Who benefits from DIVA reimbursement? - Çelmeta: Education discounts, only fiscalized invoices are recognized

Employed individuals with income up to 1.2 million lekë and above this threshold will be entitled to benefit from tax deductions for dependent children, through the completion of the Annual Individual Income Declaration, DIVA 2025, which must be completed by March 31.
In an interview for SCAN TV, the Director of Business Processes at the General Directorate of Taxes, Rezana Çelmeta, explains how the refund application is made.
"For all individuals who are completing DIVA, in the first case, individuals with annual income over 1.2 million lek who are entitled to benefit from a deduction for the number of dependent children and persons with income below 1.2 million lek who are entitled, in addition to dependent children, to benefit from a tax deduction for educational expenses."
Çelmeta explains that for tax deductions related to educational expenses, invoices must be uploaded, which must only be fiscalized, while emphasizing that expenses for various courses are also recognized.
"Educational expenses that have a fiscalized invoice are the only legal document for recognizing expenses. Supporting documents can be contracts from the relevant institutions. And we are not limited to school services, but also preschool and various courses."
So far, nearly 30,000 declarations have been completed, and it is expected that their number will reach 200,000.
"Currently, 30 thousand declarations have been completed and we expect about 200 thousand. The increase is due to the benefit of tax deductions for the first time. The amount of the refund is related to the number of dependent children and tax expenses. Calculations are performed in the system and then the result is verified. The amount depends on the duration of work and the type of income generated. The application is made by the individual with the highest income in the family."
All taxpayers in the country can find out in a simpler way whether or not they are required to complete the Individual Income Tax Declaration, DIVA 2025, through the Tax Administration's electronic service, "Tax Test", which aims to inform and assist individuals who have questions regarding this process.
In which EU country did prices increase the most? - Last year, Romania led with 6.7%. France, the most stable market
In 2025, food prices in the European Union increased by an average of 2.8%, however, the overall picture hides strong divergences from one country to another......
"Made in Albania" foods in foreign markets/ Strong decline in meat and vegetables, but double-digit growth in food processing
Food exports in January 2026 contributed 0.3 percentage points to the total 4.5% decline in exports. Analysis by chapters shows that the hardest hit came......
Albania's transfers in euros, today 95% cheaper! - Before SEPA, cross-border payment costs were up to 17 times higher than in the EU
Albania's SEPA membership has brought a significant transformation in the costs of cross-border transfers in euros, bringing them closer to European Union......
Today, the inaugural meeting of the Peace Board - Prime Minister Rama, in the US to sign the membership agreement
US President Donald Trump will chair the first meeting of the Peace Board today. Delegations from 47 countries plus the European Union are expected to attend......
Energy deposits, KESH cooperation with the French - In focus, the development of storage capacities. Integration into existing infrastructure
The Albanian Electricity Corporation has signed a partnership agreement with Électricité de France and the French Development Agency for advanced cooperation......
How much does postal service cost? Albania among the countries with affordable tariffs in Europe
Postal costs vary from country to country, depending on the weight, distance or type of shipment. However, if we consider a standard item, such as a regular......
103 thousand pairs of clothing suspected of being counterfeit goods are blocked at Durres Customs
The Anti-Smuggling Directorate announces that in cooperation with the Durrës Customs Branch, today it has blocked a quantity of 103,000 pairs of various......
France-Albania/ Minister Malaj invites French investors to invest in priority sectors of the economy
The Minister of Finance, Petrit Malaj, held an official meeting with the Minister Delegate for Foreign Trade and Economic Attractiveness of the French......



