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Activities in agritourism are exempted from the tax on the impact on infrastructure

The General Directorate of Taxes would like to inform all taxpayers that in the Official Journal No. 111, the amendments to the Law No. 41/2018, dated 09/07/2018, have been published regarding an addendum to the Law No. 9632, dated 30/06/2006 “On local tax system”, as amended.

The legal amendments are expected to enter into force on January 1st, 2019 and aim at incentivising the accommodation activities certified as “agritourism”.

More specifically, in Article 27 “Tax on the impact on infrastructure” of the Law No. 9632, dated 30/10/2006 “On local tax system”, as amended, after paragraph 7 the following paragraph 8 shall be added:

“The investments of the entities that conduct accommodation activities certified as “agritourism” as per the effective legislation in the area of tourism, shall also be exempted from this tax”.

Such amendments are part of the policies followed by the Albanian Government on further developing the investments in the tourism sector.