{"id":641574,"date":"2023-12-22T16:18:39","date_gmt":"2023-12-22T15:18:39","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=641574"},"modified":"2023-12-22T16:18:39","modified_gmt":"2023-12-22T15:18:39","slug":"nga-1-janari-2024-lista-me-profesionet-e-lira-qe-do-paguajne-taksim-deri-ne-23","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2023\/12\/22\/nga-1-janari-2024-lista-me-profesionet-e-lira-qe-do-paguajne-taksim-deri-ne-23\/","title":{"rendered":"Nga 1 janari 2024, lista me profesionet e lira q\u00eb do paguajn\u00eb taksim deri n\u00eb 23%","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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Nga 1 janari 2024 t\u00eb gjith\u00eb personat fizik\u00eb tregtar apo t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira nuk do t\u00eb trajtohen m\u00eb si biznes i vog\u00ebl me 0% tatim, por do t\u00eb taksohen p\u00ebr fitimin e deklaruar nga biznesi deri m\u00eb 14 milion\u00eb lek\u00eb n\u00eb vit me norm\u00ebn tatimore 15% dhe p\u00ebr fitimin e deklaruar mbi fash\u00ebn e 14 milion\u00eb lek\u00ebve n\u00eb vit 23%, pas shpenzimeve t\u00eb zbritshme.<\/span><\/p>\n

Lista p\u00ebr profesionet e lira e miratuar pak dit\u00eb m\u00eb par\u00eb me vendimin e K\u00ebshillit t\u00eb Ministrave, e botuar n\u00eb Fletoren Zyrtare p\u00ebrfshin aktivitetet e sh\u00ebrbimeve t\u00eb IT, t\u00eb kontabilitetit, avokat\u00ebt, arsimin, mjek\u00ebt, pasurit\u00eb e paluajtshme, agjencit\u00eb e lajmeve, agjencit\u00eb e pun\u00ebsimit, t\u00eb sportit operator\u00ebt turistik\u00eb etj.<\/span><\/p>\n

Lista p\u00ebr profesionet e lira \u00ebsht\u00eb e ndar\u00eb n\u00eb 26 lloje aktivitetesh, t\u00eb ndara n\u00eb 180 profesione sipas llojit t\u00eb aktivitetit.<\/span><\/p>\n

Sipas ndarjes n\u00eb aktivitete n\u00eb taksimin e ri do t\u00eb p\u00ebrfshihen si: Filma, video dhe prodhimi i programeve televiziv\u00eb, regjistrimi i z\u00ebrit dhe aktivitete t\u00eb prodhimit t\u00eb muzik\u00ebs;\u00a0 Sh\u00ebrbime t\u00eb teknologjis\u00eb s\u00eb informacionit; Aktivitete t\u00eb sh\u00ebrbimit t\u00eb informacionit; Aktivitete t\u00eb sh\u00ebrbimeve financiare, p\u00ebrve\u00e7 sigurimeve dhe financimit t\u00eb pensioneve; Sigurimi, risigurimi dhe financimi i fondeve t\u00eb pensioneve, p\u00ebrjashtuar sigurimin shoq\u00ebror t\u00eb detyruesh\u00ebm; Aktivitete ndihm\u00ebse t\u00eb nd\u00ebrmjet\u00ebsimit financiar p\u00ebrve\u00e7 sigurimit dhe financimit t\u00eb pensioneve; Aktivitete t\u00eb pasurive t\u00eb paluajtshme; Aktivitete juridike dhe t\u00eb kontabilitetit; Aktivitete arkitekture dhe inxhinierike; Aktivitete t\u00eb kontrolleve dhe analizave teknike; Publiciteti dhe k\u00ebrkimet e tregut;\u00a0 Aktivitete t\u00eb tjera profesionale, shkencore dhe teknike; Aktivitete veterinare; Aktivitete t\u00eb marrjes e dh\u00ebnies me qira; Aktivitete t\u00eb pun\u00ebsimit; Agjenci udh\u00ebtimi, operator turistik dhe t\u00eb tjera aktivitete t\u00eb sh\u00ebrbimit t\u00eb rezervimit; Administrim zyrash mb\u00ebshtetje administrative dhe t\u00eb tjera aktivitete mb\u00ebshtet\u00ebse; Administrimi publik dhe mbrojtja; Sigurimi social i detyruesh\u00ebm; Arsimi; Aktivitete t\u00eb sh\u00ebndetit;\u00a0 Aktivitete t\u00eb qendrave t\u00eb kujdesit mjek\u00ebsor e social; Aktivitete t\u00eb kujdesit social pa akomodim; Aktivitete krijuese;\u00a0 Arte dhe aktivitete \u00e7lodh\u00ebse; Aktivitete sportive arg\u00ebtuese dhe \u00e7lodh\u00ebse; Aktivitete t\u00eb tjera sh\u00ebrbimi.<\/span><\/p>\n

