{"id":31445,"date":"2026-01-15T21:05:33","date_gmt":"2026-01-15T21:05:33","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=31445"},"modified":"2026-05-12T16:38:51","modified_gmt":"2026-05-12T16:38:51","slug":"annual-declaration-child-and-educational-expense-reimbursement-rules-beneficiaries-exemptions","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet\/","title":{"rendered":"Annual Individual Income Tax Return (DIVA): Refunds for Children and Education Expenses (Rules, Beneficiaries, Exceptions)"},"content":{"rendered":"

The Annual Individual Income Tax Return (DIVA) is the annual return through which individuals declare all income earned during the year and determine their final personal income tax liability. Through this return, the annual tax is recalculated by taking into account all income sources and the tax deductions allowed by law, and by comparing the tax already paid during the year with the recalculated tax, in order to determine whether an additional payment is due or a refund is applicable.\nWith the entry into force of the new Income Tax Law (Law No. 29\/2023<\/a>), new tax relief measures have been introduced that directly affect families with dependent children. These measures specifically include tax deductions and refunds related to the costs of raising and educating children. The sections below explain how this scheme operates, who is eligible to benefit, what has changed, and how to complete the annual tax return in order to claim the applicable benefits.<\/p>\n\n\n\n

What is DIVA and why do you need to file it?<\/h2>\n\n\n\n

DIVA \u00ebsht\u00eb deklarata vjetore e t\u00eb ardhurave personale. N\u00ebse ti ke realizuar mbi nj\u00eb prag t\u00eb caktuar t\u00eb ardhurash, ke pasur m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs dhe ke t\u00eb ardhura t\u00eb cilat nuk jan\u00eb tatuar; ligji t\u00eb detyron ta dor\u00ebzosh k\u00ebt\u00eb deklarat\u00eb brenda afatit (deri m\u00eb 31 mars t\u00eb vitit pasardh\u00ebs). Q\u00ebllimi \u00ebsht\u00eb q\u00eb administrata tatimore t\u00eb b\u00ebj\u00eb llogaritjen e tatimit \u2013 d.m.th. t\u00eb krahasoj\u00eb sa tatim ke paguar gjat\u00eb vitit (p.sh. t\u00eb mbajtur nga paga jote \u00e7do muaj) me sa duhej t\u00eb paguaje n\u00eb total, duke llogaritur t\u00eb gjitha t\u00eb ardhurat s\u00eb bashku.<\/p>\n\n\n\n

N\u00ebse gjat\u00eb vitit ke paguar m\u00eb pak tatim se sa duhej, do t\u00eb dal\u00eb nj\u00eb detyrim p\u00ebr pages\u00eb shtes\u00eb. N\u00ebse ke paguar m\u00eb shum\u00eb sesa duhej (p.sh. sepse ke p\u00ebrfituar zbritje tatimore shtes\u00eb), at\u00ebher\u00eb krijohet nj\u00eb tepric\u00eb kreditore \u2013 pra tatimet t\u00eb kan\u00eb borxh para p\u00ebr t\u2019i kthyer mbrapsht si rimbursim. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, DIVA siguron q\u00eb \u00e7do individ n\u00eb fund t\u00eb vitit paguan sakt\u00ebsisht tatimin e ligjsh\u00ebm, as m\u00eb shum\u00eb e as m\u00eb pak.<\/p>\n\n\n\n

Kush \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb? Sipas ligjit t\u00eb ri, duhet t\u00eb plot\u00ebsosh DIVA-n n\u00ebse plot\u00ebson t\u00eb pakt\u00ebn nj\u00eb nga kushtet e m\u00ebposhtme:<\/p>\n\n\n\n

High Income<\/strong><\/h3>\n\n\n\n

Ke t\u00eb ardhura bruto vjetore mbi 1.2 milion\u00eb lek\u00eb (nga \u00e7do burim: pag\u00eb, qira, divident, interesa bankare, fitime kapitale, loj\u00ebra fati, etj.). Ky prag ishte 2 milion\u00eb lek\u00eb, por \u00ebsht\u00eb ulur n\u00eb 1.2 milion\u00eb duke filluar me t\u00eb ardhurat e vitit 2024.<\/p>\n\n\n\n

