2026-10-27 11:17:05Biznes SHKRUAR NGA REDAKSIA VOX

As part of the fiscal package for 2027, the government is also intervening in income tax from employment.

For the first time, a new salary bracket is being added that will be taxed at 32%, and which is income over 8.04 million lek per year or those who have income from employment of 670 thousand lek per month.

IT IS ENACTED - The following changes are made to Article 24:

1. Point 1 is amended as follows:

"1. Taxable income from employment is taxed at the following progressive rates:

Annual tax base Tax rate

0 – 3 240 000 lek 13%

3 240 001 – 8 040 000 lek 23%

Over 8,040,000 lek 32%

IS- Article 24

Tax rate

1. Taxable income from employment is taxed at the following progressive rates:

Annual tax base Tax rate

0 – 2 040 000 lek 13%

Over 2,040,000 lek 23%


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