Open Data Albania po liston llojet e tatimit mbi t\u00eb ardhurat personale, pra, t\u00eb individit shtetas apo resident n\u00eb vend, sipas llojit t\u00eb t\u00eb ardhur\u00ebs q\u00eb ai gjeneron (fiton dhe ark\u00ebton). Listimi po b\u00ebhet vet\u00ebm mbi t\u00eb ardhura q\u00eb nuk p\u00ebrkojn\u00eb me t\u00eb ardhura t\u00eb pag\u00ebs apo t\u00eb ardhura nga biznesi, por t\u00eb ardhura t\u00eb tjera q\u00eb individi gjeneron, si: qiramarrje, interesa bankare apo t\u00eb huadh\u00ebnies; fitim Shitje Prone- diferenca \u00e7mim fillestar me \u00e7mim shitje; dhurimi; loj\u00ebrat e fatit; t\u00eb ardhurat nga pron\u00ebsia intelektuale dhe pun\u00eb mbik\u00ebqyr\u00ebse apo t\u00eb ardhura nga sh\u00ebrbime q\u00eb individi ofron. K\u00ebto lloj tatimesh jan\u00eb kryesisht tatime q\u00eb paguhen me vet\u00ebdeklarim. Disa prej tyre, megjith\u00ebse tatimi aplikohet mbi individin, detyrimin p\u00ebr ta mbajtur n\u00eb burim dhe p\u00ebr ta derdhur tek Tatim -taksat e mbart institucioni apo subjekti n\u00eb marr\u00ebdh\u00ebnie pune me individin tatimpagues.<\/p>\n\n\n\n
Individi biznesnesmen tatohet p\u00ebr dividentin 8% e vler\u00ebs s\u00eb fitimit t\u00eb shp\u00ebrndar\u00eb. Ky \u00ebsht\u00eb nj\u00eb tatim mbi t\u00eb ardhur\u00ebn e nj\u00eb individi, i cili \u00ebsht\u00eb zot\u00ebrues i nj\u00eb biznesi n\u00eb vend. Kjo norm\u00eb tatimi ka qen\u00eb 15% dhe \u00ebsht\u00eb b\u00ebr\u00eb 8% n\u00eb vitin 2015, duke u aplikuar edhe me efekte prapavepruese. Norma e tatimit p\u00ebr t\u00eb ardhur\u00ebn divident (e ardhur e individit biznesmen) \u00ebsht\u00eb e ul\u00ebt, krahasuar me vende t\u00eb tjera t\u00eb Rajonit.<\/p>\n\n\n\n