Institution > News >

Announcement for the declaration and deadlines of the annual individual declaration of incomes

The General Directorate of Taxes kindly reminds that each individual who generates incomes from sources within and outside the Republic of Albania, pursuant to the Law No. 8438, dated 28/12/1998 “On income tax”, as amended, shall be obliged to declare these incomes at the Tax Administration as per the definitions below:

Resident individuals that generate taxable incomes, inside and abroad, amounting to more than ALL 2.000.000 (two million), shall be obliged to complete and submit the Annual Individual Declaration of Incomes.

Also, the non-resident individuals are obliged to complete and submit the Annual Individual Declaration of Incomes, if they generate taxable incomes at source in the Republic of Albania, amounting to more than ALL 2.000.000 (two million).

The individuals shall be obliged to declare:

  • The gross incomes from salaries or other remunerations from the employment relationship for individuals.
  • The gross incomes from the dividends for participation in trade associations or business activities.
  • The gross incomes from rent and capital gains from the sale of real estates under the ownership of the declarant.
  • The gross incomes from bank interests.
  • The net capital gain deriving from the investments in securities or real estate;
  • The gross amount, earned from the lottery or other gambling games;
  • The gross incomes from intellectual property, licenses, exclusive rights and other assets that consist only of rights that have no physical form.
  • The capital gains from the donation.
  • The gross incomes gained outside the territory of the Republic of Albania;
  • The other gross incomes, not mentioned above.

The declaration for the incomes generated in 2016 shall be submitted only electronically, via the e-filing system not later than April 30th, 2017, but for reasons of official holiday, this year the last deadline for declaration shall be May 2nd, 2017.
The declaration of incomes, apart from being a legal obligation of each individual subject to declaring, is also an additional guarantee related to the justification of his fortune.

For more information, please go to the official website of the Tax Administration,, visit the taxpayers’ service office or the Regional Directorates of Taxes, as well as call the free line 0800 00 02 at the Call Centre.

The Tax Administration would like to thank you for your contribution!