Innovation with DIVA 2025: 48 thousand lek deduction from the taxable base. Educational allowance for children under 18 years old
The Tax Administration announced the start of the implementation of the new DIVA 2025 declaration, in accordance with the Income Tax Law.
Taxes announce that, "this declaration introduces as a novelty the deductions of 48,000 lek from the taxable base as compensation for each child under 18 years of age and educational expenses."
The estimated amount for reimbursement will be around 20 million euros, an amount which will be reimbursed to parents who will complete DIVA 2025.
The declaration will be submitted at the beginning of 2026 for income earned in 2025.
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