\u00ebsira t\u00eb tjera tatimore<\/h3>\n\n\n\n

Ligji parashikon edhe mund\u00ebsin\u00eb e bartjes s\u00eb humbjeve tatimore deri n\u00eb pes\u00eb vjet. N\u00ebse biznesi mbyllet me humbje gjat\u00eb vitit, ajo shum\u00eb kompensohet me fitimet e viteve t\u00eb ardhshme. Gjithashtu, borxhet e paark\u00ebtuara zbriten nga baza tatimore n\u00eb m\u00ebnyr\u00eb progresive: 20% pas 6 muajsh, 40% pas 12 muajsh, deri n\u00eb 85% pas 36 muajsh.<\/p>\n\n\n\n

Tatimi zero nuk do t\u00eb thot\u00eb zero detyrime<\/h3>\n\n\n\n

Norma 0% mbi fitimin nuk ju \u00e7liron nga deklarimi. \u00c7do biznes dor\u00ebzon deklarat\u00ebn tatimore vjetore brenda 31 marsit t\u00eb vitit pasardh\u00ebs. Mosp\u00ebrmbushja sjell penalitete administrative, edhe kur nuk ka tatim p\u00ebr t\u00eb paguar. Biznesi gjithashtu mban librat kontab\u00ebl dhe dokumentacionin e fiskalizimit.<\/p>\n\n\n\n

Lexoni edhe: Tatimi Zero deri n\u00eb 2029 n\u00eb Shqip\u00ebri: Kush P\u00ebrfiton dhe Si Funksionon.<\/a><\/p>\n\n\n\n

A e p\u00ebrfiton biznesi juaj norm\u00ebn 0%? Analizojm\u00eb situat\u00ebn tuaj konkrete pa kosto.<\/p>\n\n\n\n

\n Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n

TVSH-ja dhe Fiskalizimi<\/h2>\n\n\n\n

Kur b\u00ebhet i detyruesh\u00ebm regjistrimi n\u00eb TVSH<\/h3>\n\n\n\n

Regjistrimi si subjekt i TVSH-s\u00eb b\u00ebhet i detyruesh\u00ebm kur qarkullimi vjetor i biznesit kalon 10,000,000 lek\u00eb. N\u00ebn k\u00ebt\u00eb kufi, regjistrimi \u00ebsht\u00eb vullnetar por mund t\u00eb jet\u00eb i dobish\u00ebm. N\u00ebse klient\u00ebt tuaj kryesor\u00eb jan\u00eb biznese t\u00eb regjistruara n\u00eb TVSH, fakturimi me TVSH u mund\u00ebson atyre ta zbresin at\u00eb, gj\u00eb q\u00eb ju b\u00ebn m\u00eb konkurrues. Norma standarde e TVSH-s\u00eb \u00ebsht\u00eb 20%. Disa sektor\u00eb aplikojn\u00eb norm\u00ebn e reduktuar 6%, nd\u00ebrmjet tyre akomodimi turistik.<\/p>\n\n\n\n

Detyrimet e fiskalizimit<\/h3>\n\n\n\n

\u00c7do biznes i regjistruar ka detyrim fiskalizimi: \u00e7do fatur\u00eb shitjeje l\u00ebshohet n\u00ebp\u00ebrmjet sistemit elektronik t\u00eb Drejtorisht s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve. Kjo vlen pavar\u00ebsisht madh\u00ebsis\u00eb ose form\u00ebs juridike. Mosp\u00ebrmbushja sjell gjoba administrative.<\/p>\n\n\n\n

Rezidenca Fiskale<\/h2>\n\n\n\n

Leja e q\u00ebndrimit dhe rezidenca fiskale nuk jan\u00eb e nj\u00ebjta gj\u00eb. Leja e q\u00ebndrimit rregullon ku jetoni ligj\u00ebrisht. Rezidenca fiskale rregullon ku tatohen t\u00eb ardhurat tuaja. Ngat\u00ebrrimi i tyre ka pasoja direkte.<\/p>\n\n\n\n

