TiranaTiranaDurres Monday – Friday 08:30 – 17:00 +355693232349 Monday – Saturday 8 AM – 5 PM +355693232349
[email protected]

Individual

Home Page | Tax legislation | Individual

Jeni Individual?

Familiarize yourself in detail with the categories, taxable income, declaration and payment, and other information about your status. 

What are the categories of individuals?

Categories

As individuals, we must also calculate and pay taxes when we earn income. Correcting categories will help you understand your situation. You will become familiar with the main methods of calculating and paying taxes. 

What taxes does an individual pay?

Taxable Income
for the individual

The accurate assessment of taxes payable by an individual is not only a legal obligation but also involves planning and decision-making that we must undertake. For this to be possible, it is necessary to have accurate information about the taxes we are required to pay and other obligations.

How is the tax declaration filled out?

Declaration and payment

Now, individuals who earn annual income exceeding 2 million Lek and/or are employed in more than one job concurrently must also complete the individual declaration. This process can be done by you, by understanding some simple concepts of tax calculation, declaration, and tax obligation management.

When is the deadline for declaration and payment of taxes for individuals?

Calendar
for the individual

The annual individual income tax declaration (or DIVA, as it is otherwise known) must be completed electronically by April 30th of the following month. You will be informed of other deadlines for withholding tax payments, contributions from self-employed individuals, and other individual declaration situations.

How is double taxation between countries treated for individuals?

Double taxation

This document is valid for presentation in the other country where the individual earned the income, with the purpose of avoiding withholding tax or applying a reduced tax rate in the country of origin. The Certificate of Residence for Individuals proves that the individual is a resident of Albania and pays taxes in Albania on their worldwide income.

GDPR