March 31 (TODAY), the deadline for submitting the DIVA; No extension of the deadline, here’s the fine you risk

March 31 (today) is the deadline for completing the data in the Annual Personal Income Declaration (DIVA). According to clarifications provided by the tax administration to “Monitor”, state institutions do not foresee any extension of the legal deadline for completing and submitting DIVA.

Otherwise, in cases of late declaration, according to legal provisions, taxpayers are penalized with an annual fine of 3,000 ALL.

The General Director of Taxes, Ilir Binaj, stated that by March 30 the number of taxpayers who have completed the Annual Personal Income Declaration has reached 130,000.

Beyond the legal deadline until the end of April, as declared by the General Director of Taxes, Ilir Binaj, during a press conference, the total number of declarants is expected to reach 180,000.

Categories required to complete DIVA

The tax administration has clarified that the obligation to submit DIVA applies to:

Individuals who submit the Annual Business Income Declaration (TAPB);

Legal entities that submit the Annual Corporate Income Declaration (TAK);

Individuals who submit the Annual Personal Income Declaration (DVAP – DIVA).

According to the tax authorities, taxpayers should note that this year, for the first time, the declaration deadline has been unified for all annual tax declarations on March 31, 2026.

For individuals, the obligation to complete DIVA applies to all those who during 2025 have generated annual employment income exceeding 1.2 million ALL.

A novelty for this year is the recognition of education expenses for children up to 100,000 ALL per year and for dependent children in the amount of 48,000 ALL for each child. In order to benefit from these reliefs, DIVA may also be completed by individuals who do not meet the income threshold.

The obligation to complete the Annual Personal Income Declaration also applies to individuals who have generated untaxed income over 50,000 ALL per year, which may come from renting apartments through foreign platforms such as Booking or Airbnb, or income earned through social platforms.

The income declared in the declaration is then taxed at 15%.

According to data published by the tax administration, for 2025, there are 7,000 individuals and businesses registered on Booking, generating 80 million euros in income from reservations, and 8,500 individuals and businesses on Airbnb, generating 40 million euros in income from reservations.

The General Director of Taxes, Ilir Binaj, warned that after the declaration process is completed, checks will be carried out on taxpayers who have not correctly declared their income.

The obligation to complete DIVA also applies to individuals with multiple jobs.

For those employed in two jobs, the law stipulates that they must declare their data in DIVA, regardless of income level.

The declaration of income for individuals with multiple jobs is not new this year; it has been applied previously.

The method of calculating tax from income from multiple jobs in DIVA remains the same, meaning it has not changed. If there has been an overpayment, it will be reimbursed; if the combined income from two or more salaries exceeds the threshold and enters a higher tax bracket (e.g., 23%), the taxpayer will have to pay the calculated tax.

Compensation: who will benefit

This year, by completing the Annual Personal Income Declaration, individuals who are not obliged to complete the declaration because their income is below 1.2 million ALL per year, but who have documented education expenses for children under 18 with fiscalized invoices, will benefit from compensation for education through tax recalculation, after deducting expenses up to a maximum value of 100,000 ALL.

Additionally, benefits from tax recalculation will also apply in cases where, after deducting expenses for dependent children in the amount of 48,000 ALL per year from annual income, individuals result in having overpaid tax.

The right to reimbursement this year will also apply to other individuals who have not declared deductions for dependent children or education, but who, after recalculation, result in having overpaid tax due to changes in tax calculation.

Applications for compensation are made through e-Tax.

The tax administration has clarified that requests for reimbursement or compensation are made only by individuals who have paid tax; an individual who has not paid tax during 2025 cannot benefit from compensation. In other words, a tax must have been paid in order to benefit from compensation after recalculation.

The deadline for applying for compensation or reimbursement is up to 5 years, while the tax administration’s deadline for reviewing the request and granting compensation is up to 2 months.

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