Personal income reporting in Albania is based on the calendar year and on the individual’s tax residence, gross income, employment records, and income that was not taxed at source. The annual form is commonly called DIVA, while the current income tax law uses the name Annual Personal Income Declaration, or DVAP. Both names may appear in official notices and the electronic filing system.
Filing date: The annual declaration is normally filed by 31 March of the year following the tax year. Income earned from 1 January through 31 December 2025 was therefore reportable by 31 March 2026. Any balance shown as payable on the annual declaration is also due by that date.
Contents
- Who Must File an Annual Personal Income Declaration
- How Tax Residence Changes the Income Included
- What Counts Toward the Annual Gross Income Threshold
- The ALL 50,000 Untaxed-Income Rule
- When the Declaration and Payment Are Due
- How the Declaration Is Filed
- Records to Check Before Submission
- Withholding Tax and Foreign Tax Credits
- Filing to Claim Family and Education Deductions
- Common Filing Situations
- Corrections, Refunds, and a Missed Deadline
- Frequently Asked Questions
Who Must File an Annual Personal Income Declaration
An individual may have to file even when an employer, bank, tenant, company, or another payer has already withheld some tax. Filing duty is tested separately from the question of how much additional tax remains payable.
Individuals Reaching the Annual Gross Income Threshold
The Albanian Tax Administration’s current DIVA 2025 Tax Test treats ALL 1,200,000 or more in annual gross income as a filing point. The total is not limited to salary. For a resident, it can include income earned in Albania and abroad. For a non-resident, the test is applied to income sourced in Albania.
Some official explanatory text uses the wording “over ALL 1,200,000,” while the current interactive test uses “equal to or more than.” A person whose annual gross income is exactly ALL 1,200,000 should rely on the current Tax Test result and request clarification from the Tax Administration if the result does not match the information shown in the e-Filing account.
Individuals Recorded With More Than One Employer in a Month
A filing duty arises when an individual has more than one employment relationship during at least one month of the tax year, regardless of the annual salary total. The monthly employment record matters. A person who changed jobs during the year should check whether the official wage record shows two employers in any single month rather than assuming that every employer change creates the same filing duty.
The annual and monthly Vërtetim page wage certificates available through e-Albania can be used to check reported salary and employer data before the declaration is submitted.
Individuals With More Than ALL 50,000 of Income Not Taxed at Source
An individual must also consider annual income above ALL 50,000 for which tax was not withheld at source. Official examples include rental income received from an unregistered individual, short-stay accommodation income received through an online platform, online content income, and certain gains from the sale of shares.
Registered Sole Traders and Self-Employed Individuals
A natural person carrying out a registered economic activity has annual business-income reporting duties that should not be tested only against the DIVA thresholds used for a private individual. Business income, employment income, and investment income can appear under different parts of the income tax system. A registered sole trader or self-employed person should review the return assigned to the tax account and the filing duties attached to the registered activity.
| Filing Trigger | Amount Test | Does Tax Withheld at Source Remove the Trigger? |
|---|---|---|
| Total annual gross income | Current Tax Test: ALL 1,200,000 or more | No. Withheld tax may be credited, but the income can still be part of the annual gross total. |
| More than one employer during a month | No minimum salary amount | No. The employment-record trigger applies regardless of income amount. |
| Other income not taxed at source | More than ALL 50,000 during the year | This trigger concerns income on which final withholding was not made. |
| Registered economic activity | Separate business reporting rules apply | Withholding does not replace the annual return assigned to a registered activity. |
How Tax Residence Changes the Income Included
Albanian Tax Residents
Residents are taxed on income from sources inside and outside Albania. A person can be resident by having a permanent home in Albania or by being present in Albania for 183 days or more during the calendar year. Arrival and departure days are counted under the statutory residence rule.
Foreign salary, rent, interest, dividends, investment gains, and other foreign-source income may therefore need to be included when the resident calculates annual gross income.
