The General Directorate of Taxes has set a new salary floor for the construction sector, determining that no salary in this industry can be lower than 80 thousand new lek.
The Tax Administration calls on all entities in the sector to accurately and completely declare employee salaries, in order to avoid controls and administrative measures.
This decision comes as part of the construction sector plan, aimed at reducing informality and increasing social security payments. Tax authorities emphasize that the focus of controls from December 2025 will be on entities that declare salaries below the indicative level or that change employees' professions to artificially reduce the declared salary.
According to the indicative salary list published by the Tax Administration, the lowest salary in the sector is that of a plumber at 60 thousand old lek, while for other professions such as painters and tilers, salaries range from 85 thousand to 90 thousand old lek. The highest salaries belong to architects and project managers.
Tax authorities warn that any entity that declares salaries below the indicative level or changes employee functions to avoid obligations will be considered high risk and will be subject to in-depth checks.
Guidance materials and a salary reference table accompany the official announcement of the Tax Administration.
