Business representatives are opposing several measures in the proposed 2027 Fiscal Package, including an increase in the corporate income tax to 17%, a hike in the dividend tax from 8% to 15%, an increase in the value-added tax (VAT) rate for the tourism sector from 6% to 10%, and a lowering of the VAT registration threshold to Lek 5 million.

The Chamber of Commerce and Industry of Tirana and "Pro Export Albania" warn that the changes foreseen in the 2027 Fiscal Package will increase the burden on enterprises - at a time when businesses are already grappling with high costs and the depreciation of the euro.

The Chamber of Commerce and Industry of Tirana states that it supports reducing the VAT to 6% for essential food items - a measure it notes it has been advocating for years. However, it opposes coupling this relief for basic food products with other tax increases that would affect both businesses and consumers.

According to the Chamber, with a corporate income tax of 17% and a standard VAT rate of 21%, Albania would rank among the countries with the highest tax rates in the Western Balkans. There is also opposition to the increase in the dividend tax from 8% to 15%; the Chamber argues that this will place a heavier burden on reinvested profits and domestic capital. Another point of contention is the increase in the VAT rate for the tourism sector from 6% to 10%, which comes at an inopportune time for the sector, given the decline of the euro and the fact that contracts for the 2027 season are currently being signed at fixed prices.

The Chamber also opposes the lowering of the VAT registration threshold to Lek 5 million, as a it will affect small shops, artisans, and local service providers - many of whom earn only an average wage - thereby creating a risk that some small businesses may be pushed into the informal economy.

Business representatives have also raised concerns regarding the process by which the Fiscal Package is being drafted. The Tirana Chamber of Commerce states that it submitted proposals and recommendations from the business community to the Ministry of Finance and the Ministry of Economy and Innovation on October 9, yet has received no response. According to the Chamber, businesses learned of the package's contents through the media, and no consultative meetings were held with their representative organizations.

Pro Export Albania has also taken a stance against the increased fiscal burden, highlighting the challenges currently facing the manufacturing and exporting sector.

The Chamber of Commerce calls for the suspension of changes that would increase tax rates - pending consultations with the business community - and advocates for maintaining current corporate income tax rates, the standard VAT rate, and the VAT registration threshold. It also requests a review of proposals concerning dividends and the tourism sector. Furthermore, it demands the publication of an impact analysis detailing how these changes would affect investments, employment, prices, consumption, informality, and competitiveness.

The Chamber of Commerce emphasizes that it is not against fiscal reform; however, it insists that the 2027 Fiscal Package be brought back into the dialogue with the business community before any final decisions are made.