Free Professions Granted Tax Exemption Until 2029 Following Court Reversal




At 18:00 yesterday, President Holta Zaçaj of the Constitutional Court announced a significant decision regarding freelancers' taxation. The Court unanimously decided to annul Article 69, point 10 of the law, which imposed a 15% tax rate on freelancers. President Zaçaj stated that this tax measure was deemed disproportionate and infringed upon economic freedom, highlighting that freelancers should be taxed similarly to other small businesses by 2029.

Under the revised decision, freelancers earning up to 14 million lekë annually will be exempt from paying taxes, while those earning more will face a 23% tax rate.

President Zaçaj emphasized that the immediate imposition of the 15% tax without adequate adjustment time and its disparate treatment compared to other income categories violated principles of legal certainty and proportionality.

The Court's ruling specifically targets Article 69, point 10 of the law, along with related provisions in Law No. 29/2023 and Decree No. 753/2023. A detailed reasoned decision will follow within the legal deadlines stipulated by Albanian law.