Taksat Vendore

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Local government tax offices operate in accordance with and implement Law No. 9632, dated 30.10.2006, “On the Local Tax System,” administering local taxes, tax obligations, and public local payments, with the exception of the simplified profit tax for small businesses. The General Directorate of Taxes assesses, collects, controls, and accounts for the simplified profit tax for small businesses. (Amended by Law No. 179/2013, dated 28.12.2013. Published in Official Gazette No. 203, dated 30.12.2013).

Llojet e taksave dhe tarifave vendore vendore :

1. Simplified Profit Tax for Small Businesses. Installments of this tax, according to Law No. 9632 dated 30.10.2006, as amended by Law No. 181/2013, dated 28.12.2013 (published in Official Gazette No. 203, dated 30.12.2013), have been transferred to the Regional Tax Directorate.
2. Tax on Real Estate, which includes taxes on buildings and taxes on agricultural land; 
3. Hotel Accommodation Tax;
4. Infrastructure Impact Tax from New Constructions;
5. Tax on the Transfer of Ownership Rights for Real Estate;
6. Temporary Taxes and Local Fees:
   1. Temporary Market Tax
   2. Greening Fees
   3. Garbage Collection and Cleaning Fee
   4. Private Beach Fee
   5. Structural Use Permit Fees
   6. Vehicle Parking Fee
   7. Lighting Fee
   8. Municipality Administrative Service Fees
   9. Public Transport Fee
   10. Fuel Trading Authorization Fee
   11. Urban Circulation Authorization Fee
   12. Business Activity Permit Fee
   13. Veterinary Service Fees
   14. Urban Planning Fee
   15. Fees for Dependent Institutions

• Every entity registered with a Tax Identification Number (NIPT) from the National Registration Center must visit the offices of the Directorate of Local Taxes and Fees to submit their application and obtain local tax obligations.
• When an entity submits an application to the Directorate of Local Taxes and Fees, the application is forwarded to the Control Sector, which conducts the inspection and then delivers it to the Registration Sector. The Registration Sector registers the entity in the IT system and sends the tax obligation to the entity by mail.
• The deadline for the payment of local taxes is April 20 of the fiscal year. For newly registered entities, the tax obligation will be calculated from the month of registration with the National Registration Center (QKR).
• A taxpayer who fails to pay the tax and contribution obligation within the deadline established by Law No. 9632, dated 30.10.2006, “On the Local Tax System,” is required to pay a fine equal to 5 percent of the unpaid obligation for each month or part of a month during which the payment has not been made. In no case shall the total fine exceed 25 percent of the unpaid obligation.

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