DIVA 2027 in Albania: who has to file the annual income declaration, and by when?

DIVA 2027 is the annual personal income declaration (DIVA) for 2026 income, with a deadline of 31 March 2027 in e-Filing, the online filing portal of the General Directorate of Taxes (DPT). Under Article 67 of law no. 29/2023, it must be filed by anyone who has more than 1,200,000 lek of gross income, has worked for more than one employer or has more than 50,000 lek of income without tax withheld at source.

The DPT names the declaration after the income year: the one filed in March 2026 it called DIVA 2025, so DIVA 2027 here is the one the DPT will call DIVA 2026. The law calls it the Deklarata Vjetore e të Ardhurave Personale (DVAP, the annual personal income declaration). The rules below are those in force for 2026 income. The 2027 fiscal package, deposited in Parliament on 28 October 2026, changes the salary tax brackets with effect from 1 January 2027, so on our reading it does not affect the 2026 income declared in this DIVA.

Who files DIVA 2027 in Albania

Article 67 has three conditions and one of them is enough. The DPT has clarified them with concrete cases in its questions and answers on DIVA 2025:

For children under 18, the declaration is filed by the legal guardian (Article 61). For the annual returns of businesses, see the corporate income tax return. If you are not sure, the “Detyrimi për DIVA” (DIVA obligation) questionnaire on the DPT website gives you the answer after a few questions, without signing in.

Deadline: 31 March 2027 for filing and payment

Under Article 61 of law no. 29/2023, the annual declaration is filed no later than 31 March of the following year. For DIVA 2025, the DPT announced that 31 March 2026 was also the deadline for paying the tax, and that from that year the deadline was unified: the TAPB and the corporate income tax return (TAK) are also filed on 31 March.

The DPT advises filing before the last few days, when the system is under heavy load. You can find all the deadlines of the year in the 2027 tax calendar.

How to fill in the DIVA in e-Filing: the steps

1. Check your income for the year. On e-Albania, the “Vërtetim page” (salary certificate) service with an annual period gives your gross salary from all employers; with a monthly period it shows whether you had two jobs in the same month.
2. Collect the documents: the family certificate from e-Albania for the children, the contracts and fiscalized invoices from the school, rental contracts, the documents for tax paid abroad and the bank’s confirmation of your account, if you expect a refund.
3. Sign in to e-Filing. The username is the personal number on your identity card. The first time, you register online; foreign nationals without an Albanian identification number register at the regional tax directorate.
4. Check the pre-filled data. Since DIVA 2025, the declaration comes pre-filled with the salaries from the payroll lists (the monthly payroll declarations) and the tax withheld at source that the payers have declared. If a payment is missing, ask the payer to correct their declaration. You fill in bank interest, rent from individuals and income from abroad yourself.
5. Fill in the deductions: 48,000 lek for each child under 18 and, when income from employment and business is below 1,200,000 lek, up to 100,000 lek for their education (Article 22). Only the parent with the higher income claims them.
6. Press “Dorëzo” (Submit), not only “Ruaj” (Save). According to the DPT, values you change by hand are saved only when the declaration is validated and submitted.
7. Pay or request the refund. You pay the tax at the bank, with a payment order to the treasury accounts, by 31 March. For overpaid tax, add your account under “Profili im” (My profile), “Detajet e bankës” (Bank details), then create a “Pyetje e përgjithshme” (General question) case under “Çështjet e mia” (My cases), with the documents attached. The surplus can also be carried forward to the next year.

After filing, you get the copy with the electronic stamp on e-Albania, in the “Konfirmim dhe njehsim i deklaratës vjetore të të ardhurave” (confirmation and calculation of the annual income declaration) service.

Worked example: two jobs at the minimum wage

Suppose an employee without children works for two employers throughout 2026, at the minimum wage of 50,000 lek gross at each. They signed the personal status declaration at employer A.

