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F r o m W i k i p e d i a , t h e f r e e e n c y c l o p e d i a
In Albania , taxes are levied by both national and local governments. Most important revenue sources, include the income tax , social security , corporate tax and the value added tax , which are all applied on the national level. The Albanian Taxation Office is the revenue service of Albania .
As of 2014[update] , income tax is progressive , with three brackets.[1] [2]
Monthly income
Tax rate
In between 0 L and 30000 L
0%
In between 30000 L and 150000 L
13%
In excess of 150000 L
23%
Earlier, Albania had a flat tax of 10%, which was implemented in 2008.[3] [4] [5] Value-Added Tax is levied at two different rates of 20% as standard rate, and 10% on medicinal products.[6]
Social security and health insurance contributions are paid on employment, civil and management income. Contributions is paid on a monthly income, from a minimum of 22,000 to a maximum amount of 95,130. The employees contribution is 9.5% while the employer pays 15%. Health insurance is levied at 1.7% for both employee and employer. The self-employed pay 23% for social security and 7% for health insurance.[7]
Corporate tax in Albania is levied at a flat rate of 15%. Businesses with a turnover of less than 8 million is exempt from corporate tax. A business is tax resident when the company has been incorporated in Albania or has a permanent establishment or the management and control is exercised in Albania.[8]
References [ edit ]
^ Albanian government to implement flat tax (SETimes.com) Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007.
^ Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. [1 ] [permanent dead link ]
^ Balkantimes, June 4, 2007.
^ "VAT rate Albania" (PDF) . 2019-07-18.
^ "Eurofast Tax card 2014 Albania" (PDF) . Archived from the original (PDF) on 2014-09-03.
^ "Reuters Corporate Tax increase" . Reuters . 2013-12-16.
t
e
Sovereign states
States with limited recognition
Other entities
R e t r i e v e d f r o m " https://en.wikipedia.org/w/index.php?title=Taxation_in_Albania&oldid=1171212070 "
C a t e g o r i e s :
● P o l i t i c s o f A l b a n i a
● F i n a n c i a l s y s t e m o f A l b a n i a
H i d d e n c a t e g o r i e s :
● A l l a r t i c l e s w i t h d e a d e x t e r n a l l i n k s
● A r t i c l e s w i t h d e a d e x t e r n a l l i n k s f r o m J u n e 2 0 1 8
● A r t i c l e s w i t h p e r m a n e n t l y d e a d e x t e r n a l l i n k s
● A r t i c l e s w i t h s h o r t d e s c r i p t i o n
● S h o r t d e s c r i p t i o n i s d i f f e r e n t f r o m W i k i d a t a
● A r t i c l e s c o n t a i n i n g p o t e n t i a l l y d a t e d s t a t e m e n t s f r o m 2 0 1 4
● A l l a r t i c l e s c o n t a i n i n g p o t e n t i a l l y d a t e d s t a t e m e n t s
● T h i s p a g e w a s l a s t e d i t e d o n 1 9 A u g u s t 2 0 2 3 , a t 1 8 : 1 6 ( U T C ) .
● T e x t i s a v a i l a b l e u n d e r t h e C r e a t i v e C o m m o n s A t t r i b u t i o n - S h a r e A l i k e L i c e n s e 4 . 0 ;
a d d i t i o n a l t e r m s m a y a p p l y . B y u s i n g t h i s s i t e , y o u a g r e e t o t h e T e r m s o f U s e a n d P r i v a c y P o l i c y . W i k i p e d i a ® i s a r e g i s t e r e d t r a d e m a r k o f t h e W i k i m e d i a F o u n d a t i o n , I n c . , a n o n - p r o f i t o r g a n i z a t i o n .
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