Kriteret ligjore<\/h3>\n\n\n\n

Neni 8 i ligjit nr. 29\/2023<\/a> parashikon dy kushte. Mjafton plot\u00ebsimi i nj\u00ebrit.<\/p>\n\n\n\n

Kushti i par\u00eb: 183 dit\u00ebt<\/strong><\/h4>\n\n\n\n

Keni q\u00ebndruar n\u00eb Shqip\u00ebri 183 dit\u00eb ose m\u00eb shum\u00eb gjat\u00eb vitit kalendarik, t\u00eb vazhdueshme ose jo. Nuk k\u00ebrkohet leje q\u00ebndrimi aktive. Num\u00ebrohen dit\u00ebt kalendarike duke p\u00ebrfshir\u00eb dit\u00ebn e hyrjes dhe t\u00eb daljes.<\/p>\n\n\n\n

Kushti i dyt\u00eb: qendra e interesave jetike<\/strong><\/h4>\n\n\n\n

Edhe n\u00ebse q\u00ebndroni m\u00eb pak se 183 dit\u00eb, jeni rezident fiskal n\u00ebse qendra e interesave tuaja jetike \u00ebsht\u00eb n\u00eb Shqip\u00ebri: familja kryesore, sht\u00ebpia e banimit kryesor, aktiviteti ekonomik kryesor ose veprimtaria e rregullt. Ky kriter vler\u00ebsohet nga autoritetet tatimore duke analizuar ansamblimin e rrethanave, jo nj\u00eb element t\u00eb vet\u00ebm.<\/p>\n\n\n\n

\u00c7far\u00eb ndryshon praktikisht<\/h3>\n\n\n\n

Si rezident fiskal i Shqip\u00ebris\u00eb, t\u00eb gjitha t\u00eb ardhurat tuaja bot\u00ebrore, kudo q\u00eb gjenerohen, i n\u00ebnshtrohen tatimit shqiptar. Qiraja nga apartamenti jasht\u00eb vendit, dividend\u00ebt nga shoq\u00ebria juaj n\u00eb Europ\u00eb, honoraret nga klient\u00ebt e huaj: t\u00eb gjitha hyjn\u00eb n\u00eb baz\u00ebn e tatueshme. Si jorezident fiskal, tatohen vet\u00ebm t\u00eb ardhurat me burim shqiptar.<\/p>\n\n\n\n

Marr\u00ebveshjet e shmangies s\u00eb taksimit t\u00eb dyfisht\u00eb<\/h3>\n\n\n\n

Shqip\u00ebria ka n\u00ebnshkruar marr\u00ebveshje<\/a> me shumic\u00ebn e vendeve europiane, nd\u00ebrmjet tyre Italin\u00eb, Gjermanin\u00eb, Franc\u00ebn, Greqin\u00eb dhe Turqin\u00eb. K\u00ebto marr\u00ebveshje kan\u00eb dy funksione: rregullojn\u00eb se cili shtet ka t\u00eb drejt\u00ebn e par\u00eb t\u00eb tatimit, dhe eliminojn\u00eb taksimin e dyfisht\u00eb duke i njohur v\u00ebndit t\u00eb rezidenc\u00ebs tatimin e paguar jasht\u00eb. Por kjo nuk ndodh automatikisht: k\u00ebrkon dokumentacion dhe procedur\u00eb specifike. N\u00ebse vendi juaj i origjin\u00ebs nuk ka marr\u00ebveshje me Shqip\u00ebrin\u00eb, t\u00eb ardhurat mund t\u00eb tatohen dy her\u00eb pa mund\u00ebsi kompensimi.<\/p>\n\n\n\n

Lexoni edhe: Come gli stranieri possono avviare legalmente un'attivit\u00e0, lavorare e soggiornare in Albania<\/a><\/p>\n\n\n\n

