On 27 October 2022, the Albanian parliament is taking into account a draft bill, which proposed an amendment to the income tax law. The new bill includes the following measures:
- Extend the time period for loss carryover from 3 years to 5 years.
- Set up new tax rates for dividend income to 8 percent and other investment income to 15 percent.
- Set the progressive rates for employment income to 13 percent and 23 percent, and for business income to 15 percent and 23 percent.
- Increase the monthly non-taxable salary threshold to 50,000 Albanian leks from 40,000 leks.
