- The annual income statement is filed by March 31 of the following year for the income of the closed year.
- The obligation arises in three cases: income exceeding 1,200,000 lek, having two or more employers, or income outside the salary exceeding 50,000 lek.
- Failure to submit by the deadline is punishable by a fine of 3,000 lek.
- The submitted declaration is corrected within six months and no more than twice.
- Discounts for children and education are not granted automatically; they must be requested via a declaration.
The annual personal income statement, known as DIVA, is the form by which an individual reports to the tax administration all income for a year from every source. It is filed electronically by March 31 of the following year.
Many people think that filing a tax return is only for those with high incomes. In fact, the obligation arises even from a small second salary or modest rental income, and it's precisely these cases that are most often overlooked.
Read also: Reimbursement for children and educational expenses: rules and beneficiaries
Who must file the annual income statement?
The obligation arises from Law No. 29/2023 on Income Tax and it arises in three cases. One of them is enough; you don't need all three together.
- Annual gross income from all sources combined exceeds 1,200,000 lek.
- The individual had two or more employers during the year, regardless of the amount received.
- He has non-wage income of over 50,000 lek that was not subject to withholding tax.
The second case is the one that catches more people off guard. A single month with two employers within the same year creates the obligation, because neither of them calculated the tax by taking the other income into account.
The obligation also applies to non-residents with taxable income in Albania. The full rules and exemptions are provided by the tax authority. Our individual tax page, which is updated with every legal change.
Deadlines and amounts you need to remember
The declaration is submitted by March 31 of the following year; that is, the declaration for a closed year is filed in the spring of the year after it closes. The system usually opens in January.
Failure to file within the deadline is punishable by a fine of 3,000 lekë. The fine is small compared to the obligation that may be hidden by non-declaration, so the real risk is not the fine but the undeclared tax, which is assessed with interest and late fees, as explained on our website. fines and late fees.
The filed declaration may be amended within six months and no more than twice. This is an important change, because previously the amendment had a fixed date during the summer, whereas now the deadline is calculated in months.
When your return shows an excess in your favor, the refund is issued within 60 days. Of nonwage income, rent is taxed at 15% and dividends at 8%.
[H2] Calculated example
Consider an individual with two jobs in the same year, a rented apartment, and a small payment from abroad. Neither of the employers has seen the other income, so the calculation is closed only with the declaration.
| Voice | Amount in Lek |
|---|---|
| Salary from the first employer, 12 months out of 90,000 | 1,080,000 |
| Salary from the second employer, 12 months out of 60,000 | 720,000 |
| Rental income | 120,000 |
| Income from abroad | 30,000 |
| Total revenue | 1,950,000 |
| Tax already withheld during the year | 135,850 |
| Total tax calculated on annual income | 209,700 |
| The remaining obligation to be paid | 73,850 |
The lesson of the example is clear. Two employers almost always create an additional liability at the end of the year, because each calculates the tax as if it were the only one. How much is withheld from the paycheck each month is explained on our page. income tax.
What to do now
If you filed your return in March, you still have a correction window, because the deadline is six months from filing and up to two corrections are allowed. Be sure to check especially two things that are most often forgotten: rental income and the deductions for children and educational expenses, since neither is granted automatically.
If you haven't filed at all when you were required to, file now. The 3,000-lek fine doesn't increase with delay, but undeclared tax accrues late interest every day.
For the current year, the work is done now, not in March. Keep the invoices for educational expenses separate, verify that Declaration of personal status It has been submitted to the employer, and if you've started a second job or rented out an apartment, know that next year's tax return is yours to file.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notifications[H2] Frequently Asked Questions
[H3] When is the annual income statement submitted?
By March 31 of the following year, for the income of the closed year. The electronic system usually opens as early as January.
[H3] I've had two employers for a few months. Am I entitled to a statement?
Yes. Two or more employers within the same year create the obligation, regardless of how much you earned or how many months you worked.
How much is the fine if I don't turn it in?
The fine is 3,000 lek. The real cost comes from the undeclared tax, which accrues interest until payment.
Can I correct the statement after I've submitted it?
Yes, within six months and no more than twice. You can see the exact date your deadline closes in your e-Filing account.
When will I get my money back if the tax return results in a refund?
Refunds are processed within 60 days. The condition is that the bank account information provided is complete and accurate.
Are rental income reported on the annual return?
Yes, at the 15% rate. Rent is one of the most frequently overlooked line items and one that is easily uncovered by the administration.
You can find the official questions and the tax administration's answers for this statement at Tax page.
