DIVA/ Education compensation is expected to bring 75 thousand new declarants

2026-02-12 07:22:38, Aktualitet CNA

After the opening of the e-Filing system on January 22, for completing the Individual Annual Income Declaration or DIVA 2025 (the declaration is completed and submitted by March 31, 2026), according to data from the tax administration for Monitor, the total number of declarations from all categories has reached 10 thousand individuals so far.

Taxes anticipate that the number of declarants for the 2025 Individual Annual Income Tax Return will be up to 200 thousand declarations, taking into account the entry into force of the first-time implementation of the compensation for children's education.

Due to applications for deduction of expenses for children's education worth 48 thousand lek and 100 thousand lek, DIVA is also being completed by individuals who are not required to submit it, namely those with gross annual income below 1.2 million lek.

Compared to the 2025 number of DIVA 2024 declarations, the tax administration predicts that the number of declarants will increase by about 75 thousand or 60% more than in 2025.

Last year, according to previously published data from Taxes, DIVA 2024 was completed by 124,416 individuals with an increase in number of 58.5 thousand declarants.

DIVA for 2024 (but which was completed and delivered in 2025), underwent several changes.

Firstly, the obligation to complete and submit the declaration was imposed on all individuals who earned over 1.2 million lek in gross income for 2024, down from over 2 million lek until 2023.

Secondly, the obligation to submit the 2024 Annual Personal Income Declaration also included, for the first time, those individuals who have earned more than 50,000 lek from any other income category, but who are not subject to final withholding tax.

Such income may be: Income from rental, when the lessee is an individual not registered as a commercial taxpayer, self-employed or entity; Income generated outside the territory of Albania, regardless of whether it has been taxed or not; any other income, for which the payer has not withheld tax at source, although he may have had the legal obligation to withhold tax at source, according to the provisions of the law.

In 2025, the method of completing and submitting DIVA for dual-employed individuals did not change. This category continued to have the obligation to submit DIVA regardless of the level of income earned. The deadline for submitting DIVA also changed from April 30 to March 31./ Monitor.al