Application for DIVA opens/ E-tax automatically calculates education compensation

2026-01-22 16:39:00, Aktualitet CNA

Application for DIVA opens/ E-tax automatically calculates education

The e-Tax system was launched today, enabling the completion of the Annual Personal Income Declaration (DIVA) for all individuals who are required to complete it, but also for those seeking to benefit from compensation for children's education.

As "Monitor" has explained several times, the compensation for children will benefit individuals who will end up with overpaid taxes, that is, from the recalculation of the tax after deducting expenses from the taxable base.

The difference in annual tax paid during 2025, from the tax recalculation, after deducting the taxable base of expenses of 48 thousand lek per year, regardless of income level and 100 thousand lek if income is up to 1.2 million lek, will be given as compensation for children.

The value of the compensation is automatically calculated by the system. The e-Tax system automatically calculates the value of the compensation after the income declaration is made, even for those individuals who are not required to do so.

Specifically, in the newly completed and submitted DIVA of an individual, it turns out that his annual income for 2025 was in the amount of 1,470 thousand lek. The tax paid during the year is 144,424 lek.

The individual has had their employment income deducted:

– Deduction from employment income according to article 22, point 1, letters a, b and c worth 360 thousand lek per year (or 30 thousand lek per month).

– A large amount of compensation for each dependent child under 18 years old in the amount of 48 thousand lek.

The DIVA reflects that the taxable income base after deductions amounts to 1 million lek. The calculation of the annual tax paid is 138,184 lek.

The overpaid tax results in the amount of 6,240 lek.

Calculated from the Annual Tax Value paid 144,424 lekë- 138,184 lekë= 6,240 lekë.

The overpaid tax is the value of the compensation.

This value will be withdrawn after a request is made to the regional taxes within 3 months from the deadline for completing the DIVA.

The obligation to complete the Annual Income Declaration is for individuals with income over 1.2 million lek per year, dual-employed individuals, and those who have generated undeclared income over 50 thousand lek per year from rent, royalties, etc.

The innovation is the completion of DIVA by individuals seeking to benefit from child compensation.

For all those individuals who are completing their annual income declaration for the first time, they can easily access it through the taxes page in the e-Services link in the individuals section, by entering the data through e-Albania./monitor