1. At employer A, for salaries up to 50,000 lek the monthly deduction is the whole salary, so the personal income tax (TAP) is 0.
2. At employer B there is no deduction: 13% of 50,000 lek is 6,500 lek a month, so 78,000 lek a year.
3. In the DIVA, the annual salary is 1,200,000 lek. For annual income above 720,000 lek, the Article 22 deduction is 360,000 lek, so taxable income is 840,000 lek and the tax at 13% is 109,200 lek.
4. The difference of 109,200 - 78,000 = 31,200 lek is paid by 31 March 2027.

The difference arises because employer A deducted 50,000 lek a month, while for annual income above 720,000 lek the law allows 360,000 lek a year, that is 30,000 a month. In the examples in Instruction no. 26/2023, two jobs sometimes end with tax to pay and sometimes with zero or a refund.

With one job, the DIVA often comes out at zero. A salary of 110,000 lek gross a month gives 1,320,000 lek a year: the TAP withheld is 124,800 lek and the DIVA gives the same amount, (1,320,000 - 360,000) x 13%. With two children, the parent also deducts 96,000 lek and gets a refund of 12,480 lek. The DIVA recalculates only the tax; contributions stay as they are on the payroll list, as in social and health contributions 2026. Check your monthly TAP with the salary calculator.

Common mistakes and the fines for filing late

The mistakes the DPT has clarified most often in its questions and answers on DIVA 2024 and 2025:

• The declaration stays at “Ruaj” (Save). Even when the liability comes to 5 lek, the declaration must be submitted; amounts up to 1,000 lek, payable or refundable, are treated as zero.
• A declaration for another year is created by mistake. The system generates a fine even when you had no obligation for that year. You have to submit the declaration, and request the cancellation of the fine from the Tax Appeals Directorate.
• Rent from an individual is not declared. Above 50,000 lek a year, it is taxed at 15% and the tax is paid with the DIVA.
• Both parents claim the deduction for the children. Only the parent with the higher income claims it.
• Education expenses without documents. Without a contract with the school and tax invoices, they are not recognized.
• Withholding tax is missing from the declaration. This happens when the payer did not declare you with your personal number; the payer makes the correction.

Keep the documents for 5 years from the date of the declaration. For late filing, law no. 9920/2008 “Për procedurat tatimore” (On tax procedures) provides:

Fines for a tax liability cannot exceed 100% of it (Article 111). Anyone who does not file at all is notified by the DPT; if they still do not file, the regional directorate has the right to assess the tax itself (Article 39).

Recommended solution: an accurate payroll list at source

The DIVA is filed by the individual, with their own e-Filing account, and devBooks does not fill it in for employees. But the declaration is pre-filled from the payroll lists and the withholding tax that businesses declare, and the DPT has warned that payers’ errors create mismatches in the DIVA. The devBooks human resources and payroll module calculates the payroll list with bonuses, deductions and public holidays, exports it to Excel and, with the posting schemes, posts it to accounting automatically.

Sources

• DPT: Declaration, who has to file and the deadline
• DPT: DIVA, the individual declaration (the “Detyrimi për DIVA” questionnaire)
• DPT: Questions and answers on DIVA 2025
• DPT: Questions and answers on the DIVA 2025 declaration (pension, rent, refund)
• DPT: “Tax Test”, the filing and payment deadline for DIVA 2025
• DPT: Reminder about the unified 31 March deadline
• DPT: What is new in the annual declarations and the pre-filling of the DIVA
• DPT: Registration of individuals
• DPT: Correcting the declaration
• Law no. 29/2023 “Për tatimin mbi të ardhurat” (On income tax), updated (DPT)
• Instruction no. 26/2023 “Për tatimin mbi të ardhurat” (On income tax), updated (DPT)
• Law no. 9920/2008 “Për procedurat tatimore”, updated (DPT)
• DPT: Interest rates for late-payment interest
• e-Albania: Vërtetim page (salary certificate)
• e-Albania: Konfirmim dhe njehsim i deklaratës vjetore të të ardhurave
• The personal status declaration in Albania (in Albanian)
• How much is deducted from a salary in Albania in 2026

For accurate payroll lists every month, from which your employees’ DIVA is pre-filled, see devBooks pricing or write to us for a demo with your own data.