T\u00eb gjith\u00eb personat fizik\u00eb q\u00eb p\u00ebr vitin tatimor 2024 kan\u00eb realizuar nj\u00eb fitim tatimor mbi 14 milion\u00eb lek\u00eb, nga 31 marsi 2025 do t\u00eb paguajn\u00eb 23% tatim p\u00ebr shum\u00ebn prej 14 milion\u00eb lek\u00eb.<\/p>\n
Kjo do t\u00eb thot\u00eb se n\u00ebse nj\u00eb person fizik ka realizuar nj\u00eb fitim tatimor prej 20 milion\u00eb lek\u00ebsh, ata do t\u00eb paguajn\u00eb 15% p\u00ebr fitimin deri n\u00eb 14 milion\u00eb lek\u00eb dhe 23% p\u00ebr pjes\u00ebn e mbetur prej 6 milion\u00eb lek\u00ebsh. Kjo form\u00eb e re llogaritjeje, automatikisht rrit tatimin q\u00eb duhet t\u00eb paguajn\u00eb personat fizik\u00eb q\u00eb deklarojn\u00eb fitime tatimore mbi 14 mln lek\u00eb n\u00eb vit.<\/p>\n
M\u00eb par\u00eb, personat fizik\u00eb me fitime n\u00eb k\u00ebto nivele paguan tatim fitimi prej 15% p\u00ebr t\u00eb gjith\u00eb shum\u00ebn. (n\u00eb rastin konkret, 15% e 20 mln lek\u00eb).<\/p>\n
N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb tatim fitimi p\u00ebr personal fizik\u00eb q\u00eb deklarojn\u00eb fitime mbi 14 mln lek\u00eb n\u00eb vit barazohet me ato t\u00eb shoq\u00ebrive me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar dhe shoq\u00ebrive anonime, q\u00eb paguajn\u00eb 15% tatim fitimi dhe m\u00eb pas 8% p\u00ebr pjes\u00ebn e fitimit q\u00eb shp\u00ebrndajn\u00eb si dividend. (n\u00eb fakt, duke qen\u00eb se personat fizik\u00eb nuk shp\u00ebrndajn\u00eb dividend, ata do t\u00eb jen\u00eb t\u00eb detyruar t\u00eb paguajn\u00eb 23% p\u00ebr gjith\u00eb shum\u00ebn mbi 14 mln lek\u00eb, ndryshe nga shpk-t\u00eb dhe SHA-t\u00eb q\u00eb mund t\u00eb mos shp\u00ebrndajn\u00eb dividend, ose t\u00eb shp\u00ebrndajn\u00eb nj\u00eb pjes\u00eb t\u00eb fitimit si dividend).<\/p>\n
Sipas t\u00eb dh\u00ebnave t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve, n\u00eb rang komb\u00ebtar jan\u00eb m\u00eb pak se 400 tatimpagues persona fizik\u00eb q\u00eb realizojn\u00eb fitim neto mbi 14 milion\u00eb lek\u00eb dhe p\u00ebrfshihen n\u00eb k\u00ebt\u00eb skem\u00eb tatimore me norm\u00eb deri n\u00eb 23%.<\/p>\n
Nga administrata tatimore k\u00ebtyre subjekteve iu \u00ebsht\u00eb d\u00ebrguar nj\u00eb mesazh i personalizuar.<\/p>\n
\u201cAdministrata Tatimore ju b\u00ebn me dije se, duke qen\u00eb se jeni person fizik dhe keni realizuar p\u00ebr vitin 2024 nj\u00eb fitim tatimor mbi 14 milion\u00eb lek\u00eb, duhet t\u00eb mbani n\u00eb v\u00ebmendje llogaritjen e tatimit mbi t\u00eb ardhurat nga biznesi, n\u00eb p\u00ebrputhje me nenin 24, pika 2, t\u00eb Ligjit nr. 29\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d.<\/p>\n