\n Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n

Kontributet Shoq\u00ebrore dhe Sh\u00ebndet\u00ebsore<\/h2>\n\n\n\n

\u00c7do i huaj q\u00eb punon ligj\u00ebrisht n\u00eb Shqip\u00ebri ka detyrim kontributesh shoq\u00ebrore dhe sh\u00ebndet\u00ebsore. Ky detyrim nuk lidhet me shtet\u00ebsin\u00eb, por me statusin e pun\u00ebsimit. Tatimi 0% mbi fitimin nuk e eliminon k\u00ebt\u00eb detyrim.<\/p>\n\n\n\n

Normat si i pun\u00ebsuar<\/h3>\n\n\n\n
Kontributi<\/th>Pun\u00ebdh\u00ebn\u00ebsi<\/th>Pun\u00ebmarr\u00ebsi<\/th><\/tr><\/thead>
Sigurimi shoq\u00ebror<\/td>15%<\/td>9.5%<\/td><\/tr>
Sigurimi sh\u00ebndet\u00ebsor<\/td>1.7%<\/td>1.7%<\/td><\/tr>
Totale<\/strong><\/td>16.7%<\/strong><\/td>11.2%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Baza minimale e llogaritjes \u00ebsht\u00eb paga minimale komb\u00ebtare, aktualisht 50,000 lek\u00eb bruto n\u00eb muaj.<\/p>\n\n\n\n

\n

Punonj\u00ebs me pag\u00eb bruto 100,000 lek\u00eb\/muaj. Pun\u00ebdh\u00ebn\u00ebsi paguan 16,700 lek\u00eb kontribute. Punonj\u00ebsi mban 11,200 lek\u00eb. Kosto totale mujore e pun\u00ebdh\u00ebn\u00ebsit: 116,700 lek\u00eb.<\/p>\n<\/blockquote>\n\n\n\n

Normat si individ tregtar ose ortak aktiv<\/h3>\n\n\n\n

N\u00ebse kryeni funksione aktive n\u00eb biznes (drejtim, administrim ose veprimtari operative t\u00eb rregullt), keni detyrim kontributesh pavar\u00ebsisht n\u00ebse t\u00ebrhiqni ose jo pag\u00eb. Baza minimale \u00ebsht\u00eb paga minimale komb\u00ebtare. N\u00ebse zgjidhni t\u00eb deklaroni pag\u00eb m\u00eb t\u00eb lart\u00eb, kontributet llogariten mbi at\u00eb baz\u00eb.<\/p>\n\n\n\n

Marr\u00ebveshjet dypal\u00ebshe t\u00eb sigurimeve shoq\u00ebrore<\/h3>\n\n\n\n

Shqip\u00ebria ka marr\u00ebveshje me disa vende, nd\u00ebrmjet tyre Italin\u00eb, Turqin\u00eb dhe Maqedonin\u00eb e Veriut. Kontributet e paguara n\u00eb nj\u00ebrin vend njihen nga vendi tjet\u00ebr dhe mblidhen p\u00ebr efekt pensioni. N\u00ebse vendi juaj i origjin\u00ebs nuk ka marr\u00ebveshje me Shqip\u00ebrin\u00eb, kontributet paguhen n\u00eb t\u00eb dyja vendet pa mund\u00ebsi kompensimi. Kjo duhet verifikuar para fillimit t\u00eb pun\u00ebsimit.<\/p>\n\n\n\n

Nga Praktika Jon\u00eb<\/h2>\n\n\n\n

\u00c7do situat\u00eb ka specifikat e veta. Por pyetjet kthehen shpesh. Ja tre prej tyre.<\/p>\n\n\n\n

