Key Points
The October 31, 2026 deadlines are three dates that fall on the same day, two obligations that close, and a threshold that changes.
The application for compensation of contributions from the minimum wage increase closes on October 31. It's a one-time deadline, no extensions.
The 8% tax on the dividend declared in July 2026 is due by October 31, even if the dividend has not yet been paid.
As of October 31, documentation of the source of a currency amount is required for amounts over €10,000, not over 1,000,000 lek.
The compensation amount is 16.71% of the difference between the 50,000-lek threshold and the gross salary for September 2025, for each employee and for each month of the period from January to September 2026.
This page gathers the last three deadlines of October in one place. It keeps the deadlines for the other months. The tax calendar of the year.
The October 31, 2026 deadlines affect three different groups of businesses and have no legal connection to one another. The first is a scheme in which the business receives money, not pays. The second is a tax that is paid even without any cash movement. The third isn't a deadline at all; it's a new threshold that takes effect that day.
The common mistake is to read the date October 31 as a single obligation—usually the last one the business heard about—and to let the other two go unnoticed. This page breaks all three down, tells who they apply to, and what needs to be done for each.
Read also: Maturities on December 31, 2026. Four obligations that mature on the same day.
The three October 31 deadlines, in a table.
| What happens on October 31st? | This touches | What does the one who does not act lose? |
|---|---|---|
| Application closed for compensating contributions from the minimum wage increase | Employers who in September 2025 had employees with a gross salary of 40,000 to 49,999 lek. | An amount that is never returned, because the deadline is not extended. |
| Tax is 8% on the dividend set during July 2026 | The companies that decided to distribute profits in July. | Late payment interest of 0.061% per day on the obligation. |
| New threshold takes effect documentation of the source of the currency amounts | Anyone who exchanges or transfers currency above the threshold | No fine, but the action cannot be carried out without the required document. |
First deadline. Contribution compensation closes and will not be extended.
This is the only one of the three where the business receives money. The state compensates the employer's contribution that resulted from raising the minimum wage to 50,000 lekë for employees who were below that threshold before the increase.
The amount is 16.71 TP3T of the difference between the 50,000 lek threshold and the gross salary declared in September 2025, for each employee and each month. The covered period is January through September 2026, so it has closed and your amount no longer changes. The application is made on e-Albania and The complete guide to the scheme It keeps track of the path step by step, along with the text of the decision.
Who is left out of the scheme?
Excluded are entities with a total of only one employee, state-owned entities and public bodies, as well as the self-employed in all three forms of status. The fourth condition is that you must not have any principal obligations to the tax authorities for social and health contributions at the time of application. The word "principal" is important because it is narrower than it is usually understood. Full terms Source page retains it.
Three details that were often missed
First, the basis for calculation is the maximum number of employees in that tier during September 2025, according to the most recent update made within the year 2025. So it is neither the number on the day you apply nor the number from the first payroll deposit.
Secondly, when the total number of employees falls below the September 2025 band, compensation is paid based on the average amount per employee multiplied by the current number. This is measured for the month for which compensation is required, so a single month with reduced staff does not affect the other months.
Third, the application is made for the period for which you are seeking compensation. Therefore, an application filed in October also covers the preceding months of that period, and a business that applies now has not lost January.
Calculated example, with rounded figures
A business had six employees in September 2025, each with a gross salary of 45,000 lek. The difference up to the 50,000 lek threshold is 5,000 lek for each.
The monthly compensation for one employee is 16.71% of 5,000 lek, which is 835 lek. For six employees, that amounts to 5,010 lek per month. Over the nine months from January to September 2026, the total reaches 45,090 lek.
Requests submitted within one month are reviewed by the AKPA regional directorate and paid within the first ten days of the following month to the entity's bank account. Thus, a request from October is paid in the first ten days of November.
Second term. The July dividend is paid even if it hasn't been paid.
This deadline applies only to companies whose statutory body resolved during July 2026 to distribute profits. Dividend tax is 81% on the distributed amount, pursuant to Article 59 of Law No. 29/2023.
