FLASH NEWS
Tax for online earnings / Enter into force on January 1, rate from 13% to 23%
2023-09-22 19:53:29 / EKONOMI&SOCIALE
The new law on income tax has recently introduced the concept of income from online platforms such as YouTube, Instagram, TikTok, Airbnb, Booking or on platforms for the purchase of goods such as Amazon, Alibaba and others.
Profits from these platforms will be taxed as income from employment at the progressive rate of 13 - 23%. Despite the fact that for this online activity tax can be withheld in the countries where the income is generated, with the countries where we do not have an agreement on double taxation, it will be levied for the second time.
The tax administration will be the one that will make available to taxpayers the obligation they have to the state, from the income they benefit from all online platforms.
In the meantime, the compensations that individuals will receive as a result of the immediate termination of the employment contract will be taxable and will be considered as income from employment. If individuals receive compensation in the form of a bonus, a single payment will be taxed at the rate of 15%.
The guidance also provides that when companies hire foreign workers through agencies and pay salaries to these agencies, and not directly to employees, then the tax that is calculated and withheld as tax on the salary will be no less than 80% of the total fee that has been paid from the Albanian business for the foreign employment agency.
Meanwhile, there are exceptions. They are not considered income from employment and are not part of the tax base on which the tax on wages, employee benefits for consumed food, beverages (non-alcoholic), work equipment or medical treatment is calculated.
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