Have you completed DIVA 2025? Deadline until March 31/ Who must declare and new benefits for parents
Citizens continue to submit the Annual Individual Income Tax Declaration, known as DIVA 2025, through the online e-Filing platform, while the deadline for declaration is March 31, 2026.
According to the General Directorate of Taxes, the obligation to submit the declaration belongs to individuals who during 2025 had a monthly salary over 100 thousand lek, or annual income over 1.2 million lek. The declaration is also mandatory for dual-employed persons, as well as for those who have benefited from income from other sources over 50 thousand lek per year, for which tax was not withheld at source.
This category also includes income generated from online platforms such as Meta, Facebook, YouTube, Google, Booking and Airbnb, which are now part of the focus of the tax administration.
The important innovation for this year is related to the benefits for families with children. For the first time, parents with children under the age of 18 will be able to benefit from a deduction from the taxable base in the amount of 48 thousand lek for each child. This benefit will be applied only by one of the parents, the one with the highest income in the family. For this new scheme, the government has foreseen a fund of 1.5 billion lek in the state budget.
Even citizens who are not legally obligated to submit DIVA can voluntarily complete the declaration to benefit from these fiscal incentives. Taxpayers can check their pre-filled declaration in the e-Filing system and apply for the deductions they are entitled to, making the process simpler, faster and more secure.
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