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Businesses, here are the CASES when TAX on rent will not be paid!

2025-02-19 09:50:38Biznes SHKRUAR NGA REDAKSIA VOX
Businesses, here are the CASES when TAX on rent will not be paid!
Tax

Not all businesses in the country will be required to pay rent tax.

The new instruction of the Ministry of Finance specifies that in the case where natural persons exercise profitable activity ( registered as self-employed with or without employees ) in premises owned by the natural person, they will not be subject to assessment for rent tax, since the natural person and the individual owner of the real estate have the same status.

In other words, self-employed individuals who use their home as an office or own their own office will not be required to pay tax on the rent of the premises, which is at the rate of 15 percent.

Also, according to the said instruction, leasing will not be considered even in the case of the exercise of activity by a self-employed natural person in the environment of a related family member, provided that he or she is a member of the same family certificate.

Last year, the tax administration asked businesses to declare the address of their place of business.

According to taxes, this information serves for the accurate calculation of Withholding Tax as well as creating the possibility of pre-filling the Personal Income Tax Declaration for individuals subject to declaration.

But on the other hand, it is also an indirect method to "target" those apartments that have been rented out to business units but have not been declared as such by their owners, in order to avoid tax on rents.

The government anticipates that revenue from the rent tax will increase progressively from year to year, projected at 1 billion lek in 2025, to reach 1.5 billion lek in 2027./ Scan


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