Albania's tax amnesty still has two open deadlines: 30 November and 31 December 2026. After that, the old fines and interest stay on your tax account as before. Most debts up to 2014 are written off automatically. For 2015 to 2024, the write-off only happens if you pay what the law asks within the year.
Check your case in a minute
Pick the year and the kind of debt. The tool shows what the law does with it and what is left for you to do. The exact amounts are in your e-Filing account.
Does the amnesty cover your debt?
Answer five questions about one debt. Repeat for each year if you owe for several periods.
Answer the questions to see what the law does with this debt.
This covers debts to the central tax administration. Local taxes are handled by the municipality and customs debts by customs, under similar rules. It does not calculate your amount; the exact figures are in e-Filing.
Your choices stay on this page and reset on reload. They are not sent to Pivot or the tax authority.
Official source: Albanian tax authority, 15 May 2026What is written off with no payment
Law no. 86/2025 deletes unpaid tax debts for periods up to 31 December 2014 in full: the tax, the fines and the interest. Social and health contributions are the exception. Their fines and interest are deleted, but the contribution itself stays due.
Under article 7 of the law, these are also deleted without any payment condition:
If you already paid the tax itself and only fines and interest are left on the account, they are forgiven. This applies to every period the law covers.
What you must pay by 31 December 2026
For 2015 to 2024 the write-off is conditional. If the payment is not complete by the deadline, nothing is written off.
The better deal for 2015 to 2019, paying only half, closed on 30 June 2026. The fine write-off for returns that were never filed closed on the same date, because it required filing them by then.
Illustrative example: a business owes ALL 400,000 of unpaid VAT for 2017, plus ALL 180,000 of fines and interest on it. If it pays ALL 300,000 (75%) by 31 December, ALL 100,000 of tax and the full ALL 180,000 of fines are deleted. For a 2022 debt with the same figures, the full ALL 400,000 of tax must be paid for the ALL 180,000 to go.
If the debt is under appeal or in court
The law only covers you if you withdraw the administrative appeal or the lawsuit, at any stage. According to the tax administration's notice, the formal withdrawal request goes to your Regional Tax Directorate before the payment and no later than 30 November 2026.
If a final court decision went for the tax office on those debts, the amnesty does not apply.
My bank account is still blocked
This is the question the tax administration has been asked most. In its questions and answers of 23 June it explains that a block is lifted only once the debt has been verified and deleted in the tax system. Until then the debt shows as active and the measure stays. Telling the office that the debt falls under the amnesty is not enough to lift it. Watch your e-Filing account and ask the regional directorate when the write-off will show.
A VAT credit is used first
If you have a VAT credit, or a credit on another tax, the administration uses it automatically to reduce the unpaid tax. The amnesty applies after that. If the credit does not cover everything, pay the rest as in the table above. This offset does not apply to social and health contributions.
Who does not qualify
- Anyone convicted by a final decision of a tax or customs crime.
- Anyone on trial or under investigation for such a crime while the law applies.
- Anyone with a final court decision in the tax office's favour on the same debts.
Anyone told they do not qualify is notified in e-Filing and can challenge the decision in the administrative court.
How Pivot helps
We pull your position from e-Filing and split it by period. We tell you how much to pay for the fines to go. If you have an open appeal, we prepare the withdrawal request before 30 November. After you pay, we follow up until the write-off shows on the account and the bank block is lifted.
Ask us to check your tax debts before 30 November. Related: the tax certificates your bank asks for.
Official sources and period
- Tax administration: applying Law no. 86/2025, 15 May 2026
- Tax administration: amnesty payments open, 11 June 2026
- Tax administration: questions and answers on the amnesty law, 23 June 2026
Sources: Law no. 86/2025 on the deletion, extinction and payment of tax debts, adopted on 12.12.2025 and in effect for 2026, and Instruction no. 11 of 14.05.2026. Checked on 28 October 2026; we found no extension of the deadlines. The example is illustrative. For your own amounts, rely on your e-Filing account.
