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How will the self-employed be taxed / Finance draft clarified: 28% tax on salaries over € 16 thousand per month
The Ministry of Finance is preparing a new law on income tax, where a significant part of it is related to the tax of the self-employed in the service sector.
The draft, which is still in its preliminary form, provides that "Income from free and independent professions is considered income from employment."
Earlier, the General Director of Fiscal Policy, Niko Lera, stated for "Monitor" that the self-employed who provide services (who do not sell goods, but provide services) after deducting all expenses and after being recognized all applicable fiscal facilities will be treated at the tax rate as employees.
The draft stipulates that “If the taxpayer's turnover does not exceed [10,000,000] Million Lekë per year, he has the right to deduct from the business income, the supposed expenses in a single amount as follows, by not claiming the documentation of any expenditure ”. For independent activities, this expense is 35% of revenue.
Lera has previously explained that the changes aim to address the distortions that have arisen from tax evasion, where employees treated with progressive taxes from 13 to 23% have left the payroll, registering as self-employed.
"The new system stipulates that the self-employed who provide services, free professions, will be treated in the same way as salaried employees. From their income will be deducted every expense they make, the net profit will come out, from the net profit will be deducted the benefits that the employed individual has, as zero tax for salaries up to 40,000 ALL. The net profit after each deduction will be taxed, as is each employee. So the tax rate for this category will be 0% for income up to 40,000 ALL, 13% if the monthly income is up to 150,000 ALL and 23% for their addition ", said Mr. Lera.
Even if an individual is self-employed but has his income from a few clients, they will be considered as employment income.
The new draft stipulates that employment income also includes income earned by a self-employed person if:
- i) 50 per cent or more of the revenue earned is received directly or indirectly from a single client; or
- ii) more than 90 percent of the total revenue earned is received by less than 3 clients; or
iii) the taxpayer is obliged to follow the client's instructions to benefit the income.
Wages over 2 million ALL per month to be taxed 28%
Në draft propozohet që për të ardhurat vjetore mbi 24 milionë lekë në vit (gati 200 mijë euro në vit, ose rreth 16 mijë euro në muaj), tatimi mbi të ardhurat personale të jetë 28%, nga 23% që është sot. Për të ardhurat vjetore deri në 2.4 milionë lekë në vit (gati 20 mijë euro në vit, ose rreth 1,600 euro në muaj), tatimi mbetet 13%. Për të ardhurat vjetore mbi 2,400,000 dhe nën 24,000,000 është 23%.
Ligji
Ligji për tatimin mbi të ardhurat është miratuar që në vitin 1998 dhe ka pësuar ndryshime të shumta. Financat hartuan një draft për një ligj të ri në vitin 2015, por që nuk arriti të marrë formën finale. Tashmë është hartuar drafti i ri, që është ende në fazë paraprake dhe nuk ka dalë ende për konsultim me grupet e interesit. Ligji parashikohet që ti shtrijë efektet nga data 1 janar 2023.
Pjesë nga drafti
Të Ardhurat nga Punësimi
Të ardhurat nga Punësimi përfshijnë:
Pagat, rrogat, shpërblimet dhe përfitimet që rrjedhin nga marrëdhënie punësimi ose të ngjashme me to, pavarësisht nëse këto marrëdhënie janë aktuale, të ardhshme ose të kaluara, dhe ku tatimpaguesi është i detyruar të ndjekë udhëzimet e paguesit të të ardhurave në mënyrë që të marrë pagesën/shpërblimin;
Shpërblimet e drejtorëve, shpërblimet si antar i bordit të drejtorëve ose i organit ligjor të një shoqërie, si dhe shpërblimet për menaxhimin dhe pjesëmarrjen në këshillat drejtues.
Shpërblimet dhe përfitimet e paguara nga shoqëria për partnerin e saj për punën e kryer për këtë shoqëri;
Shpërblimet dhe përfitimet e marra nga anëtarët e parlamentit, zyrtarët dhe nëpunësit civilë për shërbimet e tyre, si dhe për çdo veprimtari të kryer në lidhje me funksionin e tyre;
Pagesat/Shpërblimet për performancën e aktorëve, muzikantëve ose sportistëve.
Të ardhurat e fituara nga një person i vetëpunësuar nëse:
50 për qind ose më shumë e të ardhurave të fituara, merren direkt ose indirekt nga një klient i vetëm; ose
më shumë se 90 për qind e të ardhurave totale të fituara merren nga më pak se 3 klientë; ose
tatimpaguesi është i detyruar të ndjekë udhëzimet e klientit për të përfituar të ardhura.
Baza tatimore vjetore |
Norma tatimore |
0 – 2.400,000 |
13% |
Mbi 2,400,000 dhe nën 24,000,000 |
23% |
Mbi 24,000,000 |
28% |
2) Norma tatimore e të ardhurave personale e zbatueshme për bazën tatimore vjetore e të ardhurat vjetore nga investimi është 15%, me përjashtim të të ardhurave vjetore nga dividentet dhe ndarjet e fitimit që është 8%.
3) The personal income tax rate for annual income from other sources is 15 %./ Monitor
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