
As part of the fiscal package for 2027, the government is also intervening in income tax from employment.
For the first time, a new salary bracket is being added that will be taxed at 32%, and which is income over 8.04 million lek per year or those who have income from employment of 670 thousand lek per month.
IT IS ENACTED - The following changes are made to Article 24:
1. Point 1 is amended as follows:
"1. Taxable income from employment is taxed at the following progressive rates:
Annual tax base Tax rate
0 – 3 240 000 lek 13%
3 240 001 – 8 040 000 lek 23%
Over 8,040,000 lek 32%
IS- Article 24
Tax rate
1. Taxable income from employment is taxed at the following progressive rates:
Annual tax base Tax rate
0 – 2 040 000 lek 13%
Over 2,040,000 lek 23%