Compensation for the education sector is expected to add 75,000 new declarants to the system

After the e-Filing system opened on January 22 for completing the Individual Annual Income Declaration (DIVA 2025) — which must be completed and submitted by March 31, 2026 — data from the tax administration provided to Monitor show that, across all categories, the number of filings has so far reached 10,000 individuals.

The tax authorities expect the number of declarants for the 2025 Individual Annual Income Declaration to reach up to 200,000 filings, considering the first-time implementation of compensation for children’s education.

Because of applications for deducting children’s education expenses worth 48,000 lek and 100,000 lek, DIVA is also being completed by individuals who are not required to submit it, namely those with annual gross income below 1.2 million lek.

Compared with 2025, for DIVA 2024 declarations, the tax administration expects the number of declarants to increase by about 75,000, or 60% more than in 2025.

Last year, according to figures previously published by the tax authorities, DIVA 2024 was completed by 124,416 individuals, marking an increase of 58,500 declarants.

DIVA for 2024 (which was completed and submitted in 2025) underwent several changes.

First, the obligation to complete and submit the declaration applied to all individuals who earned more than 1.2 million lek in gross income for 2024, down from the 2 million lek threshold that applied until 2023.

How the €15 million compensation for children will be distributed to beneficiaries’ bank accounts

Second, the obligation to submit the 2024 Annual Personal Income Declaration, for the first time, also included individuals who earned more than 50,000 lek from any other category of income not subject to final withholding tax at source.

Such income may include: income from renting property when the tenant is an individual not registered as a business taxpayer, self-employed person, or entity; income earned outside the territory of Albania, regardless of whether it has been taxed or not; and any other type of income for which the payer did not withhold tax at source, even though they may have had a legal obligation to do so under the law.

In 2025, the method of completing and submitting DIVA did not change for individuals with two jobs. This category continued to be required to submit DIVA regardless of their income level. Last year, the deadline for submitting DIVA also changed, moving from April 30 to March 31.

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