small business

The best option for legal tax minimization for rental apartment owners, 2026

Question An individual owns several apartments and wants to pay as little property and rental income taxes as possible, in a completely legal manner. Which form of registration is the most acceptable and efficient for tax purposes? Answer The optimal choice depends on the...

Minimum Wage increase and financial burden on businesses in 2026

The increase of the minimum wage from 40,000 to 50,000 lek, with an additional 10,000 lek per employee per month, and the government support for 9 months through covering the difference in contributions, creates a situation where businesses face a...

The VAT threshold, the reckless policy and the behavior of the administration affect the growth of small businesses

Value added tax (VAT) in Albania, according to tax statistics in 2023, includes 34,767 taxpayers within the scheme, of which 9,450 are taxpayers registered as small businesses. The number of taxpayers with VAT guaranteed the main large source of revenue of...

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