{"id":129,"date":"2026-10-23T18:22:57","date_gmt":"2026-10-23T16:22:57","guid":{"rendered":"https:\/\/nexia.al\/news-insights\/doing-business-in-albania\/taxes-in-albania\/"},"modified":"2026-10-28T10:39:02","modified_gmt":"2026-10-28T09:39:02","slug":"taxes-in-albania","status":"publish","type":"page","link":"https:\/\/nexia.al\/sq\/news-insights\/doing-business-in-albania\/taxes-in-albania\/","title":{"rendered":"Tatimet n\u00eb Shqip\u00ebri"},"content":{"rendered":"<p class=\"is-lead wp-block-paragraph\">Shqip\u00ebria tatimon subjektet rezidente p\u00ebr t\u00eb ardhurat e tyre n\u00eb mbar\u00eb bot\u00ebn dhe jorezident\u00ebt p\u00ebr t\u00eb ardhurat e krijuara n\u00eb Shqip\u00ebri. Ligjet kryesore jan\u00eb Ligji nr. 29\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d (n\u00eb fuqi nga 1 janari 2024), Ligji nr. 92\/2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar\u201d, ligji p\u00ebr procedurat tatimore, ligji p\u00ebr sistemin e taksave vendore dhe ligji p\u00ebr taksat komb\u00ebtare.<\/p>\n\n\n\n<div class=\"wp-block-group callout is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Nga udh\u00ebzuesi yn\u00eb \u201cT\u00eb b\u00ebsh biznes dhe t\u00eb investosh n\u00eb Shqip\u00ebri\u201d, botimi 2024.<\/strong> Normat dhe rregullat ndryshojn\u00eb, dhe Paketa Fiskale 2026 solli ndryshime t\u00eb tjera. P\u00ebrdoreni k\u00ebt\u00eb faqe si p\u00ebrmbledhje dhe <a href=\"\/sq\/contact\/\">Bisedoni me ne<\/a> para se t\u00eb veproni.<\/p>\n\n\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading section-title\">Tatimi mbi fitimin<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nga 1 janari 2024 t\u00eb gjitha subjektet i n\u00ebnshtrohen tatimit mbi fitimin pavar\u00ebsisht xhiros, me nj\u00eb <strong>norm\u00eb standarde prej 15%<\/strong>. Subjektet e regjistruara n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit, ose q\u00eb drejtohen efektivisht nga Shqip\u00ebria, jan\u00eb rezident\u00eb tatimor\u00eb shqiptar\u00eb. Marr\u00ebveshjet p\u00ebr shmangien e tatimit t\u00eb dyfisht\u00eb kan\u00eb p\u00ebrpar\u00ebsi ndaj ligjit vendas, dhe transaksionet me pal\u00ebt e lidhura ndjekin parimin e tregut t\u00eb lir\u00eb, n\u00eb p\u00ebrputhje me Udh\u00ebzimet e OECD-s\u00eb p\u00ebr \u00e7mimet e transferimit.<\/p>\n\n\n\n<ul class=\"wp-block-list check-list\">\n<li>Humbjet tatimore mund t\u00eb mbarten p\u00ebr pes\u00eb vjet radhazi, p\u00ebrve\u00e7 kur pron\u00ebsia ndryshon me m\u00eb shum\u00eb se 50%<\/li>\n\n<li>Parapagimet b\u00ebhen \u00e7do muaj deri m\u00eb 15, ose \u00e7do tremujor<\/li>\n\n<li>Deklarata vjetore dor\u00ebzohet elektronikisht deri m\u00eb 31 mars t\u00eb vitit pasardh\u00ebs, dhe diferenca e detyrimit paguhet deri n\u00eb t\u00eb nj\u00ebjt\u00ebn dat\u00eb<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading section-title\">Tatimi mbi t\u00eb ardhurat personale<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Individ\u00ebt jan\u00eb rezident\u00eb n\u00ebse qendra e interesave t\u00eb tyre jet\u00ebsore \u00ebsht\u00eb n\u00eb Shqip\u00ebri ose q\u00ebndrojn\u00eb m\u00eb shum\u00eb se 183 dit\u00eb brenda \u00e7do periudhe 12-mujore. Rezident\u00ebt tatohen p\u00ebr t\u00eb ardhurat n\u00eb mbar\u00eb bot\u00ebn, jorezident\u00ebt p\u00ebr t\u00eb ardhurat nga Shqip\u00ebria. Tatimi mbi t\u00eb ardhurat nga pun\u00ebsimi mbahet \u00e7do muaj nga pun\u00ebdh\u00ebn\u00ebsi.