What are the tax deductions that will be applied through DIVA? - Up to 600 thousand lek per year for a certain income level
Income declaration will allow taxpayers to apply for tax deductions.
According to Article 22 of the current income tax law that entered into force on January 1, 2024 and is being implemented for the first time this year regarding the new DIVA declaration form, the personal income taxpayer with income from employment and/or business may deduct from the tax base for the tax period:
a) an amount of 600,000 lek if the annual income is up to 600,000 lek, or an amount of 50,000 lek per month if the monthly income is up to 50,000 lek.
b) an amount of 420,000 lek if the annual income is over 600,000 lek up to 720,000 lek, or an amount of 35,000 lek per month if the monthly income is over 50,000 lek up to 60,000 lek;
c) an amount of 360,000 lek if the annual income is over 720,000 lek, or an amount of 30,000 lek per month if the monthly income is over 60,000 lek.
These deductions are related to established wage tax thresholds, such as the zero tax rate for wages from 0-50 thousand lek.
A personal income tax payer with annual taxable income from employment and/or annual taxable income from business less than 1.2 million lek may deduct, in addition to the individual amounts under point 1 of this article, current expenses for the education of his dependent children, up to a maximum of 100,000 lek.
The personal deduction can only be claimed once in a tax year.
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