Update, October 31, 2026
The payroll tax brackets on this page are as follows. In effect today. The draft law on the 2027 fiscal package proposes expanding the bracket by 131 TP3T to 300,000 lekë per month, from 200,000 lek today, and adds a new bracket with 30% over 700,000 lek. It has not yet been voted on by the Assembly. What has been decided and what is awaiting a vote.
Short answer
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.
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.
Three thresholds that give rise to an obligation, the March 31 deadline, who remains outside, the steps in e-Filing, and the consequences of non-submission.
Read →Personal income tax deduction, 48,000 lek per child, education up to 100,000 lek, documentation, and a complete example with refund.
Read →Rent 15% and the reference price, interest, dividend 8%, capital gain from the sale of the asset, and reconciliation of withholding tax.
Read →AlProfit Consult checks whether you have a liability, collects the supporting documentation, calculates the deductions, and pursues the refund until it's received.
