The Constitutional Court overturned the law on the 15% tax for free professions, after the complaint made by the Democratic Party and civil society.

The President of the Constitutional Court, Holta Zaçaj, said that this law violates the freedom of economic activity and the principle of proportionality.

This is because, according to her, the 15% measure began to be implemented immediately without giving these subjects time to adapt.

“The freedom of economic activity and the principle of proportionality are violated. The 15% measure won to be implemented immediately without giving you time to adapt. It is not an appropriate measure. It does not exceed the measure of proportionality”, said Zaçaj.

“Article 69, letter dh) for: i. commercial individuals; ii. the self-employed, as well as; iii. entities: with gross income up to ALL 14 million per year, the 0% income tax rate will be applied until December 31, 2029. The 0% tax rate does not apply to taxpayers defined in subsections “ii” and “iii” of this letter, who supply professional services. The analytical list of professional services is determined by the decision of the Council of Ministers in accordance with the legislation in force regulating these professional services”, the decision states, among other things.

So even freelancers will pay the 15-23% tax like everyone else, but after December 31, 2029.

So those who have an income of up to 14 million ALL per year will not pay tax until 2029. While those who receive more than 14 million ALL will be taxed at 23%.