Shqipëria Posted on 2026-02-19 12:40:00

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

From Elisabeta Dosku

Who benefits from DIVA reimbursement? - Çelmeta: Education discounts,

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.

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