The point that is most often confused is the moment of payment. When the dividend has been declared but not yet paid, the tax is remitted at the end of the third month following the month in which the decision was made, pursuant to Article 56, paragraph 2, of the same law. The July decision covers August, September, and October, so the deadline is October 31. The full profit distribution rule and the Withholding tax deadlines They keep the resource pages.
Why doesn't a lack of funds extend the deadline?
The obligation arises from the decision, not from payment. Therefore, a company that made its decision in July and deferred payment until the following year is still required to make the payment by October 31. Delay incurs a late fee of 0.061% per day on the amount due, up to 365 days.
Calculated example
The Assembly resolves on July 20, 2026, the distribution of a dividend of 1,000,000 lek. The 8% tax is 80,000 lek and is payable by October 31, 2026, regardless of whether the partners have received the amount.
If the payment is made on November 30, that is, 30 days late, the late fee is 0.061 TP3T of 80,000 lek for 30 days, which amounts to 1,440 lek. The amount is small, but it is also accompanied by a penalty for failure to file on time when the return has not been submitted.
Read also: Partner loan and withdrawals from the account, when taxed as dividends.
Third deadline. The currency threshold changes; nothing is finalized.
This notice is not an expiring obligation. It is a new rule that takes effect on October 31, 2026, and therefore appears on the same page as the other two.
The threshold for documenting the source of a foreign currency amount increases from 1,000,000 lekë to 10,000 euros. In practice, this means the threshold is raised, so fewer transactions require the document, but it is enforced more strictly. The source is the Decision of the Supervisory Council of the Bank of Albania No. 43, dated September 2, 2026. Our bank account page It keeps the update box at this threshold.
What you need to have ready before October 31
If your business regularly exchanges or transfers currency, the document proving the origin of the funds is prepared before the transaction, not at the counter. It's usually the contract, invoice, or decision that generated the amount. Without it, the transaction isn't halted with a fine; it simply isn't carried out that day.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
What comes after October 31st?
| Date | What's happening? |
|---|---|
| The first ten days of November | Compensation claims filed during October are being paid. |
| November 20 | Payroll and October contributions, plus withholding tax. |
| December 31 | Fourth prepayment installment, property revaluation at 5%, the second POS deadline, and fiscal amnesty payments. |
Read also: Minimum wage in Albania in 2026 is 50,000 lek, and the maximum wage for contributions.
Frequently Asked Questions
Are the deadlines of October 31, 2026 extended if the date falls on a weekend?
For contribution compensation, the text specifies the deadline as a single date with no extension, so we do not rely on postponement. Our recommendation is the same every year: apply at least one week before the deadline, because portal glitches and the status of outstanding obligations usually become apparent on the day of application.
I missed the deadline for compensation. Is there any other way?
No. The program has a single application deadline and does not allow resubmissions after it. That's why this line item appears first on the list, even though its amount is usually smaller than the others.
My company set the dividend in August. What is my deadline?
The end of the third month after the month of the decision, i.e., November 30. The rule counts the months from the decision, not from payment, so each decision month has its own deadline.
Do I need to apply for compensation if I only have one employee?
No. Entities with a total of only one employee are explicitly excluded from the scheme, along with state-owned entities, public bodies, and the self-employed.
Does the new currency threshold also affect payments in lek?
No. It covers the documentation of the source of currency amounts. The cash payment limits are a separate rule: 100,000 lek between two businesses and 500,000 lek between a business and an individual.
Where can I find the deadlines for the other months?
To The tax calendar of the year, that tracks monthly and annual deadlines, and on the December 31 deadlines page for year-end closing.
Legal basis
Law No. 29/2023 on Income Tax, Article 56, paragraph 2, on the deadline for paying the tax on declared and unpaid dividends, and Article 59 on the rate of 8%. Law No. 9920/2008 on Tax Procedures, Article 114, on the late payment interest of 0.06% per day for up to 365 days, and Article 59 on the limits for cash payments. The Council of Ministers' Decision on compensating employers' contributions arising from the increase in the minimum wage, the text of which is attached. Our scheme guide. Decision No. 43 of the Supervisory Council of the Bank of Albania, dated September 2, 2026, on the threshold for documenting the source of foreign currency.