Multiple Employment<\/strong><\/h3>\n\n\n\n

Ke qen\u00eb i pun\u00ebsuar te m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs nj\u00ebkoh\u00ebsisht, pavar\u00ebsisht shum\u00ebs totale t\u00eb t\u00eb ardhurave. Edhe n\u00ebse paga jote e kombinuar \u00ebsht\u00eb n\u00ebn 1.2 milion\u00eb lek\u00eb, fakti q\u00eb ke pasur dy (ose m\u00eb shum\u00eb) paga paralele t\u00eb detyron t\u00eb deklarosh, sepse tatimi duhet rillogaritur mbi totalin.<\/p>\n\n\n\n

Untaxed Income During the Year<\/strong><\/h3>\n\n\n\n

Ke realizuar t\u00eb ardhura mbi 50,000 lek\u00eb q\u00eb nuk jan\u00eb tatimuar n\u00eb momentin e pages\u00ebs. Kjo vlen p.sh. p\u00ebr t\u00eb ardhura nga qiraja (kur qiramarr\u00ebsi \u00ebsht\u00eb individ dhe s\u2019\u00ebsht\u00eb mbajtur tatim), t\u00eb ardhura nga jasht\u00eb vendit, ose \u00e7do t\u00eb ardhur tjet\u00ebr ku s\u2019t\u00eb \u00ebsht\u00eb mbajtur tatimi n\u00eb burim. K\u00ebto raste tani duhen deklaruar dhe tatimuar p\u00ebrmes DIVA-s.<\/p>\n\n\n\n

\n

Edhe personat jo-rezident\u00eb q\u00eb kan\u00eb realizuar t\u00eb ardhura t\u00eb tatueshme n\u00eb Shqip\u00ebri duhet t\u00eb dor\u00ebzojn\u00eb k\u00ebt\u00eb deklarat\u00eb.<\/p>\n<\/blockquote>\n\n\n\n

N\u00ebse ti nuk e dor\u00ebzon fare deklarat\u00ebn brenda afatit ligjor, gjobitesh me 3,000 lek\u00eb. Po ashtu, n\u00ebse nga deklarata rezulton q\u00eb ke pasur tatime p\u00ebr t\u00eb paguar dhe s\u2019i ke paguar n\u00eb koh\u00eb, do t\u00eb ngarkohesh me kamat\u00ebvonesa dhe penalitete p\u00ebr vones\u00ebn. Pra, \u00ebsht\u00eb e r\u00ebnd\u00ebsishme ta dor\u00ebzosh n\u00eb koh\u00eb DIVA-n n\u00ebse je i detyruar \u2013 jo vet\u00ebm p\u00ebr t\u00eb shmangur gjobat, por edhe sepse p\u00ebrfiton rimbursimet apo zbritjet tatimore q\u00eb t\u00eb takojn\u00eb.<\/p>\n\n\n\n

How refunds work for dependent children and children\u2019s education expenses<\/h2>\n\n\n\n

Leht\u00ebsit\u00eb m\u00eb t\u00eb reja fiskale (t\u00eb vendosura nga ligji i ri) lidhen me kompensimin tatimor p\u00ebr familjet me f\u00ebmij\u00eb n\u00eb ngarkim. Kjo skem\u00eb fillon e zbatohet p\u00ebr t\u00eb ardhurat e vitit 2025 e n\u00eb vazhdim, q\u00eb do thot\u00eb se p\u00ebr her\u00eb t\u00eb par\u00eb do ta shohim n\u00eb praktik\u00eb n\u00eb deklarat\u00ebn q\u00eb dor\u00ebzohet n\u00eb mars 2026. <\/p>\n\n\n\n