<\/p>\n\n\n\n<figure class=\"wp-block-table guide-table\" tabindex=\"0\" role=\"region\" aria-label=\"T\u00eb ardhura nga pun\u00ebsimi (lek\u00eb n\u00eb muaj), Tatimi, 1 qershor 2023 deri m\u00eb 31 dhjetor 2024\"><table><thead><tr><th>T\u00eb ardhura nga pun\u00ebsimi (lek\u00eb n\u00eb muaj)<\/th><th>Tatimi, 1 qershor 2023 deri m\u00eb 31 dhjetor 2024<\/th><\/tr><\/thead><tbody><tr><td>0 \u2013 50.000<\/td><td>0%<\/td><\/tr><tr><td>50.001 \u2013 60.000<\/td><td>13% e shum\u00ebs mbi 35.000 lek\u00eb<\/td><\/tr><tr><td>60.001 \u2013 200.000<\/td><td>13% e shum\u00ebs mbi 30.000 lek\u00eb<\/td><\/tr><tr><td>Mbi 200.000<\/td><td>22.100 lek\u00eb + 23% e shum\u00ebs mbi 200.000 lek\u00eb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table guide-table\" tabindex=\"0\" role=\"region\" aria-label=\"T\u00eb ardhura nga pun\u00ebsimi (lek\u00eb n\u00eb vit), Tatimi nga 1 janari 2025, sipas udh\u00ebzuesit\"><table><thead><tr><th>T\u00eb ardhura nga pun\u00ebsimi (lek\u00eb n\u00eb vit)<\/th><th>Tatimi nga 1 janari 2025, sipas udh\u00ebzuesit<\/th><\/tr><\/thead><tbody><tr><td>Deri n\u00eb 2.040.000<\/td><td>13%<\/td><\/tr><tr><td>Mbi 2.040.000<\/td><td>23%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00eb ardhurat nga biznesi t\u00eb individ\u00ebve tatohen me 15% deri n\u00eb 14 milion\u00eb lek\u00eb t\u00eb ardhura t\u00eb tatueshme dhe me 23% mbi k\u00ebt\u00eb shum\u00eb. T\u00eb ardhurat nga investimet tatohen me 8% p\u00ebr dividend\u00ebt dhe 15% p\u00ebr t\u00eb ardhurat e tjera nga investimet. Individ\u00ebt me t\u00eb ardhura bruto vjetore mbi 1,2 milion\u00eb lek\u00eb, me m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs gjat\u00eb vitit, ose me t\u00eb ardhura t\u00eb patatuara mbi 50.000 lek\u00eb, dor\u00ebzojn\u00eb deklarat\u00eb vjetore deri m\u00eb 31 mars.<\/p>\n\n\n\n<h2 class=\"wp-block-heading section-title\">Tatimi n\u00eb burim<\/h2>\n\n\n\n<figure class=\"wp-block-table guide-table\" tabindex=\"0\" role=\"region\" aria-label=\"Pagesa, Norma, Kur paguhet te jorezident\u00ebt?\"><table><thead><tr><th>Pagesa<\/th><th>Norma<\/th><th>Kur paguhet te jorezident\u00ebt?