144 thousand individuals will declare their income, today is the deadline

2025-04-01 09:41:00, Aktualitet CNA

April 1 is the deadline for completing the Annual Income Tax Declaration (the deadline for submitting DIVA is March 31, but due to the Eid al-Fitr holiday, it will be April 1).

The General Directorate of Taxes predicts that the number of DIVA 2024 declarants will be over 144 thousand individuals, considering that with the entry into force of the new law, with the reduction of the limit from 2 million to 1.2 million, the number of declarants is expected to be much higher than in previous years.

The number of new declarants is estimated to increase to over 70 thousand individuals.

The General Directorate of Taxes has notified taxpayers that the obligation to complete DIVA 2024 will be for 3 categories.

The DIVA will be submitted completed by April 1 for all individuals with gross annual income over 1.2 million lekë.

In addition to changing the deadline for completing and submitting the declaration, with the entry into force of the law "On Income Tax", the threshold for the obligation to declare for employees in Albania is also lowered.

Until now, this obligation was only imposed on individuals with gross annual income over 2 million lek per year.

The other innovation for the submission of the 2024 DIVA will be that even individuals who have earned untaxed income of more than 50 thousand lek per year from any other income category, but who are not subject to final withholding tax, have the obligation to declare, regardless of the annual total gross income earned.

For individuals who are in an employment relationship with more than one employer, the method of completing and submitting DIVA 2024 will not change.

So both employees will continue to be required to complete the declaration regardless of whether they reach the limit of 1.2 million lek per year, or have earned income below this level.

The subject of this declaration is any individual who, during the year 2024, meets at least 1 of the following criteria:

1. Has earned gross income, from all sources, with a total equal to or greater than 1,200,000 lek.

2. Has been in more than 1 employment relationship, therefore resulting in more than 1 payroll, in at least 1 month.

3. Despite not meeting any of the above conditions, if during 2024 he/she has earned income of more than 50,000 lek, for which no tax was withheld (e.g. a rental to unregistered individuals, as a daily rent or from Booking, AirBnB platforms, etc.)

"Quick and simple information about this obligation is provided at https://www.tatime.gov.al/c/3/10/652/deklarata-individuele-vjetore-e-te-ardhurave," the tax notice sent to taxpayers states.

Earlier, the tax administration announced that when submitting DIVA 2024, it will also be mandatory to declare individuals' income from social media platforms.

Preliminary verifications by the tax administration resulted in around 33 million euros in income generated by individuals through the social networking platforms META, Youtube and Google that must be declared to DIVA 2024.

Taxes: 33 million euros from Facebook, YouTube, Google, declaration in DIVA by April 1

On the penultimate day of the declaration, due to the high influx of declarants, the tax website was inaccessible for about two hours. Taxpayers encountered problems with the final declaration even after the website was fixed.

"Crowding" for personal income declarations, tax server crashes

The current declaration is pre-filled by the e-Filing system with the income declared from salary, on payroll, wherever the individual is registered as employed, including the calculated tax and the tax paid.

For late declaration, the penalty for individuals is 3 thousand lek./ Monitor Magazine