From today the progressive taxation starts with the tax rates of 15% and 23% for free professions. The self-employed and natural persons of free professions determined by the Council of Ministers, as of January 1, will no longer be treated as small businesses with 0%.
However, for the net income (profit) from the business, after the deductible expenses according to Article 22 of the law, the self-employed will be taxed at the rate of 15% for the band 0 to 14 million ALL and above 14 million ALL, the 23% profit tax is imposed.
The list is divided into 26 activities categorized into 169 professions. It includes notaries, real estate agents, dentists, doctors, IT, tour guides, lawyers and a variety of professions.
