Annual Personal Income Tax Declaration
Reminder on PIT Declaration
We would like to remind you that the 30th of April 2019 is the deadline for submission of the Annual Personal Income Tax Declaration for the year 2018.
Who is liable?
All individuals, Albanians or foreigners, whose total gross income earned during 2018 (*) exceed 2,000,000 ALL (approximately 16,000 Euro). Individuals that do not meet this criteria, can voluntarily submit an Annual Personal Income Tax Declaration for the purpose of benefitting from the expense deductibility scheme (if applicable).
- Gross income from all sources in and out of Albania – for individuals resident in Albania for tax purposes.
- Gross income generated only in the territory of Albania – for individuals non-resident in Albania for tax purposes.
How to submit?
Based on the Decision of the Council of Ministers “On mandatory electronic submission of tax declarations and tax documents” no. 922, dated 29 December 2014, all individuals are obliged to submit this declaration electronically by using the e-tax filing system.
How to register?
Albanian citizens should register electronically in the e-tax system (click here) by inputting their personal data (personal insurance number, ID card number, name, surname, names of parents, date of birth, e-mail, telephone number, the respective Regional Tax Directorate) and setting a password. Once registered, they will be able to access their personal e-filing profile by simply inputting their personal insurance number and password.
Foreign citizens should visit the nearest Regional Tax Directorate, personally or through an authorized person and present a set of documents, to get registered in the e-tax filing system.
Where to submit?
Once registered and entered into the personal e-filing profile, please click on these menus/commands to access the Declaration:
Deklarata/Declaration → Tatimi mbi te Ardhurat Personale/Personal Income Tax → Deklarata te Padorezuara/Un-submitted Declarations → Krijo Deklarate/Create Declaration → Periudha/Period: 18-A, 2018 Janar-Dhjetor/January-December
How to complete?
The Declaration is composed of two sections, A and B.
Section A – Should be completed with the identification data of the individual (e.g. country of residence, name, surname, personal identification number, dwelling address and related ownership data, number of persons under custody, etc.);
Section B – Should be completed with figures in ALL for:
- Taxable income (e.g. salaries and other remuneration, dividends, interest, capital gains, income from leases, intellectual property, income realized outside of Albania, etc.);
- Deductible expenses (e.g. bank interest on loans for education purposes, expenses for medical treatment uncovered from the obligatory health contributions);
- Tax liability, calculated by applying the respective tax rates on the respective tax bases;
- Tax paid during/for the year 2018 (including foreign tax credit, if applicable);
- Tax liability due (for payment within 30th of April 2019) or tax overpaid available for reimbursement (with details of the bank account number for the reimbursement).
Who to ask?
Our Tax & Legal Team at Deloitte Albania would be happy to assist you for any questions, as well as with registration in the e-tax system and preparation of your Annual Personal Income Tax Declaration.
Please contact us at firstname.lastname@example.org.