The Albanian Telegraphic Agency (ATA) Jan. 14 announced the March 31 deadline to file 2025 declarations under the individual income tax (DIVA) regime. The announcement includes that: 1) individuals with annual income exceeding 1.2 million Albanian leks (US$14,443) from all sources are obligated to file the DIVA declaration for calendar year 2025; 2) the obligation also extends to individuals who had more than one employer for at least one month in 2025, or had income exceeding 50,000 leks (US$601) from sources like online platforms or rentals and for which no withholding tax was paid; and 3) individuals can file corrective ...
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