NGOs & Public Entities > Acting as NGO or Public Entity > The tax deducted at source
The tax deducted at source
An NGO or public entity, recognized by the legislation in force, shall declare and withhold the tax deducted at source for the amount of 15 per cent of the gross amount of the following payments arising from a source in the Republic of Albania.
Dividends;
Appropriation of profit;
Interests;
Payments for copyrights and royalties;
Payments for technical services, management services, financial services and insurance;
Payment for participation in the management and board of directors;
Payment for the construction, installation, fitting or supervising work related to them;
Rental payments;
Payments for performances of actors, musicians or athletes, including such payments made to persons who employ artists or sportsmen or negotiate for their performances.