Types of taxes for the business

The tax is a mandatory and non-refundable payment in the state budget or the budget of local government unit, established by law, which is not made in exchange for goods and services.

The tariff is a mandatory and irreversible payment in the state budget or the budget of local government unit, established by law, which is paid by any person exercising a public right or receives a public service in the Republic of Albania.

1. Taxes and tariffs are national or local.

In national taxes and tariffs are included:

• The value added tax;
• The income tax;
• The tax on gambling, casinos and racetracks;
• The national taxes and tariffs;
• Other taxes, which are designated as such by a special law.

2. The local taxes and tariffs are defined in the law on the local tax system.

3. The social security contributions and health care are defined in the law on social security and health care.