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National Taxes

This law defines the types of national taxes and tariffs applicable in the Republic of Albania, the level of national taxes, the procedures of calculation, collection and transfer to the State budget or into the budget of local government units of the national taxes and tariffs, as well as the liabilities
of the national taxes and tariffs’ agents.

The current law "On National Taxes" was adopted in July 2008 has undergone a number of changes dictated by the stages of the economic development, responding to the fiscal policy of the executive power, as well as the needs of the business community.

Below you will find the law “On National Taxes” and the bylaws issued for its implementation.

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