Konsulenti me sh.p.k. n\u00ebn pragun e qarkullimit<\/h3>\n\n\n\n

Nj\u00eb konsulent i huaj operon nga Tirana dhe u sh\u00ebrben klient\u00ebve jasht\u00eb Shqip\u00ebris\u00eb. Qarkullimi vjetor i sh.p.k.-s\u00eb \u00ebsht\u00eb rreth 90,000 euro, n\u00ebn limitin 140,000 Euro. Tatimi mbi fitimin deri n\u00eb fund t\u00eb vitit 2029 \u00ebsht\u00eb zero. N\u00ebse shp\u00ebrndan 30,000 euro si dividend, paguan 2,400 euro tatim mbi dividendin. Krahasuar me normat e vendeve europiane per\u00ebndimore, diferenca \u00ebsht\u00eb e matshme dhe plot\u00ebsisht e ligjshme.<\/p>\n\n\n\n

Sh.p.k. me qarkullim mbi pragun<\/h3>\n\n\n\n

Nj\u00eb sh.p.k. tregtare ka qarkullim vjetor 20,000,000 lek\u00eb, mbi pragun 14,000,000 lek\u00eb. Norma 0% nuk aplikohet. Tatimi mbi fitimin \u00ebsht\u00eb 15% e shesht\u00eb mbi t\u00eb gjith\u00eb fitimin e tatuesh\u00ebm, pavar\u00ebsisht shum\u00ebs. N\u00ebse fitimi i tatuesh\u00ebm \u00ebsht\u00eb 5,000,000 lek\u00eb, tatimi \u00ebsht\u00eb 750,000 lek\u00eb. N\u00ebse fitimi \u00ebsht\u00eb 18,000,000 lek\u00eb, tatimi \u00ebsht\u00eb 2,700,000 lek\u00eb.<\/p>\n\n\n\n

Individi tregtar me fitim mbi 14,000,000 lek\u00eb<\/h3>\n\n\n\n

Nj\u00eb individ tregtar ka qarkullim vjetor 20,000,000 lek\u00eb dhe fitim t\u00eb tatuesh\u00ebm 18,000,000 lek\u00eb. Tatimi llogaritet me dy fash\u00eb. Mbi fitimin deri n\u00eb 14,000,000 lek\u00eb aplikohet norma 15%, ose 2,100,000 lek\u00eb. Mbi pjes\u00ebn e fitimit q\u00eb kalon 14,000,000 lek\u00eb, pra mbi 4,000,000 lek\u00eb, aplikohet norma 23%, ose 920,000 lek\u00eb. Tatimi total: 3,020,000 lek\u00eb. E nj\u00ebjta sh.p.k. me t\u00eb nj\u00ebjtat shifra do t\u00eb paguante vet\u00ebm 2,700,000 lek\u00eb. <\/p>\n\n\n\n

\n

Shuma 14 milion lek\u00eb si kufiri i qarkullimit p\u00ebr nj\u00eb biznes n\u00ebse paguan ose jo tatim \u00ebsht\u00eb rast\u00ebsore dhe pa asnj\u00eb lidhje me fashat e tatimit t\u00eb personit fizik: fitimi m\u00eb pak se 14 milion lek\u00eb 15% dhe diferenca e fitimit mbi 14 milion lek\u00eb q\u00eb tatohet me norm\u00ebn 23%. T\u00eb dy limitet jan\u00eb t\u00eb ndrysh\u00ebm. Limiti i par\u00eb, i t\u00eb ardhurave, \u00ebsht\u00eb provizor deri n\u00eb vitin 2029 dhe aplikohet p\u00ebr \u00e7do biznes, nd\u00ebrsa limiti i dyt\u00eb 14 milion lek\u00eb do t\u00eb jet\u00eb n\u00eb fuqi edhe pas vitit 2029, dhe aplikhet vet\u00ebm p\u00ebr personat fizik\u00eb.<\/p>\n<\/blockquote>\n\n\n\n

