{"id":23240,"date":"2025-09-19T18:32:48","date_gmt":"2025-09-19T16:32:48","guid":{"rendered":"https:\/\/altax.al\/?p=23240"},"modified":"2025-09-19T18:33:07","modified_gmt":"2025-09-19T16:33:07","slug":"deductions-from-the-tax-base-for-individuals-diva-and-tax-rates","status":"publish","type":"post","link":"https:\/\/altax.al\/en\/deductions-from-the-tax-base-for-individuals-diva-and-tax-rates\/","title":{"rendered":"Deductions from the tax base for individuals (DIVA) and tax rates"},"content":{"rendered":"\n<p>The implementation of the rules for deductions from the tax base and the progressive rates of personal income tax is based on <strong>Law no. 29\/2023, dated 30.3.2023 \u201cOn Income Tax\u201d<\/strong>, as well as on <strong>General Instruction no. 26, dated 8.9.2023 \u201cOn Income Tax\u201d<\/strong>, as amended by <strong>Instruction no. 4, dated 4.2.2025<\/strong>.<\/p>\n\n\n\n<p>Within this legal framework are defined:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the rules on the entitlement to personal deductions,<\/li>\n\n\n\n<li>the method of applying additional deductions for dependent children and educational expenses,<\/li>\n\n\n\n<li>the procedures for monthly and annual declarations by taxpayers and payroll withholding agents,<\/li>\n\n\n\n<li>and the progressive tax rates on income from employment, business, and investments.<\/li>\n<\/ul>\n\n\n\n<p>The following clarification is based on <strong>Law no. 29\/2023, dated 30.03.2023 \u201cOn Income Tax\u201d<\/strong>, on <strong>General Instruction no. 26, dated 08.09.2023<\/strong>, and on the amendments introduced by <strong>Instruction no. 4, dated 04.02.2025<\/strong>, which specify the technical procedures of implementation.<br>These acts determine the right, the amount, and the practical method for applying deductions from the tax base, as well as the applicable income tax rates.<\/p>\n\n\n\n<p><strong>1) Deductions from the Tax Base (Article 22)<\/strong><\/p>\n\n\n\n<p><strong>A. Legal Provision (Scope of Inclusion)<\/strong><br>The law defines personal deductions according to the taxpayer\u2019s annual income level:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For income up to <strong>ALL 600,000 per year<\/strong> (\u2264 ALL 50,000\/month) \u2192 deduction of <strong>ALL 600,000\/year<\/strong> (or ALL 50,000\/month).<\/li>\n\n\n\n<li>For income from <strong>ALL 600,001 to 720,000\/year<\/strong> (ALL 50,001\u201360,000\/month) \u2192 deduction of <strong>ALL 420,000\/year<\/strong> (or ALL 35,000\/month).<\/li>\n\n\n\n<li>For income above <strong>ALL 720,000\/year<\/strong> (> ALL 60,000\/month) \u2192 deduction of <strong>ALL 360,000\/year<\/strong> (or ALL 30,000\/month).<\/li>\n<\/ul>\n\n\n\n<p>In addition, the law provides:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>an <strong>additional deduction of ALL 48,000\/year for each dependent child<\/strong> under 18 years of age, and<\/li>\n\n\n\n<li>the possibility of deducting <strong>annual education expenses up to ALL 100,000<\/strong>, subject to the conditions set out in the law.<\/li>\n<\/ul>\n\n\n\n<p><strong>B. Practical Meaning<\/strong><br>The deductions reduce the <strong>tax base<\/strong> (i.e., gross salary or gross profit), not the tax itself.<br>This means that before calculating the tax, the amount of the deduction is subtracted from gross income, and tax is applied only to the remainder.<br>(The Instruction clarifies the formula and the specific payroll fields for recording these deductions.)<\/p>\n\n\n\n<p>Personal deductions under points \u201ca\u2013c\u201d may be applied <strong>monthly<\/strong> by the payroll withholding agent, provided the employee has signed the <strong>Personal Status Declaration<\/strong> with that agent.<br>Deductions for children and education are generally claimed in the <strong>annual income tax return<\/strong>, submitted by the parent with the higher income, together with the supporting documentation.<\/p>\n\n\n\n<p><strong>C. Practical Cases<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If the monthly salary = <strong>ALL 40,000<\/strong> and the applicable monthly deduction = <strong>ALL 50,000<\/strong>, the taxable base becomes <strong>ALL 0<\/strong>, and no income tax is due.<br>(40,000 \u2013 50,000 = 0; the base cannot be negative.)<\/li>\n\n\n\n<li>If the monthly salary = <strong>ALL 70,000<\/strong> and the applicable deduction is <strong>ALL 30,000<\/strong> (e.g., because it falls in the >60,000 category),<br>the taxable base = <strong>ALL 40,000<\/strong> \u2192 tax is calculated on this amount according to the progressive rates.