Personal Income Tax, PIT in Albania and in the Region 2013/2014

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Open Data Albania is examining the tax rate on personal income from wages in the Balkan countries. Places like Bosnia, Montenegro, Macedonia, use the flat tax on personal income and wage income. A special treatment is made in Serbia, where personal income tax depend on their source, income from wages are taxed with 12%.

Countries like Croatia and Kosovo use the so-called progressive tax. Despite that there is a scalable structure, tax rates in Kosovo start from 0% to a limit of 960 Euros / year and reach a maximum of 10% on income from wages. In Croatia, the tax rates start at 12% and are scaled in proportion to incomes up to 40% for salaries over 105,600 HKR / year or 13,818 Euros / year.


Source: Tax authorities of the respective countries Year: 2013       
Processing and comments: ODA


Until December 2013, our country used the flat tax implemented in 2007. During this period there have been changes in terms of wage levels that are excluded from taxes. Until 30 April 2013 income from wages up to 10,000 ALL / month were excluded; income from 10,000 to 30,000 ALL/ month were taxed for the difference over 10 000 all with 10%, and all income from wages over 30000 ALL / months were taxed at 10% on the entire amount. On May 1, 2013 there was a change in the tax legislation which exempted from tax all income from wages up to 30,000 ALL / month and above this limit the entire amount was taxed at 10%.

From 1 January 2014 our country has a progressive tax structure. Compared with countries in the region according to the level of the tax rate, our country is ranked after Croatia for high rates, followed by Serbia with 12% (actually in the process to change its tax form), Bosnia, Montenegro, Macedonia with 10% and Kosovo with a maximum of 10%.



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    Contributer: Ina Baja
    Translated by: Viola Qefalia
    Edited by: ODA