Non-Residents
Non-residents are taxed in Albania on income sourced in Albania. Foreign income with no Albanian source is not included merely because the person visits Albania or receives the money in an Albanian bank account.
Albanian salary, rent from Albanian property, and other Albanian-source income may still create a filing duty when a non-resident meets a filing trigger.
When Two Countries Treat the Same Person as Resident
A person can meet domestic residence tests in more than one country. A tax treaty may contain tie-breaker rules and a method for relieving double taxation. Treaty treatment depends on the countries involved, the type of income, residence evidence, and supporting tax documents. It should not be assumed from citizenship or residence-permit status alone.
What Counts Toward the Annual Gross Income Threshold
The filing threshold is based on gross income, not the amount left after household costs, loan payments, personal spending, or ordinary living expenses. Gross salary is counted before employee deductions and withholding. Other income is generally considered before personal spending is deducted unless a specific tax rule provides another calculation.
Income categories that may be relevant include:
- Salary, bonuses, and other employment compensation.
- Business and self-employment income.
- Rent and other income from granting the use of property.
- Interest, dividends, and profit distributions.
- Royalties and intellectual-property income.
- Taxable gains from shares, financial instruments, or immovable property.
- Foreign-source income received by an Albanian tax resident.
- Other taxable income that does not fall into a listed category.
Withholding and the gross-income test are different calculations. A bank may withhold tax from interest, or a company may withhold tax from a dividend, yet the gross income can still form part of the annual total used to test the ALL 1,200,000 filing point. The tax already withheld is then considered when the final liability is calculated.
The ALL 50,000 Untaxed-Income Rule
This rule focuses on income for which tax was not withheld at source. It is separate from the total annual gross-income test and can require filing even when total annual income remains below ALL 1,200,000.
Rental and Platform Income
Rental income can be handled differently depending on who pays it. When rent is paid by a registered entity that is required to withhold tax, the payer may perform the withholding. When rent is paid by an unregistered private individual, or income is collected through a short-stay platform without Albanian withholding, the recipient may have untaxed income that must be reported.
A platform statement showing the amount transferred to a bank account may not show the full gross amount charged to guests or customers. Service fees, commissions, refunds, and currency conversion can make the payout differ from the gross income figure required by the declaration. Records should be reconciled before filing.
Amounts Close to the Filing Thresholds
Official pages do not use identical wording in every threshold example. Anyone at exactly ALL 1,200,000 of gross income or exactly ALL 50,000 of untaxed income should complete the Tax Administration’s current Tax Test and retain the result or request direct clarification. Rounding an amount down to avoid a threshold is not an appropriate filing method; the declaration should use the figures supported by the taxpayer’s records.
When the Declaration and Payment Are Due
| Tax Period | Income Covered | Normal Filing Deadline | Payment of Balance |
|---|---|---|---|
| Calendar year | 1 January–31 December | 31 March of the following year | By the same annual deadline when the return shows tax payable |
| 2025 example | 1 January–31 December 2025 | 31 March 2026 | 31 March 2026 |
The 31 March date applies unless an official notice changes the deadline for a particular year. An announcement extending one filing period should not be treated as a permanent change for later years.
Tax withheld during the year is credited against the annual calculation. When the declaration shows a remaining balance, that balance is normally payable by the filing deadline. A return showing no additional tax can still be mandatory because filing duty depends on the statutory triggers, not only on whether money remains due.
How the Declaration Is Filed
DIVA/DVAP is submitted electronically through the individual’s account in the Albanian tax e-Filing system. For recent filing periods, employment income and employment tax data have been generated in the form from information reported by employers. A prefilled field remains the taxpayer’s responsibility and should be checked against official wage records.
- Open the annual personal income declaration assigned to the correct tax year in the e-Filing account.
- Compare prefilled salary, employer, and employment-tax figures with the annual and monthly wage certificates.
- Add income that is not included in the prefilled employment fields, including reportable rental, investment, foreign, or other income.
- Enter tax already withheld or paid only where it is supported by the payer’s certificate, tax document, or other accepted evidence.
