From 62 to 250 euros, Taxes continue to pay compensation for children from DIVA

2026-06-29 07:53:35, Ekonomi CNA

The Tax Administration is continuing payments to compensate for overpaid tax from the Annual Individual Income Tax Return (DIVA), after deducting expenses for education and raising children.

For each dependent child, the amount of expenses that was deducted from the total income is 48 thousand lek, while for the education of children that only the applicant with a gross income under 1.2 million lek benefits from during the completion of DIVA 2025, 100 thousand lek was calculated (this is the maximum amount and is fixed regardless of the number of children. And it must be documented with fiscalized invoices).

According to data provided by the applicants, the tax administration continues with the process of granting compensation to the bank accounts declared in e-Filing.

In one specific case, an applicant with a gross annual income of over 1.2 million lek per year and with 1 dependent child, who had submitted the application on February 20, 2026, received compensation worth 6,200 lek on June 24, 2026, about 4 months after applying.

As Monitor has previously calculated, the amount of compensation for children's education ranges from around 62 euros to 250 euros, depending on the level of income and the number of dependent children. These values ??are also being confirmed by beneficiaries who have received the compensation.

Based on examples published by Monitor, the compensation varies according to annual income and deductions received for dependent children. For individuals with incomes below 1.2 million lek per year, the benefit is higher as education expenses of up to 100 thousand lek are also included.

For an individual with a gross annual income of over 1.2 million lek and one dependent child, the education allowance is calculated at around 62 euros per year. While for an individual with an annual income of over 1.2 million lek and two dependent children under the age of 18, the allowance amounts to around 12 thousand lek after deducting expenses for the children.

For people with salaries over 200 thousand lek per month, who are taxed at a rate of 23%, the compensation is calculated at 11,040 lek.

The highest amount of compensation, according to published examples, is received by individuals with incomes below 1.2 million lek per year, who simultaneously benefit from the deduction for dependent children and education expenses. In the case of an individual with two dependent children, the compensation can reach up to about 250 euros.

Applications for DIVA 2025 opened on February 3, 2026 through the electronic e-Filing system. The Tax Administration has clarified that after completing the declaration, individuals who result in overpaid tax must submit a refund request in the e-Tax system, through the “My eFiling” module and the “My Issues” section.

Along with the application, applicants must submit a document with bank account details (IBAN), a family certificate, and documentation proving the children's education expenses, including contracts with educational institutions and payment receipts.

According to application data, the tax administration has also started providing compensation to individuals who have overpaid tax, but who do not have dependent children.

This category of overpaid tax resulted after the annual income tax was recalculated in DIVA. So the amount of tax paid each month resulted higher after the annual tax was recalculated. If the difference was positive, this category also had the right to claim the excess in DIVA for compensation.

Tax authorities have also clarified that the right to request compensation is not lost immediately, as individuals can apply for a refund of overpaid tax within the legal deadline of 5 years.

The deadline for completing DIVA 2025 ended on March 31, 2026.

In total, a total of 164,263 individual income tax returns were completed for 2025, an increase of 25% compared to the same period last year.

According to data, around 77 thousand individuals are expected to benefit from compensation from the DIVA system for children under the age of 18.

The system has generated a total fund of 1.4 billion lek for reimbursement to individuals with credit surplus. So far, only 670 million lek have been requested from individuals to be transferred to their bank accounts./Monitor.al