DIVA Declarations, Taxes: Here's how to obtain compensation for children
The General Directorate of Taxes, through a post on social networks, has provided details on how to benefit and how to apply to benefit children after completing the DIVA declaration.
Below are the details from this post:
DIVA 2025, Reimbursement of individuals for children and educational expenses
Who benefits from food and education compensation?
Every individual who has completed in DIVA 2025:
a. The relevant section for the number of dependent children.
b. Relevant rubrics for educational expenses. This compensation is available to parents/legal guardians who have an annual taxable income of up to 1.2 million lekë.
How is compensation obtained?
The individual benefits from deductions from the tax base, specifically for:
- Each dependent child under 18 years of age benefits from the corresponding tax deduction of 48,000 lek.
- Educational expenses for dependent children benefit from a total amount of 100,000 lek.
Who makes the request and how many times can it be made?
The request is made only once by the family member with the highest annual income.
*Attention! The compensation is obtained even if the individual is not obliged to declare DIVA 2025.
How do I apply for a refund?
By submitting the DIVA 2025 declaration to your personal account in e-Filing, when the declaration results in an overpayment.
According to the steps from the General Directorate of Taxes, the procedure is as follows:
Create a case as a refund request, in the My Cases module, General Question, in which you attach:
a. Document with personal bank account details.
b. Family certificate.
c. Supporting documentation proving the expenses incurred for the education of children:
Contracts with educational institutions and payment documents (invoices) for children, documents (invoices) for payments for foreign language courses, etc.
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