Albanian hotels and individuals who use the Booking platform for room reservations or short-term rentals have generated revenues of €80 million during the period January–September 2025.

The figure was made public by the Tax Administration, which also referred to data on reservations and sales carried out through the Booking platform, showing that 17,225 businesses and individuals are registered and have generated income from daily rentals of their properties.

According to the General Directorate of Taxes, commissions paid to the platform by citizens and businesses alone amount to around €12.8 million.

For this reason, the Tax Administration calls on individuals to declare these earnings in the Annual Personal Income Declaration.

Meanwhile, businesses must verify whether their declarations are consistent with the data from Booking, in order to avoid becoming subject to tax reassessments.

Failure to declare income constitutes a violation of tax legislation and results in penalties in accordance with legal provisions. The deadline for submitting the 2025 DIVA is March 31, 2026.

At the same time, the same obligation applies to entities that generate income through the Airbnb booking platform.