Shtetasi europian me rezidenc\u00eb fiskale shqiptare pa e ditur<\/h3>\n\n\n\n

Nj\u00eb shtetas europian punon nga Tirana p\u00ebr klient\u00eb jasht\u00eb Shqip\u00ebris\u00eb dhe kalon mbi 183 dit\u00eb n\u00eb vend gjat\u00eb vitit. Sipas nenit 8 t\u00eb ligjit, ky kusht e b\u00ebn person rezident fiskal shqiptar, pavar\u00ebsisht nga \u00e7far\u00eb mendonte. T\u00eb ardhurat e tij i n\u00ebnshtrohen teorikisht tatimit shqiptar. Marr\u00ebveshja e shmangies s\u00eb taksimit t\u00eb dyfisht\u00eb nd\u00ebrmjet dy vendeve rregullon se ku dhe si tatohen konkretisht. Njohja e k\u00ebsaj pyetjeje her\u00ebt do t\u00eb kishte lejuar planifikim shum\u00eb m\u00eb t\u00eb mir\u00eb.<\/p>\n\n\n\n

Individi tregtar q\u00eb riklasifikohet si i pun\u00ebsuar<\/h3>\n\n\n\n

Nj\u00eb konsulent i huaj operon si individ tregtar dhe 85% e t\u00eb ardhurave t\u00eb tij vijn\u00eb nga nj\u00eb klient i vet\u00ebm. Sipas nenit 12, shkronja “\u00e7” t\u00eb ligjit nr. 29\/2023, n\u00ebse 80% ose m\u00eb shum\u00eb e t\u00eb ardhurave rrjedhin nga nj\u00eb klient i vet\u00ebm, ose 90% ose m\u00eb shum\u00eb nga m\u00eb pak se tre klient\u00eb, administrata tatimore mund t’i riklasifikoj\u00eb ato si t\u00eb ardhura nga pun\u00ebsimi. <\/p>\n\n\n\n

Pasoja: tatimi i aplikuesh\u00ebm nuk \u00ebsht\u00eb 15% mbi fitimin e biznesit, por norma progresive e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi, 13% deri n\u00eb 2,040,000 lek\u00eb dhe 23% mbi k\u00ebt\u00eb kufi, sipas nenit 24 t\u00eb ligjit. <\/p>\n\n\n\n

P\u00ebr t\u00eb kund\u00ebrshtuar riklasifikimin, individi tregtar dor\u00ebzon Dichiarazione di lavoro autonomo <\/a>pran\u00eb zyr\u00ebs rajonale tatimore, brenda marsit t\u00eb vitit pasardh\u00ebs. Kjo deklarat\u00eb konfirmon se marr\u00ebdh\u00ebnia nuk \u00ebsht\u00eb de facto pun\u00ebsim, por veprimtari e pavarur. Mbrojtja funksionon kur individi disponon mjetet e tij t\u00eb pun\u00ebs, vendos vet\u00eb orarin dhe mund t\u00eb refuzoj\u00eb projekte.<\/p>\n\n\n\n

Leggi anche: Ndryshimet e tatimit mbi t\u00eb ardhurat, mars 2026: \u00e7far\u00eb ndryshon p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit, bizneset sponsorizuese dhe pun\u00ebdh\u00ebn\u00ebsit.<\/a><\/p>\n\n\n\n

\n

\u00c7do shtetas i huaj, para se t\u00eb marr\u00eb vendimin final mbi form\u00ebn juridike dhe rezidenc\u00ebn, duhet t\u00eb vler\u00ebsoj\u00eb rrethanat e veta specifike. Situatat ndryshojn\u00eb ndjesh\u00ebm nga nj\u00ebra-tjetra.<\/p>\n<\/blockquote>\n\n\n\n

\n Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n

Pyetje t\u00eb Shpeshta<\/h2>\n\n\n\n

A b\u00ebhem automatikisht rezident fiskal shqiptar n\u00ebse marr Certifikat\u00eb Regjistrimi si shtetas i BE-s\u00eb?<\/h3>\n\n\n\n

Jo. Certifikata rregullon statusin ligjor t\u00eb banimit, jo rezidenc\u00ebn fiskale. Rezidenca fiskale varet nga numri i dit\u00ebve t\u00eb q\u00ebndrimit ose nga vendndodhja e qendr\u00ebs kryesore t\u00eb interesave tuaja, dhe vler\u00ebsohet sipas rrethanave konkrete.<\/p>\n\n\n\n

