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Personal Income Tax
22
May

Finance draft revealed: How the self-employed will be taxed, 28% tax for salaries over 16,000 euros per month.

The Ministry of Finance is preparing a new income tax law, a significant part of which is related to the tax on...
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14
March

For a change in Law no. 8438, dated 28.12.1998 (Personal Income Tax)

Note on the legal basis, September 2026. This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force.
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06
November

Draft law: “On an amendment to law no. 8438, dated 28.12.1998 “On income tax”, as amended”

Note on the legal basis, September 2026. This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force.
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01
November

[New Fiscal Package] Income tax on employment and some changes to the Excise and VAT laws.

Update, October 2026. This article describes the November 2021 fiscal package, under Law No. 8438/1998, which is no longer in effect. Thresholds and rates….
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14
May

Notice to taxpayers who have created the DIVA declaration for past tax periods.

The General Directorate of Taxation requests to clarify to all DIVA declaring individuals that by June 30, 2021, they must only complete the tax period...
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14
May

Notice regarding the extension of the deadline for filing and payment of the Annual Individual Income Declaration (DIVA) 2020.

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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
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13
April

Individual income tax return

Update, September 2026. The figures below are no longer valid. Today, the obligation to file the Annual Individual Income Statement arises on gross income exceeding 1,200,000 lek.
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