Reimbursement of up to 13 thousand lek for children's education - Who benefits and how to apply by completing the DIVA
Employed citizens who have an annual taxable income of up to 1.2 million lekë, by completing the Individual Income Tax Declaration, DIVA, will have the opportunity to benefit from reimbursement for the educational expenses of dependent children.
The individual benefits from a deduction from the tax base for dependent children in a total value of 100,000 lek, which translates into a maximum value returned to the account, up to 13 thousand lek per year.
This is done by completing the DIVA 2025 form, although it is not mandatory for the category with income below 1.2 million lek per year. This form is used to fill in the number of dependent children and educational expenses, so that parents or legal guardians are entitled to reimbursement.
How do I apply for a refund?
By submitting the DIVA 2025 declaration to the personal account in e-Filing, when the declaration results in an overpayment. A case is created as a refund request in the My Cases module, where the documents are attached with the personal bank account details; Family certificate and supporting documentation that proves the expenses incurred for the children's education.
This documentation includes contracts with educational institutions and payment documents or invoices for children, invoices for foreign language tuition, etc.
In the absence of supporting documentation (tax invoice, contract), educational expenses are not recognized for reimbursement. For this reason, it is recommended that any payment for education be made in a documented manner.
But when can a refund request be rejected? The request can be rejected in cases where DIVA 2025 does not result in an overpayment; The documentation is incomplete or incorrect; The expenses are not legal or have not been declared in DIVA.
The individual will have the opportunity to submit a corrective declaration within the legal deadlines, if they find inaccuracies in the declared data.
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