30 thousand taxpayers have completed DIVA/ 200 thousand declarations in total are expected, due to refunds
Nearly 30,000 taxpayers have so far completed the Annual Individual Income Tax Declaration, DIVA 2025, the deadline for which is March 31.
Meanwhile, the tax administration expects that this declaration will be completed by approximately 200 thousand individuals, out of 140 thousand who declared in 2024. This is due to the application for the first time of tax deductions for dependent children and educational expenses, which benefit not only individuals with annual incomes over 1.2 million lek but also those under 1.2 million lek, who, despite not being obligated, are encouraged to declare voluntarily so that they can receive the refund they are entitled to, if they result in a credit surplus.
This year, individuals with annual incomes over 1.2 million lek are entitled to benefit from the deduction for the number of dependent children and persons with incomes under 1.2 million lek are entitled, in addition to dependent children, to benefit from tax deductions for educational expenses.
The Tax Administration informs that the deadline for declaring and paying DIVA 2025, according to the new law, is March 31, 2026 and that the subject of mandatory declaration for 2025 are those individuals who have earned an annual gross income of 1.2 million lek or more from all sources, not only from salary; Have been in more than 1 employment relationship for at least 1 month or those who during 2025 have earned income of more than 50,000 lek, for which no tax has been withheld (example: Rental to unregistered individuals, such as: Daily rent or from Booking, AirBnB platforms, etc.).
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