Sa do t\u00eb paguajn\u00eb m\u00eb shum\u00eb nga 1 janari profesionet e lira? <\/strong><\/span><\/p>\n

Kontabilist\u00ebt pohojn\u00eb se personat fizik\u00eb apo t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira do t\u00eb ngarkohen me barr\u00eb ttaimore m\u00eb shum\u00eb se shoq\u00ebrit\u00eb treg\u00ebtare. Sipas p\u00ebrllogaritjeve t\u00eb kontabilistit Mikel Alla p\u00ebr nj\u00eb person fizik apo t\u00eb vet\u00ebpun\u00ebsuar q\u00eb deklaron fitimin e tatuesh\u00ebm vjetor 20.000.000 lek\u00eb do t\u00eb paguaj\u00eb 3.480.000 lek\u00eb n\u00eb vit. <\/span><\/p>\n

Krahasuar me shoq\u00ebrit\u00eb tregtare, personi fizik apo i vet\u00ebpun\u00ebsuari p\u00ebr tatimin e deklaruar sipas shembullit n\u00eb vler\u00ebn e 20.000.000 lek\u00ebve do t\u00eb paguaj\u00eb 2,120,000 lek\u00eb m\u00eb shum\u00eb n\u00eb vit sesa shoq\u00ebrit\u00eb tregtare.<\/span><\/p>\n

Shembull sipas kontabilistit<\/strong><\/span><\/p>\n

Sa do t\u00eb paguajn\u00eb person fizik tregtar apo i vet\u00ebpun\u00ebsuar e profesioneve t\u00eb lira p\u00ebr fash\u00ebn e fitimit deri n\u00eb 14,000,000 lek\u00eb me tatimin 15%<\/span><\/p>\n

N\u00ebse nj\u00eb person fizik tregtar apo i vet\u00ebpun\u00ebsuar, pasi zbret nga e ardhura bruto \u00e7do shpenzim t\u00eb zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar sipas nenit 22 t\u00eb ligjit, deklaron fitimin e tatuesh\u00ebm vjetor n\u00eb mas\u00ebn 12.000.000 lek\u00eb, tatimi q\u00eb do t\u00eb paguaj\u00eb do t\u00eb jet\u00eb 12.000.000 x 15% = 1.800.000 lek\u00eb.<\/span><\/p>\n

Sa do t\u00eb paguajn\u00eb person fizik tregtar apo i vet\u00ebpun\u00ebsuar e profesioneve t\u00eb lira p\u00ebr fash\u00ebn e fitimit mbi 14,000,000 lek\u00eb me tatimin 23%<\/span><\/p>\n

N\u00ebse nj\u00eb person fizik tregtar apo i vet\u00ebpun\u00ebsuar, pasi nga e ardhura bruto ka zbritur \u00e7do shpenzim t\u00eb zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar, sipas nenit 22 t\u00eb ligjit, deklaron fitimin e tatuesh\u00ebm 20.000.000 lek\u00eb, tatimi q\u00eb do t\u00eb paguaj\u00eb do t\u00eb jet\u00eb: 14.000.000 x 15% + 6.000.000 x 23 % = 2.100.000 + 1.380.000 = 3.480.000 lek\u00eb. Pra, tatimi q\u00eb do t\u00eb paguaj\u00eb tatimpaguesi, p\u00ebr nj\u00eb fitim t\u00eb tatuesh\u00ebm prej 20,000,000 lek\u00ebsh do t\u00eb jet\u00eb 3.480.000 lek\u00eb.<\/span><\/p>\n