<\/th><\/tr><\/thead><tbody><tr><td>Dividend\u00eb<\/td><td>8%<\/td><td>Po<\/td><\/tr><tr><td>Interesa<\/td><td>15%<\/td><td>Po<\/td><\/tr><tr><td>Pagesa p\u00ebr t\u00eb drejta (royalties)<\/td><td>15%<\/td><td>Po<\/td><\/tr><tr><td>Qira<\/td><td>15%<\/td><td>Jo (rezident\u00ebt: pagesat te individ\u00ebt)<\/td><\/tr><tr><td>Sh\u00ebrbime dhe t\u00eb ardhura t\u00eb tjera<\/td><td>15%<\/td><td>Po<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dividend\u00ebt e paguar te nj\u00eb shoq\u00ebri shqiptare p\u00ebrjashtohen kur ajo zot\u00ebron t\u00eb pakt\u00ebn 10% t\u00eb paguesit p\u00ebr 24 muaj pa nd\u00ebrprerje. Shqip\u00ebria ka n\u00ebnshkruar 43 marr\u00ebveshje p\u00ebr shmangien e tatimit t\u00eb dyfisht\u00eb, 41 prej tyre n\u00eb fuqi; p\u00ebr t\u00eb zbatuar nj\u00eb norm\u00eb t\u00eb reduktuar, pal\u00ebt aplikojn\u00eb pran\u00eb t\u00eb dy autoriteteve tatimore, brenda dy vjet\u00ebve nga pagesa e \u00e7do fature.<\/p>\n\n\n\n<h2 class=\"wp-block-heading section-title\">TVSH<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Norma standarde e TVSH-s\u00eb \u00ebsht\u00eb 20%<\/strong>. Norma e reduktuar 6% zbatohet p\u00ebr sh\u00ebrbimet e akomodimit, sh\u00ebrbimet e hoteleve dhe resorteve me pes\u00eb yje me status t\u00eb ve\u00e7ant\u00eb, agroturizmin e certifikuar, reklamat n\u00eb mediat audiovizive, librat dhe automjetet elektrike t\u00eb transportit publik me m\u00eb shum\u00eb se n\u00ebnt\u00eb vende; inputet bujq\u00ebsore tatohen me 10%. Eksportet dhe transporti nd\u00ebrkomb\u00ebtar kan\u00eb norm\u00eb zero.<\/p>\n\n\n\n<ul class=\"wp-block-list check-list\">\n<li>Regjistrimi k\u00ebrkohet mbi 10 milion\u00eb lek\u00eb xhiro n\u00eb nj\u00eb vit kalendarik (regjistrimi vullnetar \u00ebsht\u00eb i mundur)<\/li>\n\n<li>Deklarata e TVSH-s\u00eb dor\u00ebzohet dhe paguhet deri m\u00eb 14 t\u00eb muajit pasardh\u00ebs<\/li>\n\n<li>Teprica e kreditit mund t\u00eb rimbursohet pas tre muajsh radhazi mbartjeje, kur kalon 400.000 lek\u00eb<\/li>\n\n<li>Jorezident\u00ebt q\u00eb u ofrojn\u00eb sh\u00ebrbime personave jo t\u00eb tatuesh\u00ebm n\u00eb Shqip\u00ebri caktojn\u00eb nj\u00eb p\u00ebrfaq\u00ebsues p\u00ebr TVSH<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading section-title\">Kontributet shoq\u00ebrore dhe sh\u00ebndet\u00ebsore<\/h2>\n\n\n\n<figure class=\"wp-block-table guide-table\" tabindex=\"0\" role=\"region\" aria-label=\"Kontributi, Pun\u00ebdh\u00ebn\u00ebsi, Pun\u00ebmarr\u00ebsi, I vet\u00ebpun\u00ebsuar\"><table><thead><tr><th>Kontributi<\/th><th>Pun\u00ebdh\u00ebn\u00ebsi<\/th><th>Pun\u00ebmarr\u00ebsi<\/th><th>I vet\u00ebpun\u00ebsuar<\/th><\/tr><\/thead><tbody><tr><td>Shoq\u00ebrore<\/td><td>15.0%<\/td><td>9.5%<\/td><td>23.0%<\/td><\/tr><tr><td>Sh\u00ebndet\u00ebsore<\/td><td>1.7%<\/td><td>1.7%<\/td><td>3.4%<\/td><\/tr><tr><td><strong>Gjithsej<\/strong><\/td><td><strong>16.7%<\/strong><\/td><td><strong>11.2%<\/strong><\/td><td><strong>26.4%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Kontributet shoq\u00ebrore p\u00ebr pun\u00ebmarr\u00ebsit llogariten mbi paga mujore nga 40.000 deri n\u00eb 176.416 lek\u00eb; kontributet sh\u00ebndet\u00ebsore nuk kan\u00eb kufi t\u00eb sip\u00ebrm. Pun\u00ebmarr\u00ebsit e huaj me kontrat\u00eb vendase paguajn\u00eb si pun\u00ebmarr\u00ebsit vendas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading section-title\">\u00c7mimet e