Recalculation of taxes for DIVA, families benefit for the education of children up to 18 years old
Families with dependent children under the age of 18 in March 2026 will benefit from the tax compensation for raising and educating children. The compensation will not be given as a fixed amount, but will be received only after the recalculation of the tax paid for 2025. The recalculation of the tax will be done through the completion of the Annual Income Declaration (DIVA) in March 2026.
More specifically, the compensation scheme provides that the tax recalculation will be made after deducting from the taxable base, which is the gross annual income that an individual has generated through salary in 2025, the expenses of 48 thousand lek for raising children (for each child the expense is 48 thousand lek) and the fixed expense of 100 thousand per year for their education (regardless of the number of children, the amount of education expenses is fixed).
Individuals who, as a result of the recalculation, will result in overpaid tax will be compensated for the difference. So the value of the compensation is the difference between the tax paid in 2025 and the recalculated tax in 2026 after deducting expenses.
The new Law "On Income Tax" provides for the entry into force from 2026 of a deduction of expenses of 48 thousand lek per year for each dependent child for individuals with annual income over 1.2 million lek per year and a deduction of expenses for children's education worth 100 thousand lek for individuals with income up to 1.2 million lek per year.
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