<br>(These calculations must be made by aggregating monthly income if the taxpayer has more than one employment relationship.)<\/li>\n<\/ul>\n\n\n\n<p><strong>Note:<\/strong><br>When a taxpayer has more than one employer, the deduction may be applied <strong>only with one withholding agent<\/strong> for the same monthly period.<br>The choice of the employer where the <strong>Personal Status Declaration<\/strong> is filed determines where the monthly deduction will be implemented.<\/p>\n\n\n\n<p><strong>2) Conditions and Procedures for Deductions (Articles 22.2\u201322.4 &amp; 23)<\/strong><\/p>\n\n\n\n<p><strong>A. Personal Status Declaration (Monthly Procedure)<\/strong><br>How is it done?<br>The employee signs a written <strong>Personal Status Declaration<\/strong> with the employer (payroll withholding agent).<br>The agent records it (the Instruction requires entry in a special payroll field, e.g., field 30) and applies the calculated monthly deduction.<br>Instruction no. 4 specifies that the declaration must have a serial number and must be registered with the Regional Tax Directorate.<\/p>\n\n\n\n<p><strong>Limitations<\/strong><br>The employee cannot sign the same declaration with more than one agent for the same month.<br>The same deduction cannot be applied by two parties simultaneously.<br>In cases of changes (e.g., job transfer during the month), the Instruction specifies how the declaration and monthly calculation should be recorded.<\/p>\n\n\n\n<p><strong>B. Deductions for Children and Education (Annual Procedure)<\/strong><br>Who claims them?<br>The allowance for dependent children and the deduction for education expenses are claimed by the <strong>family member with the highest annual income<\/strong> (usually the parent with the higher income).<br>The claim is submitted through the <strong>annual personal income tax return<\/strong> or the business income declaration.<br>Supporting documentation (family status certificate, school contracts\/invoices, proof of payment) is mandatory.<\/p>\n\n\n\n<p><strong>C. Administrative Risks and Controls<\/strong><br>If the taxpayer declares inaccurate data (e.g., claims a child deduction when it belongs to the other parent),<br>the tax administration may correct the return, request repayment of excessive deductions, and apply legal penalties.<br>Supporting documentation must therefore be carefully maintained.<br>For example, the Instruction requires serial registration of the declaration and retention of payment proofs for education expenses.<\/p>\n\n\n\n<p><strong>3) Tax Rates (Article 24)<\/strong><\/p>\n\n\n\n<p><strong>A. Employment Income (Wage Tax)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>13%<\/strong> on annual employment income up to <strong>ALL 2,040,000<\/strong><br>(or up to ALL 170,000\/month after the applicable deductions).<\/li>\n\n\n\n<li><strong>23%<\/strong> on the portion of annual income exceeding <strong>ALL 2,040,000<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>The relief for low-income earners is provided <strong>through deductions from the tax base (Article 22)<\/strong>,<br>not through a 0% rate on a portion of the wage.<br>In other words, the base deduction is the main mechanism to support low-income employees.<\/p>\n\n\n\n<p><strong>B. Business Income (Net Profit)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>15%<\/strong> on taxable income up to <strong>ALL 14,000,000\/year<\/strong>.<\/li>\n\n\n\n<li><strong>23%<\/strong> on the portion exceeding ALL 14,000,000, calculated progressively.<\/li>\n<\/ul>\n\n\n\n<p>Example:<br>For annual taxable income of <strong>ALL 20,000,000<\/strong>:<br>14,000,000 \u00d7 15% + 6,000,000 \u00d7 23% = <strong>2,100,000 + 1,380,000 = 3,480,000 ALL tax<\/strong>.<br>(This calculation matches the formula in the law and instruction.)<\/p>\n\n\n\n<p><strong>C. Investment Income<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>8%<\/strong> on dividends\/distribution of profits.<\/li>\n\n\n\n<li><strong>15%<\/strong> on other types of investment income (e.g., interest, certain capital gains).<br>Generally, no expenses can be deducted against such income unless expressly provided by law.<\/li>\n<\/ul>\n\n\n\n<p><strong>4) Practical Example (Individual \u201cA\u201d)<\/strong><\/p>\n\n\n\n<p>As illustrated:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salary of <strong>ALL 70,000<\/strong> at Company \u201cXX\u201d \u2192 no deduction applied (because the employee chose otherwise) \u2192<br>this income will be taxed according to the progressive rates (13%\/23%) after applying any allowable deductions.