Changes: On the Personal Income Tax from employment Effective from 1 April 2022

In law no.8438, date 28.12.1998,  has changed Pasqyra no.1 “Table for personal income tax from employment” as below. Presence of customs authorities only when deemed necessary. Failure to keep records or accounting for a certain period or not giving them at the request of customs authorities, is punishable by a fine of 50,000 ALL. When ascertaining the violation is made a posteriori from competent or hierarchical customs structures a copy of the record is notified to the offender within 10 days. In case of appeal of the decision to the customs authorities. The General Director of Customs makes a decision within 60 days, the complaint from the offender to the court must be realized within 45 days from the date of notification of non-acceptance. The tax rate for “Excise taxable goods in the Republic of Albania” will be changed by Annex No. 1 “Excise taxable goods in the Republic of Albania”, which is attached to this law. Income from salary in ALL / month Taxable income in ALL / month/ Percentage tax rate / monthly / From / Until / From /Until040 000040 0000 00150 000030 0000 00150 000 50% * 13% të shumës mbi 30 000 lekë / 50% * 13% of the amount over 30,000 ALL50 0001Me teper / More030 0000 001200 00013% e shumës mbi 30 000 lek / 13% of the amount over 30,000 lek200 001/ More22 100 lekë + 23% të shumës mbi 200 000 lek / 22 100 lekë + 23% of the amount over 200 000 lekë. According to the Decree no. 604 dated 14.09.2022, starting from September 2022, the minimum salary in Albania is 34.000 Leke