TIRANA, Sept 13 /ATA/ – Directorate General of Taxation on Friday reminded all taxpayers about the opportunity to benefit until September 30 an 8% tax rate on their dividends in 2017 and earlier.
“Pursuant to the law on income tax as amended the dividend tax on earnings in 2018, including reserves and capitalized gains, the 8% tax rate has been applied for payments settled as of 20 August 2019,” the Directorate General of Taxation said.
The tax administration that the 8% tax rate will also be applied on earnings in 2017 and previous years, given that the tax is paid by 30 Sept 2019, otherwise the applicable tax rate on the dividends will be 15%.
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