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Shqipëria Posted on 2026-03-19 10:39:00

New rules for doctors, artists and other professions - Guidance/ Income from contracts with an entity is taxed at 13-23%

From Elisabeta Dosku

New rules for doctors, artists and other professions - Guidance/ Income from

Self-employed individuals who have fewer than three clients or who generate over 80% of their income from a single client must complete the “Self-Employed Status Declaration” by March 31, 2026, which serves as an assessment tool by the tax administration to determine whether the self-employed individual is not in the conditions of tax avoidance. Specifically, this concerns various professions, from artists to doctors, laboratory technicians, chefs, plumbers, electricians, etc. who work with a NIPT as a Natural Person, and who, according to the law, are treated with a zero tax rate on income, but whose business income can be considered employment income and must pay tax from 13-23 percent depending on the income they receive.

The Ministry of Finance has issued a relevant instruction, which details with examples who must pay income tax.

Specifically, a self-employed doctor, who has a service contract with a hospital and benefits from a monthly income of 2 thousand euros, according to the billing he performs against the hospital. During the performance of his duties, he uses the hospital's equipment (equipment, rooms, offices, medical materials) without investing himself. The patients he treats are provided by the hospital, he does not bring them himself. He performs his duties at the schedule determined by the hospital. The hospital supervises his work and sets the rules that he must follow during the performance of his duties according to the hospital's regulations. So, despite the fact that the doctor behaves as a self-employed person, in fact his behavior is the same as that of an employee since he is dependent on the hospital for work and means, he does not bear financial risk, therefore for tax purposes he will be treated as a hospital employee.

Another example is in the case of chefs. A chef who practices the profession as a self-employed person in a certain restaurant and cannot delegate or replace himself with someone else. The restaurant where he works has invested in all the kitchen equipment and supplies all the materials that the chef needs to perform his work. Also, the restaurant has determined the schedule and days of work of the chef and he is paid a fixed monthly salary of 2500 euros per month regardless of the turnover carried out in the restaurant, according to the contract he has with the restaurant. In this case, he is an employee of the restaurant, despite his behavior as a self-employed person, because his behavior is the same as that of an employee, he does not bear risk and his work is completely controlled by the restaurant.

The same thing happens with a plumber, who, although he can use his own tools, bills the company for each of his services. It is the company that provides him with the work, controls its quality, with all the necessary materials, and is the only company he operates with.

This rule also affects other professions such as artists, financiers, electricians, etc., who work in the same way, who must complete a declaration to self-declare that their income is not from employment, and then an assessment is made by the tax administration.

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