Sipas Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve, ky ndryshim bazohet n\u00eb nenin 24, pika 2, t\u00eb Ligjit nr. 29\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, dhe sjell nj\u00eb sistem tatimi progresiv mbi fitimin neto vjetor t\u00eb k\u00ebtyre individ\u00ebve. Regjimi i ri tatimor do t\u00eb zbatohet p\u00ebr personat fizik\u00eb q\u00eb kan\u00eb realizuar mbi 14 milion\u00eb lek\u00eb fitim neto p\u00ebr 2024, nd\u00ebrsa tatime do t\u00eb paguhet nga muaji mars i 2025-s.<\/p>\n
Pika 2 e nenit 24 t\u00eb ligjit parashikon se t\u00eb ardhurat neto t\u00eb tatueshme (pra, fitimi pas zbritjes s\u00eb shpenzimeve t\u00eb lejuara) p\u00ebr personat fizik\u00eb do t\u00eb tatohet me norma progresive, si: p\u00ebr baz\u00ebn tatimore vjetore (fitimi neto) deri n\u00eb 14,000,000 lek\u00eb norma tatimore do t\u00eb jet\u00eb 15% dhe mbi 14,000,000 lek\u00eb norma tatimore do t\u00eb jet\u00eb 23%.<\/p>\n
Si do t\u00eb llogaritet tatimi?<\/strong><\/p>\n Sipas sqarimeve t\u00eb administrat\u00ebs tatimore, kjo do t\u00eb thot\u00eb se vet\u00ebm pjesa e fitimit q\u00eb kalon kufirin prej 14 milion\u00eb lek\u00ebsh tatohet me 23%. Pjesa deri n\u00eb 14 milion\u00eb lek\u00eb tatohet me 15%.<\/p>\n \u00cbsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb kuptohet se tatimi i ri nuk zbatohet mbi t\u00eb ardhurat bruto (shitjet apo xhiroja totale), por mbi fitimin neto, q\u00eb llogaritet si:<\/p>\n Fitimi neto = T\u00eb ardhura totale \u2013 Shpenzime t\u00eb lejuara<\/p>\n Shembuj<\/strong><\/p>\n N\u00ebse nj\u00eb person ka 14,000,001 lek\u00eb t\u00eb ardhura dhe 1 lek\u00eb shpenzim, fitimi \u00ebsht\u00eb 14,000,000 lek\u00eb, do t\u00eb tatohet me 15%.<\/p>\n Vet\u00ebm kur fitimi kalon 14 milion\u00eb lek\u00eb, do t\u00eb zbatohet norma 23% p\u00ebr shum\u00ebn shtes\u00eb.<\/strong><\/p>\n Personat fizik\u00eb q\u00eb realizojn\u00eb t\u00eb ardhura vjetore (xhiro apo shitje) deri n\u00eb 14 milion\u00eb lek\u00eb p\u00ebrfitojn\u00eb p\u00ebrjashtim nga tatimi mbi fitimin deri n\u00eb vitin 2029.<\/p>\n Shembull si llogaritet tatimi p\u00ebr fitimin mbi 14 mln lek\u00eb<\/strong><\/p>\n Bazuar n\u00eb Udh\u00ebzimin Nr. 26, dat\u00eb 8.9.2023 P\u00cbR TATIMIN MBI T\u00cb ARDHURAT (Ndryshuar me udh\u00ebzimin nr. 4, dat\u00eb 4.2.22025<\/p>\n Pika 24. Norma tatimore<\/strong><\/p>\n 24.2<\/strong><\/p>\n P\u00ebr t\u00eb ardhurat vjetore nga biznesi, p\u00ebr t\u00eb cilat baza e tatimit \u00ebsht\u00eb e ardhura neto e tatueshme, pra diferenca e t\u00eb ardhurave minus shpenzimet e zbritshme, zbatohen normat progresive, si m\u00eb posht\u00eb:<\/p>\n 24.3<\/strong>\u00a0N\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.<\/p>\n 24.4<\/strong>\u00a0N\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.<\/p>\n 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.<\/p>\n M\u00eb par\u00eb ky biznes paguante tatim fitim prej 3 milion\u00eb lek\u00eb (15%*20 mln lek\u00eb), pra n\u00eb rastin konkret do t\u00eb paguaj\u00eb 480 mij\u00eb lek\u00eb m\u00eb shum\u00eb, me nj\u00eb rritje prej 1.6%.<\/p>\n\n