N\u00ebse qarkullimi im kalon 14,000,000 lek\u00eb gjat\u00eb 2026, \u00e7far\u00eb ndodh me vitet e m\u00ebparshme?<\/h3>\n\n\n\n

Asgj\u00eb. Tatimi vler\u00ebsohet vit pas viti. N\u00ebse n\u00eb 2025 qarkullimi q\u00ebndroi n\u00ebn kufi, ai vit mbyllet me tatim 0%. Kalimi i kufirit gjat\u00eb 2026 ndikon vet\u00ebm vitin 2026.<\/p>\n\n\n\n

Si e di n\u00ebse vendi im ka marr\u00ebveshje shmangies taksimit t\u00eb dyfisht\u00eb me Shqip\u00ebrin\u00eb?<\/h3>\n\n\n\n

Lista e marr\u00ebveshjeve aktive publikohet nga Drejtoria e P\u00ebrgjithshme e Tatimeve K\u00cbTU<\/a>. Vendet kryesore europiane, SHBA dhe Turqia jan\u00eb nd\u00ebrmjet atyre me marr\u00ebveshje aktive. Kushtet specifike ndryshojn\u00eb sipas marr\u00ebveshjes dhe llojit t\u00eb t\u00eb ardhur\u00ebs, ndaj \u00e7do situat\u00eb k\u00ebrkon analiz\u00eb konkrete.<\/p>\n\n\n\n

A detyrohem t\u00eb paguaj kontribute shoq\u00ebrore si ortak aktiv i sh.p.k.-s\u00eb edhe n\u00ebse nuk marr pag\u00eb?<\/h3>\n\n\n\n

Po. N\u00ebse kryeni funksione aktive n\u00eb shoq\u00ebri, baza minimale e kontributeve \u00ebsht\u00eb paga minimale komb\u00ebtare, aktualisht 50,000 lek\u00eb bruto, pavar\u00ebsisht n\u00ebse t\u00ebrhiqni ose jo pag\u00eb.<\/p>\n\n\n\n

A duhet t\u00eb regjistrohem n\u00eb AKPA pasi marr leje unike?<\/h3>\n\n\n\n

Po. Brenda dhjet\u00eb dit\u00ebve kalendarike nga l\u00ebshimi i kart\u00ebs biometrike duhet t\u00eb regjistroheni n\u00eb sistemin e sh\u00ebrbimeve t\u00eb pun\u00ebsimit t\u00eb AKPA-s. Ky detyrim \u00ebsht\u00eb shtuar me VKM 240 t\u00eb vitit 2026.<\/p>\n\n\n\n

Sa duhet t\u00eb jet\u00eb gjendja bankare p\u00ebr aplikim leje q\u00ebndrimi?<\/h3>\n\n\n\n

Jo m\u00eb pak se 300,000 lek\u00eb ose ekuivalenti n\u00eb euro, p\u00ebr person, p\u00ebr vit kalendarik. Alternativa \u00ebsht\u00eb v\u00ebrtetimi i t\u00eb ardhurave mujore jo m\u00eb pak se paga minimale komb\u00ebtare, aktualisht 50,000 lek\u00eb bruto.<\/p>\n\n\n\n

A mund t\u00eb aplikoj p\u00ebr Certifikat\u00ebn e Regjistrimit pa ardhur fizikisht n\u00eb Shqip\u00ebri?<\/h3>\n\n\n\n

Aplikimi b\u00ebhet online, por k\u00ebrkon q\u00eb t\u00eb keni hyr\u00eb tashm\u00eb n\u00eb territorin shqiptar dhe t\u00eb keni adres\u00eb q\u00ebndrimi t\u00eb deklaruar. Prezenca fizike \u00ebsht\u00eb e nevojshme p\u00ebr q\u00ebndrimin, jo p\u00ebr vet\u00eb procesin e aplikimit.<\/p>\n\n\n\n

