Personal Income Tax by source 2009-2012

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Open Data Albania has researched in regard with the trend of values collected from the Personal Income Tax (PIT) based on the source of income. So, subdivisions of income are: income from public sector wages, private sector wages, bank interest, dividends, real estate transfers, and income from other voices. The data are taken from Budget Tables of the Ministry of Finance in the years 2009-2012.

In the years under review, PIT has seen an upward trend in absolute value. Most of the weight of the PIT value structure is occupied by incomes from the wages, for the years under consideration it represent an average of about 60% of total PIT.


Source: Ministry of Finance, Department of Taxation
Processing and comments: ODA


Source: Ministry of Finance, Department of Taxation
Processing and comments: ODA


Incomes deriving from income tax from the wages of public and private sector have the same trend. In 2009-2010 the incomes arising from the wages of public sector have higher value and greater weight than the incomes arising from the wages of the private sector. Ratios have changed for the years 2011-2012, where the incomes coming from taxes on private sector wages have higher value and greater weight than the public sector.


Source: Ministry of Finance, Department of Taxation
Processing and comments: ODA


Source: Ministry of Finance, Department of Taxation
Processing and comments: ODA


PIT from Banking Interests increased in the years 2010-2012. In 2012, this category of PIT marked 12,55% of the total score of the Personal Income Tax.


Source: Ministry of Finance, Department of Taxation
Processing and comments: ODA


Incomes from income tax from dividends have experienced an increasing trend, both in value and in percentage. But this kind of source of income remains at low levels compared to other sources such as wages or bank interest. In 2012, the taxation of dividend income provided only 5.4% of total PIT.


Source: Ministry of Finance, Department of Taxation
Processing and comments: ODA


While personal income tax coming from the sale of real estate has faced a regression in the three years in analysis, indicating contraction of the market and of the amounts circulated from this market. So, if in 2010 TAP from the sale of real estate constituted 8.2% of the total value of PIT, in 2012 this value was reduced to only 1.26% of total PIT.


Source: Ministry of Finance, Department of Taxation
Processing and comments: ODA


Interesting is the fact that the tax administration names as other unspecified income a good portion of income subject to personal income tax. So in 2012, 15.62% of total PIT is not categorized by which source of income comes. This includes income tax from the rent, for which the tax administration does not apply any declaration form or tax assessment, leaving citizens to make tax payments under a free and uncategorized description.


Source: Ministry of Finance, Department of Taxation
Processing and comments: ODA


Another report to consider is the weight that each PIT item occupies to the total budgetary revenues. This report follows the same trend that the ratio of the weight of each item of PIT to total revenue from PIT.



Excel datasets : XML, N3 datasets :
    Contributer: Ina Baja
    Translated by: Viola Qefalia
    Edited by: ODA