On this page, pursuant to the Law no. 9920, dated 19.05.2008 "On tax procedures in the Republic of Albania", as amended, Article 76, paragraph 3, is published the interest rates applicable for calculating the penalty interest (in cases when the liability is not paid in due time)
The amount of the penalty interest, in compliance with the law cited above, is 120 percent of inter-bank interest rates to the Bank of Albania and is determined quarterly, based on the average rate of the previous quarter.