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From the interpellation to the draft law 'On income tax'/ Parliament meets today in plenary session, agenda
Politiko
2023-03-30 09:03:05
The Assembly will meet this Thursday in a plenary session, where the agenda includes an interview with the Minister of Finance and Economy, Delina Ibrahimaj. The interpellation was requested by the DP deputy, Jorida Tabaku.
The draft law on 'Income tax' related to the tax system of individuals and legal entities in Albania will also be voted on.
In the new bill, taxable personal income is classified into 3 categories: income from employment; business income; investment income.
Personal income according to the 3 groups above, is foreseen to be taxed: the first two 4 groups (income from employment and income from business) according to a progressive system. K
specifically, income from employment will be taxed progressively at rates of 13% and 23%, while income from business will be taxed progressively at rates of 15% and 23%.
Meanwhile, the third group (income from investments or passive capital) will be taxed at the 15% tax rate, while dividends are taxed at the 8% tax rate. Corporate income tax has a tax rate of 15%.
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