Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect. It has been replaced by Law No. 29/2023. The content below is preserved for reference, but before you act, verify the current rule.
The General Directorate of Taxes notifies all resident and non-resident individuals in the Republic of Albania who are filers of the 2020 Individual Annual Income Declaration (DIVA), that the deadline for filing the personal income tax return and payment has been extended to June 30, 2021.
Normative Act No. 20, dated May 5, 2021, published in the Official Gazette No. 68, dated May 7, 2021, stipulates that:
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The submission of the 2020 Individual Annual Income Declaration (DIVA) to the Tax Administration and the payment of the liability (if any) must be made no later than the date June 30, 2021.
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Administrative penalties may be applied or waived, provided that the filing of the declaration and payment of the resulting liability are completed by June 30, 2021.
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