<\/li>\n\n\n\n<li>Salary of <strong>ALL 40,000<\/strong> at an accounting firm \u2192 the employee signed the <strong>Personal Status Declaration<\/strong> with this employer \u2192<br>for salaries up to 50,000 ALL\/month the deduction is 50,000 \u2192 taxable base = 0 \u2192 monthly tax = 0.<\/li>\n<\/ul>\n\n\n\n<p><strong>Practical Observation<\/strong><br>The choice of the employer where the declaration is signed has an immediate monthly effect.<br>For individuals with two salaries, the decision can mean the difference between <strong>zero tax on one employment<\/strong><br>and full taxation on the other.<br>For higher-income individuals, it may be more efficient to apply the deduction to the job that minimizes total annual tax (monthly numerical analysis is recommended).<\/p>\n\n\n\n<p><strong>Practical Recommendations &amp; Checklist for Taxpayers \/ Employers<\/strong><\/p>\n\n\n\n<p><strong>For the Taxpayer<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Carefully choose the employer (withholding agent) with whom to sign the Personal Status Declaration.<br>Make a quick calculation to determine where the deduction will save the most tax each month.<\/li>\n\n\n\n<li>Keep documentation for children\/education (family status certificate, school contracts, payment invoices),<br>as claims for these deductions are mainly made in the annual declaration.<\/li>\n\n\n\n<li>When changing jobs during a month, request clarification from the agent on how the deduction will be reflected in payroll.<\/li>\n<\/ul>\n\n\n\n<p><strong>For the Employer \/ Withholding Agent<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ensure registration of the Personal Status Declaration (serial number) and update the payroll fields as required by the Instruction.<\/li>\n\n\n\n<li>If the employee submits the declaration, apply the monthly deduction and record it properly.<\/li>\n\n\n\n<li>Maintain all documents and records for any corrections requested by the Tax Administration;<br>submit payroll statements within the legal deadline (by the 20th of the following month).<\/li>\n<\/ul>\n\n\n\n<p><strong>Potential Risk<\/strong><br>If two employers apply the same deduction for the same month for the same employee,<br>the administration will require corrections and may impose penalties.<br>Careful registration and monitoring of the declaration are therefore essential.<\/p>\n\n\n\n<p><strong>Final Note<\/strong><\/p>\n\n\n\n<p>Under the new <strong>Law no. 29\/2023<\/strong> and the Ministry of Finance instructions, the income tax system offers a <strong>clearer and more transparent mechanism<\/strong> where deductions from the tax base provide relief to individuals and families, especially those with lower incomes.<\/p>\n\n\n\n<p>Key takeaways for every person working or running a business:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A portion of income is <strong>not taxed<\/strong> thanks to personal deductions.<\/li>\n\n\n\n<li>Families with children or education expenses can benefit from <strong>additional reliefs<\/strong>.<\/li>\n\n\n\n<li>Tax is applied <strong>progressively<\/strong>, meaning those who earn more contribute more.<\/li>\n\n\n\n<li>Declarations and supporting documents are <strong>mandatory<\/strong> to benefit from these deductions.<\/li>\n<\/ul>\n\n\n\n<p>When the rules and deadlines are followed, the system ensures that each individual pays tax <strong>fairly and proportionately to their ability<\/strong>,<br>while offering stronger protection for low-income groups.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The implementation of the rules for deductions from the tax base and the progressive rates of personal income tax is based on Law no. 29\/2023, dated 30.3.2023 \u201cOn Income Tax\u201d, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[10281],"tags":[18372,18374,18370,18371,9848,16700,18375,18373,8600],"class_list":["post-23240","post","type-post","status-publish","format-standard","hentry","category-online-education","tag-albania-tax-law","tag-business-income","tag-child-allowances","tag-education-expenses","tag-income-tax-en-2","tag-investment-income","tag-personal-status-declaration","tag-progressive-rates","tag-tax-deductions"],"featured_image_src":{"landsacpe":false,"list":false,"medium":false,"full":false},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deductions from the tax base for individuals (DIVA) and tax rates - ALTAX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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