Who must complete DIVA? - Verify the obligation in the "Tax Test". Deadline until March 31, 2026
All taxpayers in the country can find out in a simpler way whether or not they are required to complete the Individual Income Tax Declaration, DIVA 2025.
"Tax Test" is the Tax Administration's electronic service, which aims to inform and assist individuals who have questions regarding this process.
This service is organized according to a questionnaire that responds in real time to each individual (resident or non-resident), in accordance with their income. Individuals will not need to set a username or password, as the information does not contain confidential data, but is built on the basis of a few very simple questions, which provide the necessary information on whether or not the individual meets the criteria to be subject to declaration for DIVA 2025.
Specifically, the individual first chooses whether or not he is a resident of Albania, then chooses the level of his annual income, more than 1.2 million lek or less than 1.2 million lek. He then answers the question of whether or not he was dual-employed during 2025 or whether he had income from sources other than his salary for which tax was not withheld, and according to the answers, the answer is also given as to whether or not he is obliged to complete the DIVA.
The Tax Administration informs that the deadline for declaring and paying DIVA 2025, according to the new law, is March 31, 2026 and that the subject of declaration for 2025 are those individuals who have earned an annual gross income of 1.2 million lek or more from all sources, not only 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 for educational expenses, through tax deductions. For food allowance, the benefit is about 6200 lek per child and for educational expenses, about 13 thousand lek per year per child.
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