The General Directorate of Taxes reminds resident individuals in the Republic of Albania who earned income from all sources exceeding ALL 2,000,000 (two million) during 2019, that they must electronically submit the Annual Individual Income Declaration (DIVA) through the e-filing system by July 31, 2020.
Non-resident individuals who earn taxable income from sources in the Republic of Albania exceeding 2,000,000 (two million) ALL are also obligated to submit the Annual Individual Income Declaration (DIVA).
Taxable income, which individuals are required to declare, is:
- Gross income from wages or bonuses from employment relationships
- Gross dividend income
- Gross rental income
- Capital gain from the sale of real estate owned by the declarant
- Gross income from bank interest
- Capital gain generated from investments in securities or from real estate.
- Gross amount won from the lottery or other games of chance.
- Gross revenues from intellectual property, licenses, exclusive rights, and other intangible assets that consist solely of rights and have no physical form.
- Capital gain from the donation.
- Gross income earned outside the territory of the Republic of Albania.
- Other gross income not mentioned above.
For the first time, the declaration will be automatically pre-filled with annual gross income data from salaries or employment compensation for individuals, as well as the calculation of Income Tax from Employment. Additionally, the pre-filled field will also include the amount paid during the year for Income Tax from Employment. The aforementioned sections of the DIVA declaration, despite being pre-filled, will remain free and editable fields, allowing the declarant to verify and change them.
For more information, you can call the toll-free green number 0800 00 02 at the Call Center, as well as use the Live Chat service on the official DPT website.
Source: General Directorate of Taxes.
We are here to help you and always make time to answer any questions you have. Feel free to call or write at any time about any matters we can assist you with. Contact us