The individual annual income declaration, DIVA, is filed by the individual themselves by March 31 of the following year. The obligation arises when annual income exceeds 1,200,000 lek, when you have had more than one employer, or in other cases specified in Article 67 of Law No. 29/2023.
A deduction of 48,000 lek per year is allowed for each child under the age of 18.
Expenditures for children's education are deductible up to 100,000 lek per year when annual taxable income is less than 1,200,000 lek.
Rental income and other investment income are taxed at 15%, while dividends are taxed at 8%.
Verified on from Andi Haxhillari, Certified Accountant. Compared with Articles 22, 24, 61 and 67 of Law No. 29/2023.
The individual annual income statement is filed by the individual, not by the business, by March 31 of the following year. The obligation arises when annual income exceeds 1,200,000 lek, when there have been two or more employers during the year, and when income other than salary exceeds 50,000 lek.
For many individuals, this declaration does not result in additional tax but rather a refund, because deductions are recognized once a year while tax is withheld on a pay-as-you-go basis throughout the year. Here you'll find who files and when, how child and education deductions are calculated, and how rent, interest, dividends, and capital gains are reported.
✓ Deadline: March 31 of the following year✓ Threshold: 1,200,000 lek annual income✓ 48,000 lek discount per child✓ Refund within 60 days✓ Correction within 6 months, twice
Are you sure that your individual return shows a refund and not an obligation?
AlProfit Consult checks whether you have a liability, collects the supporting documentation, calculates the deductions, and pursues the refund until it's received.
