From july 2022 less income tax from employment income personal tax
On November 25, 2021, was approved Law no. 113/2021 by the Assembly of the Republic of Albania with the proposal of the Council of Ministers. This Law has decided to replace List 1 provided in Law No. 8438 dated 28.12.1998 “On income tax”, concerning the list on personal income tax from employment.
The new Law no. 113/2021, has made necessary changes compared to the List provided by Law no. 8438/1998, which will change the tax rate in percentage/monthly depending on salary income in lek/month and taxable income in lek/month.
List for personal income tax from employment
| Income from salary in
ALL/month |
Taxable income in
ALL/month |
Percentage tax rate / monthly | ||
| From | To | From | To | |
| 0 | 40 000 | 0 | 40 000 | 0% |
|
40 001 |
50 000 |
0 | 30 000 | 0% |
| 30 001 | 50 000 | 50% * 13% of the amount
over ALL 30 000 |
||
|
50 001 |
More |
0 | 30 000 | 0% |
| 30 001 | 200 000 | 13% of the amount over ALL 30 000 | ||
| 200 001 | More | 22 100 All + 23% of the amount over ALL 200 000 | ||
This law will enter into force 15 days after the publication in the Official Gazette and become effective starting from July 1, 2022.
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