Changes in the Law on National Taxes - KPMG Albania
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Changes in the Law on National Taxes

Changes in the Law on National Taxes

This section of issue 2 of KPMG’s Tax News for 2019 summarises the main amendments to the Law on National Taxes effective from 1 January 2019.

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Mineral tax (royalty tax) 

The royalty tax for chrome minerals produced for export included in Group I, Metal Minerals will be as follows:

  • 7% on the sales price for year 2019
  • 8% on the sales price for year 2020
  • 9% on the sales price for year 2021 and ongoing.

Royalty tax for metal mineral derivatives of the Group I Metal Minerals will be calculated as:

  • 3/7 of the royalty tax of the sales price of the main metal mineral for year 2019
  • 3/8 of the royalty tax of the sales price of the main metal mineral for year 2020
  • 1/3 of the royalty tax of the sales price of the main metal mineral for year 2021 and ongoing.

Previously, the royalty tax for the above was at 1/2 of the royalty tax for the main metal mineral on the sale price which cannot be less than the sale price used on export for non-processed mineral. 

Carbon emission tax

The carbon emission tax applied for gasoline, gasoil, coal, solar, fuel oil, kerosene and other sub-products as listed in the law will not be applicable when such sub-products are exported.

Tax on plastic products/materials and plastic packaging

The tax on imported plastic materials/products and plastic packaging listed in Chapter 39 of the Combined Nomenclature of Goods will be ALL 35/kg except from the raw materials included in Chapters 3901-3914. This tax is applicable even if the plastic material consist of 51% of the overall mass of material packaging other than imported products.

Tax on imported raw materials classified under Chapters 3901-3914 of the Combined Nomenclature of Goods used for domestic production of plastic products will be ALL 25/kg.

Tax on glass packaging

The tax on glass packaging imported to or produced in Albania will be ALL 5/kg. This tax is applicable for all products classified under Chapter 7010 of the Combined Nomenclature of Goods or if the glass material consist of 80% of the overall mass of material packaging other than imported products. The tax on glass packaging is collected by the Customs Authorities in the case of imports and by the Tax Authorities in the case of domestic production.

Entry into force

Law No. 93/2018 dated 3 December 2018 on Additions to Law No. 9975 dated 28 July 2008 on National Taxes is published on Official Gazette No. 187 dated 28 December 2018 and becomes effective from 1 January 2019.

© 2019 KPMG Albania Shpk, an Albanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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