Albania Tax Deadlines 2026: The Complete Filing Calendar for Freelancers and Businesses

Under Law No. 9920/2008 on Tax Procedures (Ligji per Procedurat Tatimore), Albania's tax authority (Drejtoria e Pergjithshme e Tatimeve, DPT) sends no automatic reminders. Every deadline in this calendar is a hard cut-off. Miss it and the penalty is automatic -- no appeal on the fact of lateness, only on the amount. The e-filing portal (e-albania.al) crashes predictably on the 14th and 20th of each month. File three business days early, keep a screenshot of the confirmation, and you have proof of compliance even if the system later shows errors.

If you want to confirm any obligation before it becomes a problem, contact Valbona before the deadline -- not after.

Most Albanian tax obligations repeat every month. The two critical dates are the 14th and the 20th.

Deadline	Obligation	Who Must Comply
14th of each month	TVSH (VAT) declaration (Deklarata e TVSH-se) and payment for the prior month	All VAT-registered entities (businesses above ALL 10M / ~EUR 100K turnover, or voluntarily registered)
20th of each month	Social insurance declaration and payment (ISSH) -- employee and employer share	All employers with at least one employee
20th of each month	Health insurance declaration and payment (FSDKSH)	All employers with at least one employee
20th of each month	Payroll income tax (Tatimi mbi Pagen) withholding declaration and payment	All employers who paid salaries in the prior month
Real-time / ongoing	Fiskalizimi -- every invoice transmitted electronically at the moment of issuance	All businesses issuing invoices (mandatory since 2021)

Fiskalizimi is not a monthly reconciliation. Every invoice must be transmitted to DPT in real time. A non-transmitted invoice is legally invalid, and your client cannot claim a VAT deduction against it.

Entities subject to Corporate Income Tax (Tatimi mbi Fitimin, TMF) must pay quarterly advances based on the prior year's CIT liability. The standard CIT rate is 15%.

Quarter	Advance Payment Deadline
Q1 (January -- March)	April 15, 2026
Q2 (April -- June)	July 15, 2026
Q3 (July -- September)	October 15, 2026
Q4 (October -- December)	January 15, 2027

Small businesses (Person Fizik below ALL 14M / ~EUR 140K) on the simplified tax regime are not subject to CIT advance payments but must still meet monthly TVSH obligations if VAT-registered.

These year-level obligations mostly relate to the 2025 tax year. File early. The DPT portal is also congested in the final days of March.

Deadline	Obligation	Who Must File
March 31, 2026	Annual Corporate Income Tax return (TMF) for tax year 2025	All Sh.p.k. and corporate entities
March 31, 2026	Annual income tax return (Deklarata Vjetore) for self-employed Person Fizik	Freelancers with taxable income above ALL 1.2M (~EUR 12K) or multiple income sources
March 31, 2026	Annual financial statements submitted to DPT	All registered accounting entities
March 31, 2026	DIVA (Deklarata Individuale Vjetore e te Ardhurave)	Individuals with income above ALL 1.2M (~EUR 10K) or income from multiple sources
June 30, 2026	QKB annual update and beneficial ownership declaration renewal	All registered legal entities

A salaried employee with a single employer and income below ALL 1.2M typically does not need to file DIVA. A freelancer with any non-withheld income, or anyone with two income sources, must file by March 31. For income tax thresholds and which regime applies to your setup, see the freelancer tax guide.

Use this matrix to identify your exact obligations before applying the calendar above.

Obligation	Person Fizik below ALL 10M (no VAT)	Person Fizik above ALL 10M (VAT-registered)	Sh.p.k.	Employer with staff
Monthly TVSH by 14th	No	Yes	Yes (if VAT-registered)	Yes (if VAT-registered)
Monthly payroll tax by 20th	No	No	No (unless has employees)	Yes
Monthly ISSH/FSDKSH by 20th	No	No	No (unless has employees)	Yes
Quarterly CIT advance	No	No	Yes	Depends on entity type
Annual return by March 31	Yes (if above ALL 1.2M)	Yes	Yes	Yes
DIVA by March 31	If above ALL 1.2M or multiple sources	If above ALL 1.2M or multiple sources	N/A	N/A
Fiskalizimi real-time	Yes	Yes	Yes	Yes

Albania's VAT registration threshold is ALL 10,000,000 (~EUR 100,000) in annual turnover. Once crossed, registration is mandatory within 30 days. See the VAT guide for freelancers for registration steps and implications.

These are statutory minimums applied automatically. Inspectors do not have discretion to waive them for first offenses.

Violation	Penalty
Late TVSH declaration -- natural person	ALL 5,000 (~EUR 50) per late declaration
Late TVSH declaration -- legal entity (Sh.p.k.)	ALL 10,000 (~EUR 100) per late declaration
Late payment interest on any unpaid tax	0.06% per day on the outstanding amount
Late social insurance declaration	ALL 10,000 (~EUR 100) per missed declaration
Fiskalizimi -- non-transmitted invoice (repeat offense)	ALL 50,000 (~EUR 500) per invoice for natural persons; up to ALL 500,000 for corporate taxpayers
Exceeding cash payment limits (over ALL 100,000 B2B per transaction in 2026)	Fines per 2026 Fiscal Package

Interest calculation example: a business owes ALL 200,000 (~EUR 2,000) in TVSH and pays 30 days late. The interest alone is ALL 200,000 x 0.06% x 30 = ALL 3,600 (~EUR 36), on top of the fixed declaration penalty. A Sh.p.k. with a CIT quarterly advance of ALL 500,000 that goes 60 days unpaid accumulates ALL 18,000 in interest before any audit begins. Persistent non-compliance may trigger a full inspection; our Albania tax audit guide explains what to expect.

As of January 1, 2026, the minimum gross salary base for social contributions is ALL 50,000 (~EUR 500) per month, up from ALL 40,000 in 2025. The maximum contribution base is ALL 186,416 (~EUR 1,860). Employers must declare and pay both employee and employer shares by the 20th of the month following the payroll period.

Self-employed persons (Person Fizik) who are not employers still face social insurance obligations. The self-employed social security guide details contribution rates and voluntary payment options for freelancers building pension entitlements. Social insurance penalties are per declaration, not per employee. A business with five employees that misses one month's declaration receives a single ALL 10,000 penalty for the missed filing, plus daily interest on unpaid contributions.

DPT's e-filing portal runs on government infrastructure that handles the entire country's filings. It is reliable on non-deadline days and congested on deadline days. Every accountant in Tirana files by the 11th for the 14th deadline and by the 17th for the 20th deadline. The three-day buffer costs nothing and eliminates one of the most common sources of unnecessary penalties.

After every submission, download the confirmation page or take a timestamped screenshot showing the submission reference number. Store these by client and period. If DPT's system records a gap, your screenshot is the evidence that submission happened on time. The system's error is not your error -- if you can prove submission. Without the screenshot, you cannot prove it.

For a full compliance setup from registration through ongoing filings, the business setup guide covers the accounting software and DPT portal connections you need from day one. For Sh.p.k. entities, the annual compliance calendar extends beyond tax filings -- see our guide to annual compliance requirements for Albanian companies for the full picture. Freelancers new to Albanian tax obligations should also read our Albania freelancer tax guide for a complete breakdown of registration, rates, and recurring duties.

Disclaimer: The information in this article is provided for general informational purposes only and does not constitute legal, tax, or financial advice. Cross-border tax structuring requires professional analysis of your specific circumstances. We recommend consulting with a qualified tax advisor before making decisions based on this content.