Small and medium enterprises are very important part of Albanian Economy, they represent almost 99% of Albanian registered enterprises and generate more than 80% of jobs in the labour market. They also contribute 60-75% of Gross Domestic Product. SME-s are key elements of the Albanian economy. This study tries to investigate the effects of changes in fiscal policies to SMEs in Albania, which is also the reason why this topic is of interest to many researchers. If we compare Albania’s number of SMEs with other countries that stand for the same level of economic development, they are almost at the same level. Moreover, turnover and the number of employees have increased for SMEs, while revenues collected from this tax have decreased. The study tends to explain how the simplified corporate profit tax rate affects budget revenues, its impact and the changes over the years. We use secondary data to analyze periods from the year 2000 to the year 2019. Also, to analyze if the simplified profit tax is important or statistically significant and it has an effect on the budget revenues, we use an econometric regression model. In a conclusion, this study will also show the government measures during the post-Covid-19 period taken for SMEs. Besides conclusions, we give our recommendations based on our econometric model analysis.