LIGJET E BIZNESIT
March 31 is the deadline for submitting the Annual Personal Income Declaration, DIVA 2024. The tax administration has introduced a new electronic service, “Tax Test,” aimed at informing individuals whether they are required to declare DIVA 2024.
This service is simple to use and is structured as a questionnaire that provides real-time answers to individuals (both residents and non-residents) based on their income. Users are informed that there is no need to enter a username or password, and the information does not include confidential data. Instead, it is based on a few simple questions that determine whether an individual meets the criteria to be subject to the DIVA 2024 declaration.
The Tax Administration has announced that the deadline for filing and paying DIVA 2024, according to the new law, is March 31, 2025. Individuals required to declare for 2024 include those who:
- Have earned a gross income of 1,200,000 ALL or more from all sources, not just salaries;
- Have had more than one employment relationship for at least one month;
- Have earned more than 50,000 ALL in 2024 from sources where no tax has been withheld (e.g., rental income from unregistered individuals, such as daily rentals or earnings from platforms like Booking, Airbnb, etc.).
It is estimated that more than 144,000 individuals will file the DIVA 2024 declaration. With the implementation of the new law lowering the threshold from 2 million ALL to 1.2 million ALL, the number of declarants is expected to be significantly higher than in previous years.
