Shqipëria Posted on 2026-04-25 10:22:00

DIVA, employees pay 22 million euros/ During 2025, 127 thousand individuals declared their income

From Elisabeta Dosku

DIVA, employees pay 22 million euros/ During 2025, 127 thousand individuals

The tax administration has collected nearly 22 million euros in tax from Individual Annual Income Tax Returns for 2025.

Official tax data shows an increase in revenue of 23.3% compared to 2024, or about 3 million euros more.

According to official data from the Tax Administration, the annual income declaration for 2024 was submitted by 127.3 thousand individuals out of 143.3 thousand who were required to declare, or 90%. The number of declarants has increased by 61.4 thousand compared to the DIVA 2023 declarations.

The increase in collections came as a result of the change in the declaration and the obligation of both employees to complete it, as well as the treatment as a single salary for tax purposes.

This year, the rules for declaring income through DIVA were applied differently than before, giving individuals with annual incomes under 1.2 million lek the opportunity to declare voluntarily in order to benefit from tax deductions for dependent children or food expenses.

Specifically, according to the current law in force, those subject to declaration for 2025 and onwards are those individuals who have earned an annual gross income of 1.2 million lek or more from all sources, not just from salary; Have been in more than 1 employment relationship for at least 1 month or those who during 2025 have earned income of more than 50,000 lek, for which no tax has been withheld (example: Rental to unregistered individuals, such as: Daily rent or from Booking, AirBnB platforms, etc.).

However, DIVA can also be completed by those individuals who are not legally obligated to do so, but who meet the conditions to benefit from reimbursement for dependent children and educational expenses, through tax deductions.

For food allowance, the benefit is around 6,200 lek per child and for educational expenses, around 13,000 lek per year per child.

In cases where individuals, for one reason or another, do not file the declaration on time, they are penalized with a fine of 3 thousand - 10 thousand lek.

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