Annual Corporate Income Tax Return in Albania: Deadline, Rates and How to File

Every year, by 31 March, companies in Albania file their annual corporate income tax return (deklarata vjetore e tatimit mbi fitimin) for the previous year. The return closes the fiscal year: it calculates taxable profit, the final tax due, and the balance to pay or recover after advance payments.

Who has to file?

Entities subject to corporate income tax file this return: limited liability companies (sh.p.k.), joint-stock companies (sh.a.), branches of foreign companies and other entities defined in the law.

Entities taxed at 0% file too. Article 61 of Law No. 29/2023 requires every taxpayer to declare all income, including exempt income.

Sole traders and self-employed individuals don’t file this return; they file an annual return for business income instead. See our guide to the annual personal income tax return.

Deadlines

• Annual return: no later than 31 March of the following year. For 2026, that’s 31 March 2027.
• Annual financial statements are submitted together with the return by taxpayers that keep accounts.
• Filing financial statements with the QKB (National Business Centre): no later than 7 months after year-end, i.e. by 31 July.

Our advice: don’t leave it to the last week. The e-Filing system slows down sharply just before the deadline.

Corporate income tax rates

Case	Rate
Entities with gross income up to ALL 14,000,000 a year	0% (until 31 December 2029)
Standard rate	15%
Dividends	8%
Certified agritourism, agricultural cooperatives, automotive industry	5% (until 31 December 2029)

The 2027 fiscal package proposes changes to some rates. Read what changes with the 2027 fiscal package.

Advance payments during the year

Companies prepay corporate income tax in instalments. Under Article 63 of the law, quarterly instalments are due by:

• 31 March for January–March;
• 30 June for April–June;
• 30 September for July–September;
• 31 December for October–December.

Instalments may also be paid monthly, by the 15th of each month. The annual return deducts them from the final tax: you pay any shortfall, and any overpayment is offset or refunded.

How to file on e-Filing

1. Log in to the General Directorate of Taxes’ e-Filing portal with the company’s NIPT and password.
2. Open the corporate income tax return for the relevant year.
3. Enter income, deductible and non-deductible expenses, and tax adjustments.
4. Attach the annual financial statements: balance sheet, income statement, cash flow statement and notes.
5. Run the validations, save and submit.
6. Generate the payment order and pay any balance before the deadline.

Documents you’ll need

• Closed and signed annual financial statements
• Sales and purchase ledgers and the depreciation schedule
• Proof of advance payments
• Invoices, contracts and bank payments supporting deductible expenses
• The statutory audit report, where an audit is required

What happens if you file late?

• A fine of ALL 10,000 for each corporate income tax return not filed on time (Article 113 of Tax Procedures Law No. 9920/2008).
• Late-payment interest on unpaid tax at 120% of the Bank of Albania interbank rate, published quarterly by the General Directorate of Taxes.
• A higher chance of a tax audit.

Common mistakes

• Deducting expenses without a valid tax invoice or a required bank payment
• Figures in the return that don’t match the financial statements
• Forgetting advance payments already made
• Wrong depreciation rates
• Filing at the last minute and hitting validation errors

FAQ

Do I file if my company pays 0%?
Yes. The law requires all income to be declared, even when the tax is zero.

Can I correct a return after filing?
Yes, with a supplementary return (Article 64). If the tax turns out higher, you also pay the difference.

Where is the tax paid?
Using the payment order generated by e-Filing, into the accounts authorised by the Treasury.

Let us prepare it for you

Abacus prepares annual financial statements and corporate income tax returns for small and medium-sized businesses, accurately and on time. Contact us today so your return is ready well before 31 March, or explore our tax services.

This article is for general information and is not a substitute for professional advice. Sources: Income Tax Law No. 29/2023 (Articles 41, 61, 63, 64, 69); Tax Procedures Law No. 9920/2008 (Articles 76, 113).