- Review deductions and family-related fields, where applicable, and keep the supporting documents.
- Check whether the declaration produces tax payable, no balance, or a credit before submitting it.
- Save the submitted form, submission confirmation, and payment record.
Prefilled does not mean confirmed. The individual remains responsible for correcting incomplete or inaccurate figures before submission.
Records to Check Before Submission
The exact documents depend on the person’s income sources. The following records help establish the figures entered and explain differences between gross income, cash received, and tax already paid:
- Annual and monthly wage certificates from e-Albania.
- Employer statements for salary, bonuses, benefits, and employment tax.
- Bank certificates for interest and tax withheld.
- Dividend or profit-distribution statements.
- Rental contracts, payment records, and any withholding certificate issued by the tenant.
- Platform transaction reports showing gross receipts, fees, refunds, and payouts.
- Purchase and sale documents for taxable asset or share transactions.
- Foreign salary, pension, bank, investment, and tax-payment certificates for Albanian tax residents.
- Invoices, contracts, and payment evidence for eligible education expenses.
- Family certificate and bank-account details when a refund request is made.
Not every document is necessarily uploaded with the first submission. It should still be retained because the tax authority may request evidence for an amount, deduction, foreign tax credit, or refund.
Withholding Tax and Foreign Tax Credits
Tax Already Withheld in Albania
Employers withhold employment tax from salary, while other payers may withhold tax from interest, dividends, rent, royalties, or other payments when the law requires it. The annual declaration brings the relevant income and taxes together. Amounts already withheld can reduce the final balance, but they must be entered in the correct field and supported by the payer’s reporting or certificate.
Tax Paid in Another Country
An Albanian tax resident who reports foreign-source income may be able to claim credit for foreign income tax paid on that income. The credit requires authentic evidence and is limited by Albanian rules and any applicable double-tax treaty. Where income comes from more than one foreign country, the foreign tax credit is generally examined separately for each country and income category.
A foreign bank deduction, social contribution, service charge, or payroll item is not automatically a creditable foreign income tax. The legal nature of the payment and the supporting certificate must be checked.
Filing to Claim Family and Education Deductions
A person who is not otherwise required to file may still need to submit DIVA/DVAP to use certain deductions introduced for the 2025 income year. The Tax Administration states that eligible parents or legal guardians with annual taxable income up to ALL 1,200,000 may claim:
- A deduction from the tax base of ALL 48,000 for each dependent child under 18.
- Eligible education expenses for dependent children up to ALL 100,000, supported by tax invoices, contracts, and payment records.
A cash refund is not created merely by entering a deduction. The submitted declaration must result in a credit balance, and the refund request must include the required family, bank, and expense documents. The Tax Administration directs applicants to create a refund request through the My Cases area of the e-Filing account.
Common Filing Situations
| Situation | Likely Filing Position | Point to Verify |
|---|---|---|
| One employer, annual gross salary below ALL 1,200,000, and no other income | Usually no mandatory DIVA filing | Confirm that no other filing trigger or voluntary deduction claim applies. |
| Annual gross income exactly ALL 1,200,000 | The current official Tax Test treats this amount as a filing point | Use the current Tax Test because some explanatory wording says “over” the amount. |
| More than one employer appears in at least one month | Filing is required regardless of salary amount | Check the monthly wage certificate, not only the annual total. |
| Resident receives foreign salary or foreign investment income | Foreign income may be included in worldwide income and can create a filing duty | Check residence status, treaty rules, and foreign tax documents. |
| Non-resident receives rent from property in Albania | Albanian-source rent is relevant to the Albanian filing test | Check whether tax was withheld and whether a threshold is met. |
| More than ALL 50,000 of rent or platform income with no Albanian withholding | Filing is generally required | Use gross records rather than only net bank payouts. |
| Interest or dividends were taxed at source and annual total remains below the gross threshold | The separate untaxed-income trigger may not apply to that taxed amount | The income may still count toward the total gross-income test. |
| Registered sole trader or self-employed activity | Annual business-income reporting duties apply | Review the return and tax responsibilities assigned to the registered account. |
Corrections, Refunds, and a Missed Deadline
Correcting Prefilled or Submitted Data
Prefilled employment fields are editable so that the taxpayer can correct them when official records and supporting documents show another amount. A correction should preserve a clear trail: the original certificate, the reason for the change, and the document supporting the replacement figure.