transferimit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tatimpaguesit shqiptar\u00eb me transaksione nd\u00ebrkufitare me pal\u00eb t\u00eb lidhura (kriteri i 50% t\u00eb pron\u00ebsis\u00eb ose t\u00eb votave) i n\u00ebnshtrohen rregullave t\u00eb \u00e7mimeve t\u00eb transferimit, t\u00eb bazuara n\u00eb Udh\u00ebzimet e OECD-s\u00eb. Tatimpaguesit, transaksionet e kontrolluara t\u00eb t\u00eb cil\u00ebve kalojn\u00eb 50 milion\u00eb lek\u00eb n\u00eb vit, dor\u00ebzojn\u00eb Njoftimin Vjetor t\u00eb Transaksioneve t\u00eb Kontrolluara.<\/p>\n\n\n\n<details class=\"wp-block-details faq is-layout-flow wp-block-details-is-layout-flow\"><summary>Sa \u00ebsht\u00eb norma e tatimit mbi fitimin n\u00eb Shqip\u00ebri?<\/summary>\n<p class=\"wp-block-paragraph\">Norma standarde \u00ebsht\u00eb 15%, dhe nga 1 janari 2024 t\u00eb gjitha subjektet i n\u00ebnshtrohen tatimit mbi fitimin pavar\u00ebsisht xhiros.<\/p>\n\n\n<\/details>\n\n\n\n<details class=\"wp-block-details faq is-layout-flow wp-block-details-is-layout-flow\"><summary>Sa \u00ebsht\u00eb norma e TVSH-s\u00eb n\u00eb Shqip\u00ebri?<\/summary>\n<p class=\"wp-block-paragraph\">Norma standarde \u00ebsht\u00eb 20%, me norm\u00eb t\u00eb reduktuar 6% p\u00ebr disa furnizime akomodimi, reklamash, librash dhe transporti, 10% p\u00ebr inputet bujq\u00ebsore dhe 0% p\u00ebr eksportet.<\/p>\n\n\n<\/details>\n\n\n\n<details class=\"wp-block-details faq is-layout-flow wp-block-details-is-layout-flow\"><summary>Sa \u00ebsht\u00eb tatimi n\u00eb burim p\u00ebr dividend\u00ebt?<\/summary>\n<p class=\"wp-block-paragraph\">8%. Dividend\u00ebt e paguar te nj\u00eb shoq\u00ebri shqiptare q\u00eb zot\u00ebron t\u00eb pakt\u00ebn 10% p\u00ebr 24 muaj p\u00ebrjashtohen, dhe nj\u00eb marr\u00ebveshje p\u00ebr shmangien e tatimit t\u00eb dyfisht\u00eb mund ta ul\u00eb norm\u00ebn p\u00ebr jorezident\u00ebt.<\/p>\n\n\n<\/details>\n\n\n\n<div class=\"wp-block-group callout is-layout-flow wp-block-group-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Ju nevojitet k\u00ebshillim tatimor?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ekipi yn\u00eb tatimor mbulon tatimin mbi fitimin, TVSH-n\u00eb, \u00e7mimet e transferimit dhe l\u00ebvizshm\u00ebrin\u00eb globale, p\u00ebr shoq\u00ebri vendase dhe grupe shum\u00ebkomb\u00ebshe.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/sq\/services\/tax-services\/\">Sh\u00ebrbimet tatimore<\/a><\/div>\n<\/div>\n\n\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading section-title\">M\u00eb shum\u00eb nga udh\u00ebzuesi<\/h2>\n\n\n\n<div class=\"wp-block-group alignwide content-cards is-layout-grid wp-container-core-group-is-layout-e9fa3e28 wp-block-group-is-layout-grid\">\n<div class=\"wp-block-group content-card content-card--link is-layout-flow wp-block-group-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><a href=\"\/sq\/news-insights\/doing-business-in-albania\/starting-a-business\/\">Hapja e nj\u00eb biznesi n\u00eb Shqip\u00ebri<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nga udh\u00ebzuesi T\u00eb b\u00ebsh biznes n\u00eb Shqip\u00ebri.