Albania: Special provisions and rules on taxation of investment income realized by individuals
Law no. 29/2023 introduced special provisions and rules that are effective 1 January 2024
Law no. 29/2023 introduced special provisions and rules that are effective 1 January 2024
Law no. 29/2023 introduced special provisions and rules on taxation of investment income realized by individuals, effective 1 January 2024.
The special provisions and rules affect:
- Taxable investment income
- Exempt investment income
- Taxation of financial instruments and securities
- Taxation of virtual assets
- Taxation of capital gains deriving from the alienation of immovable property
- Taxation of return from investments in private pension schemes
- Tax compliance
Read a September 2023 report prepared by the KPMG member firm in Albania
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