If an error is discovered after submission, the taxpayer should use the correction option available for that declaration period or contact the Tax Administration through the e-Filing support channels. A correction that increases tax payable should be followed by payment of the updated balance.
When the Return Shows a Credit
A credit can arise when tax paid or withheld exceeds the final tax calculation. Family and education deductions can also affect the calculation when the eligibility conditions are met. A credit on the form is not the same as an approved refund; the individual must follow the refund procedure and provide the requested documents.
When a Filing Duty Is Found After 31 March
A missed filing duty should be addressed promptly rather than carried into the next year’s declaration. The appropriate action depends on whether the form is still available in e-Filing, whether tax remains payable, and whether the Tax Administration has issued a notice. Submitting the outstanding declaration, paying any balance, and keeping the confirmation records are normally the first matters to resolve.
Frequently Asked Questions
Does Every Employee in Albania File DIVA?
No. An employee with one employer, annual gross income below the filing threshold, and no other filing trigger is generally not required to file. Filing can still be useful when an eligible deduction or refund claim depends on submitting the declaration.
Is Filing Required When Two Employers Already Withheld Tax?
Yes, when more than one employer is recorded during at least one month. Each employer calculates withholding from the salary it pays, while the annual declaration combines employment income and determines the final annual position.
Must a Foreign Citizen Living in Albania Report Income From Abroad?
Citizenship alone does not decide the answer. An Albanian tax resident is generally taxed on worldwide income, while a non-resident is taxed on Albanian-source income. A permanent home, presence of 183 days or more, and an applicable tax treaty can affect residence.
Does Tax Withheld at Source Mean the Income Is Left Out of DIVA?
Not necessarily. Withholding can settle or prepay tax on an income item, but the gross income may still be included in the annual total and in the declaration. The withheld amount is then credited in the tax calculation where permitted.
Is Filing Still Required When No Additional Tax Is Due?
Yes. A person can meet a filing trigger and still have no balance because tax was already withheld or paid. Filing duty and payment amount are separate questions.
Can Another Person Submit the Declaration?
The Tax Administration states that an individual may appoint a legal representative by power of attorney to complete or submit the annual declaration. The taxpayer should still review the final figures and retain the filed copy and supporting records.
Tax Information Notice: This material reflects the rules and official instructions available when published. Tax thresholds, forms, deadlines, treaty treatment, and administrative procedures may change. Confirm the requirements for the relevant tax year through the Albanian Tax Administration, the e-Filing account, or a qualified tax professional before submitting a declaration or making a payment.
Sources
- Albanian Tax Administration — DIVA 2025 Questions and Answers: Official filing triggers, deadline, dependent-child deduction, education expenses, and refund procedure.
- Albanian Tax Administration — Annual Individual Income Declaration and Tax Test: Official resident and non-resident filing questionnaire for the 2025 tax year.
- Albanian Tax Administration — Declaration Form: Filing deadline, form fields, representation, tax paid, and foreign tax credit information.
- Official Publication Centre — Law No. 29/2023 on Income Tax: Statutory rules for personal income tax, residence, taxable income, and annual declarations.
- Albanian Tax Administration — Double Taxation: Official explanation of foreign-source income and foreign tax credits for residents.
- PwC Worldwide Tax Summaries — Albania Individual Tax Administration: Independent summary of the tax year, filing triggers, annual deadline, business-income return, and payment date.
- PwC Worldwide Tax Summaries — Albania Individual Residence: Independent summary of permanent-home, day-count, and treaty residence rules.