This topic brings together the tax laws that directly affect businesses and employees in Albania: corporate income tax (profit tax) and the annual return, DIVA (the annual personal income declaration) for individuals and the social and health insurance contributions. For each law we write what the text says, when it applies from and what needs to be done, with the figures and deadlines of the relevant article.
Some deadlines fall on the same day: the corporate income tax return, the financial statements and DIVA are filed in e-Filing by 31 March. We mark draft laws, such as the 2027 fiscal package, as not yet approved until they are voted in Parliament and published in the Official Gazette.
Where to start
- Social and health contributions 2026: the employee and employer rates, the minimum base and the ceiling.
- The corporate income tax return: the 15% rate, the 0% rate up to 14 million lek of revenue and the 31 March deadline.
- DIVA 2027: who fills in the annual income declaration and how it is filed.
- The 2027 fiscal package: what changes for salaries, dividends and VAT, as submitted to Parliament.
All the deadlines of the year, month by month, are in the tax calendar.