Salaries up to 30,000 ALL exempt from personal income tax.
The Albanian parliament has recently amended the Law no. 8438 “On Income Taxes”.
Monthly salaries which do not exceed 30,000 ALL are exempt from personal income tax while monthly salaries above 30,000 ALL will be taxed 10% of the full amount, as provided in the table below:
Tax on buildings is a deductible expense.
Taxpayers who file the personal income tax return voluntarily can deduct the tax on buildings.