<\/p>\n\n\n<\/div>\n\n<div class=\"wp-block-group content-card content-card--link is-layout-flow wp-block-group-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><a href=\"\/sq\/news-insights\/doing-business-in-albania\/albania-tax-calendar\/\">Kalendari tatimor shqiptar<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nga udh\u00ebzuesi T\u00eb b\u00ebsh biznes n\u00eb Shqip\u00ebri.<\/p>\n\n\n<\/div>\n\n<div class=\"wp-block-group content-card content-card--link is-layout-flow wp-block-group-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><a href=\"\/sq\/news-insights\/doing-business-in-albania\/employment-in-albania\/\">Pun\u00ebsimi i njer\u00ebzve n\u00eb Shqip\u00ebri<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nga udh\u00ebzuesi T\u00eb b\u00ebsh biznes n\u00eb Shqip\u00ebri.<\/p>\n\n\n<\/div>\n\n<div class=\"wp-block-group content-card content-card--link is-layout-flow wp-block-group-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><a href=\"\/sq\/news-insights\/doing-business-in-albania\/residence-and-work-permits\/\">Lejet e q\u00ebndrimit dhe t\u00eb pun\u00ebs<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nga udh\u00ebzuesi T\u00eb b\u00ebsh biznes n\u00eb Shqip\u00ebri.<\/p>\n\n\n<\/div>\n\n<div class=\"wp-block-group content-card content-card--link is-layout-flow wp-block-group-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><a href=\"\/sq\/news-insights\/doing-business-in-albania\/fiscalisation-and-e-invoicing\/\">Fiskalizimi dhe faturimi elektronik<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nga udh\u00ebzuesi T\u00eb b\u00ebsh biznes n\u00eb Shqip\u00ebri.<\/p>\n\n\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Nj\u00eb p\u00ebrmbledhje e tatimeve n\u00eb Shqip\u00ebri: tatimi mbi fitimin 15%, shkall\u00ebt e tatimit mbi t\u00eb ardhurat personale, tatimi n\u00eb burim, TVSH 20%, kontributet shoq\u00ebrore dhe sh\u00ebndet\u00ebsore dhe afatet e deklarimit.<\/p>","protected":false},"author":0,"featured_media":0,"parent":21,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"nexia_contact_person":"","footnotes":""},"class_list":["post-129","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/nexia.al\/sq\/wp-json\/wp\/v2\/pages\/129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexia.al\/sq\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/nexia.al\/sq\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/nexia.al\/sq\/wp-json\/wp\/v2\/comments?post=129"}],"version-history":[{"count":3,"href":"https:\/\/nexia.al\/sq\/wp-json\/wp\/v2\/pages\/129\/revisions"}],"predecessor-version":[{"id":206,"href":"https:\/\/nexia.al\/sq\/wp-json\/wp\/v2\/pages\/129\/revisions\/206"}],"up":[{"embeddable":true,"href":"https:\/\/nexia.al\/sq\/wp-json\/wp\/v2\/pages\/21"}],"wp:attachment":[{"href":"https:\/\/nexia.al\/sq\/wp-json\/wp\/v2\/media?parent=129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}