Sa paguajn\u00eb shoq\u00ebrit\u00eb tregtar\u00eb<\/strong><\/span><\/p>\n

P\u00ebr shoq\u00ebrit\u00eb tregtare, kur deklaron fitimin e tatuesh\u00ebm 20.000.000 lek\u00eb x 15%, tatimi q\u00eb do t\u00eb paguaj\u00eb do t\u00eb jet\u00eb 3.000.000 lek\u00eb. Nga diferenca 20.000.000 q\u00eb \u00ebsht\u00eb fitimi i deklaruar i tatuesh\u00ebm \u2013 3.000.000 tatim fitimi i paguar = fitimi neto 17.000.000 lek\u00eb x 8% devidenti do t\u00eb paguaj\u00eb 1.360.000 lek\u00eb.<\/span><\/p>\n

Kurse personi fizik i vet\u00ebpun\u00ebsuar do t\u00eb paguaj\u00eb q\u00eb deklaron fitimin e tatuesh\u00ebm vjetor 20.000.000 lek\u00eb do t\u00eb paguaj\u00eb 3.480.000 lek\u00eb n\u00eb vit. Krahasuar me shoq\u00ebrit\u00eb tregtare, personi fizik apo i vet\u00ebpun\u00ebsuari p\u00ebr tatimin e deklaruar sipas shembullit n\u00eb vler\u00ebn e 20.000.000 lek\u00ebve do t\u00eb paguaj\u00eb 2,120,000 lek\u00eb m\u00eb shum\u00eb n\u00eb vit sesa shoq\u00ebrit\u00eb tregtare.<\/span><\/p>\n

P\u00ebrfaq\u00ebsues t\u00eb Institutit t\u00eb Kontabilist\u00ebve t\u00eb Miratuar pohuan p\u00ebr \u201cMonitor\u201d se vendimi me list\u00ebn analitike t\u00eb profesioneve t\u00eb lira duhej t\u00eb ishte publikuar 3 muaj pas miratimit t\u00eb ligjit. Ligji u miratua n\u00eb muajin mars dhe VKM p\u00ebrkat\u00ebsisht duhej t\u00eb publikohej n\u00eb periudh\u00ebn korrik-gusht 2023.<\/span><\/p>\n

Ata vijuan t\u00eb p\u00ebrs\u00ebrisin se ndryshimi i taksimit krijon pabarazi mes tatimpaguesve dhe godet shtres\u00ebn e mesme. Ligji i ri pritet t\u00eb d\u00ebrgohet n\u00eb Gjykat\u00ebn Kushtetuese nga Instituti i Kontabilist\u00ebve t\u00eb Miratuar dhe dhoma Komb\u00ebtare e Avokat\u00ebve.<\/span><\/p>\n

Lista e plot\u00eb: https:\/\/qbz.gov.al\/eli\/fz\/2023\/187\/ff511c32-7d11-435f-89ae-80b1fed2e1ce<\/a><\/span><\/span><\/p>\n

VINI RE<\/strong><\/span>: Ky material \u00ebsht\u00eb pron\u00ebsi intelektuale e Monitor<\/span><\/a><\/span><\/p>\n

\"\"\"\"\"\"\"\"\"\"\"\"<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

  Nga 1 janari 2024 t\u00eb gjith\u00eb personat fizik\u00eb tregtar apo t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira nuk do t\u00eb trajtohen m\u00eb si biznes i vog\u00ebl me 0% tatim, por do t\u00eb taksohen p\u00ebr fitimin e deklaruar nga biznesi deri m\u00eb 14 milion\u00eb lek\u00eb n\u00eb vit me norm\u00ebn tatimore 15% dhe p\u00ebr fitimin e deklaruar […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":51,"featured_media":641575,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-641574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lajme"],"gt_translate_keys":[{"key":"link","format":"url"}],"_links":{"self":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/641574","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/users\/51"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/comments?post=641574"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/641574\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/641575"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=641574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=641574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=641574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}