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Applications for education compensation benefits are open/ Procedure and Documentation to be submitted

2026-02-09 07:12:57, Aktualitet CNA

Applications for education compensation benefits are open/ Procedure and

The tax administration has opened applications for the benefit of the compensation value for children's education, for all those individuals who completed the DIVA and resulted in overpaid tax after deducting expenses worth 48 thousand lek or 100 thousand lek per year.

The tax administration explained to "Monitor" that, as previously announced, the application will be made through the online e-Feling system. After submitting the request, the compensation from the beneficiary individuals will be transferred to their bank accounts that they will declare through the application.

So, after completing the Individual Income Tax Declaration, DIVA 2025, all individuals who have resulted in overpaid tax after deducting expenses for children worth 48 thousand lek per year or 100,000 lek from their annual income, can begin filling out the application form to benefit from compensation.

Procedure, how to apply

The tax administration explained that after logging into the e-Tax system, to create a case such as a refund request, click on the My eFiling module, selecting My Cases, which will be clicked on.

Then the Issue Type module will appear (which provides 4 selection options), but click on the second option called General Questions to create a new issue.

After you have created a new issue, the identification document number for the completed DIVA and an unfilled white form will appear, where the text of the request for refund of the overpaid tax (according to the value displayed in DIVA) will be filled in.

Refund Request

I request that the overpaid tax amount of 6,240 lek be refunded to my bank account after completing DIVA 2025.

The applicant must also attach the following relevant documentation in PDF format to the General Question:

Contracts with educational institutions and payment documents (invoices) for children, documents (invoices) for children, documents (invoices) for payment for foreign languages, etc.

Taxes confirmed to "Monitor" that the entire procedure for filling out the application form is expected to be explained through an instructional video.

How much compensation will be received from DIVA in bank accounts?

Based on some previously published examples, the amount of compensation varies depending on annual income and the deductible amount of expenses that varies according to the number of dependent children, including fixed expenses for education with a maximum value of 100 thousand lek if income is below 1.2 million lek per year.

For cases with gross annual income over 1.2 million lek per year with 1 dependent child, the education compensation is calculated at 62 euros per year.

In the case of an individual with an annual income of over 2 million lek with two dependent children under the age of 18, after deducting expenses for the children worth 96 thousand lek, the overpaid tax or compensation is worth about 12 thousand lek.

For individuals who are paid over 200 thousand lek per month and are subject to a 23% tax, the compensation is 11,040 lek per child.

The maximum amount of compensation received according to the examples results for individuals with incomes below 1.2 million lekë who also benefit from expenses for dependent children and education worth 100,000 lekë. For this category, the compensation reaches 250 euros.

The system for completing DIVA was opened on January 22. The deadline for completion is March 31.

The value of the compensation is automatically calculated by the system. The e-Tax system automatically calculates the value of the compensation after the income declaration is made, even for those individuals who are not required to do so.

The difference in annual tax paid during 2025 or the overpaid tax resulting from the tax recalculation, after deducting the taxable base of expenses of 48 thousand lek per year, regardless of income level and 100 thousand lek if income is up to 1.2 million lek, will be given as compensation for children, after submitting the application request.

The deadline for applying for compensation is up to 3 months after completing the DIVA./ Monitor.al