N\u00ebse jam i pun\u00ebsuar nga kompania e huaj dhe jetoj n\u00eb Shqip\u00ebri, a paguaj kontribute k\u00ebtu?<\/h3>\n\n\n\n

N\u00ebse pun\u00ebdh\u00ebn\u00ebsi i huaj nuk ka deg\u00eb apo regjistrim n\u00eb Shqip\u00ebri, kontributet zakonisht paguhen n\u00eb vendin e pun\u00ebdh\u00ebn\u00ebsit. Por n\u00ebse keni rezidenc\u00eb fiskale shqiptare, situata k\u00ebrkon analiz\u00eb konkrete bazuar mbi marr\u00ebveshjen dypal\u00ebshe me vendin e pun\u00ebdh\u00ebn\u00ebsit.<\/p>\n\n\n

Jeni shtetas i huaj dhe po planifikoni aktivitet n\u00eb Shqip\u00ebri?<\/h3>
<\/p>\n

AlProfit Consult analizon situat\u00ebn tuaj konkrete dhe ju ndihmon t\u00eb zgjidhni struktur\u00ebn e duhur, t\u00eb menaxhoni detyrimet tatimore dhe t\u00eb mbeteni t\u00eb rregullt ligj\u00ebrisht. Komunikojm\u00eb n\u00eb shqip, italisht dhe anglisht.<\/p>\n

✔ Analiz\u00eb e situat\u00ebs tatimore personale dhe propozim strukture
\n✔ Kontabilitet dhe deklarim tatimor i plot\u00eb
\n✔ Komunikim me bankat dhe institucionet shtet\u00ebrore
\n✔ Konsult\u00eb video falas n\u00ebse ndodheni jasht\u00eb Shqip\u00ebris\u00eb<\/p>\n

\n Na Kontaktoni<\/a><\/p>\n

Telefon: +355 69 323 2349<\/strong>  |  Email: info@alprofitconsult.al<\/strong>
\n✔ Konsult\u00eb falas  \u00b7  ✔ Konfidencialitet i plot\u00eb  \u00b7  ✔ P\u00ebrgjigje brenda 24h<\/p>\n

\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Q\u00ebndrimi dhe pun\u00ebsimi i shtetasve t\u00eb huaj n\u00eb Shqip\u00ebri rregullohen nga nj\u00eb kuad\u00ebr ligjor q\u00eb ndryshon vazhdimisht. N\u00eb prill t\u00eb 2026 dol\u00ebn ndryshime konkrete: procedura t\u00eb reja, kategori t\u00eb reja lejesh dhe thjesht\u00ebzime t\u00eb proceseve ekzistuese. Disa prej tyre prekin drejtp\u00ebrdrejt t\u00eb huajt q\u00eb jetojn\u00eb k\u00ebtu sot. Por ndryshimet administrative jan\u00eb vet\u00ebm nj\u00eb pjes\u00eb e […]<\/p>\n","protected":false},"author":2,"featured_media":39548,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[218,100,1],"tags":[920,919,379,376,921,917,922,918,916],"class_list":["post-39481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regjistrimi-i-biznesit","category-tatime","category-uncategorized","tag-certifikate-regjistrimi-be","tag-kontributet-shoqerore","tag-leje-qendrimi","tag-leje-unike","tag-person-fizik-i-vetepunesuar","tag-rezidenca-fiskale","tag-shtetas-ukrainas-shqiperi","tag-tatimi-0","tag-vkm-240-2026"],"yoast_head":"\nT\u00eb Huajt n\u00eb Shqip\u00ebri 2026: Rregullat & Tatimi 0%<\/title>\n<meta name=\"description\" content=\"Zbuloni ndryshimet e prillit 2026 p\u00ebr t\u00eb huajt n\u00eb Shqip\u00ebri: VKM 240, Certifikata e Regjistrimit BE dhe Tatimi 0% deri n\u00eb 2029. 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