Si funksionon?\u00a0<\/h3>\n\n\n\n

Kur plot\u00ebson DIVA-n, do t\u00eb kesh mund\u00ebsi t\u00eb deklarosh nj\u00eb shum\u00eb t\u00eb caktuar si\u00a0shpenzim i zbritsh\u00ebm\u00a0p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7 dhe p\u00ebr shpenzimet arsimore t\u00eb tyre. K\u00ebto shpenzime t\u00eb deklaruara ulen nga baza tatimore vjetore,\u00a0rillogaritet tatimi i ri\u00a0mbi paga, dhe krahasohet me tatimin q\u00eb ke paguar gjat\u00eb vitit.\u00a0N\u00ebse tatimi i rillogaritur del m\u00eb i ul\u00ebt\u00a0se ai q\u00eb ke paguar gjat\u00eb vitit, diferenca\u00a0t\u00eb kthehet mbrapsht si rimbursim\u00a0nga administrata tatimore.<\/p>\n\n\n\n

\n

Pra, nuk \u00ebsht\u00eb se shteti t\u00eb jep nj\u00eb shum\u00eb fikse parash direkt p\u00ebr \u00e7do f\u00ebmij\u00eb, por t\u00eb ul tatimin e paguar duke llogaritur 48,000 lek\u00eb m\u00eb pak t\u00eb ardhura t\u00eb tatueshme p\u00ebr \u00e7do f\u00ebmij\u00eb dhe deri 100,000 lek\u00eb shpenzime arsimore si t\u00eb zbritshme. Kjo ulje n\u00eb baz\u00ebn tatimore b\u00ebn q\u00eb tatimi i ri i llogaritur t\u00eb dal\u00eb m\u00eb i vog\u00ebl sesa tatimi q\u00eb ishte mbajtur pa k\u00ebto zbritje. <\/p>\n<\/blockquote>\n\n\n\n

Example<\/h3>\n\n\n\n

N\u00ebse gjat\u00eb 2025-\u00ebs paga jote \u00ebsht\u00eb tatimuar \u00e7do muaj normalisht, kur t\u00eb deklarosh n\u00eb 2026 dhe t\u00eb zbres\u00ebsh shpenzimet p\u00ebr f\u00ebmij\u00ebt, mund t\u00eb rezultoj\u00eb q\u00eb ke paguar, fjala vjen, 30 mij\u00eb lek\u00eb\u00a0m\u00eb shum\u00eb tatim\u00a0sesa duhej. K\u00ebt\u00eb\u00a0diferenc\u00eb prej 30 mij\u00eb lek\u00ebsh ke t\u00eb drejt\u00eb ta rimarr\u00ebsh\u00a0nga tatimet.<\/p>\n\n\n\n

Administrata Tatimore ka b\u00ebr\u00eb t\u00eb ditur se, pasi t\u00eb plot\u00ebsosh deklarat\u00ebn me k\u00ebto zbritje n\u00eb mars, n\u00ebse rezulton tepric\u00eb kreditore (tatim i mbipaguar), mund t\u00eb b\u00ebsh k\u00ebrkes\u00eb dhe brenda 3 muajve t\u00eb marr\u00ebsh parat\u00eb e rimbursimit. Pra, praktikisht, parat\u00eb q\u00eb ke paguar tep\u00ebr n\u00eb tatim do t\u00eb t\u2019i kalojn\u00eb n\u00eb llogarin\u00eb t\u00ebnde bankare (ose mund t\u00eb zbriten ndaj detyrimeve t\u00eb tjera tatimore, sipas rregullave).<\/p>\n\n\n\n

Kujdes: Rimbursimi nuk jepet automatikisht \u2013 duhet\u00a0t\u00eb deklarosh sakt\u00eb f\u00ebmij\u00ebt dhe shpenzimet\u00a0p\u00ebr ta dhe t\u00eb k\u00ebrkosh rimbursimin pas konfirmimit t\u00eb deklarat\u00ebs. Gjithashtu, kompensimi\u00a0nuk \u00ebsht\u00eb i pakusht\u00ebzuar: duhet t\u00eb\u00a0keni dokumentacion\u00a0q\u00eb v\u00ebrteton shpenzimet arsimore (fatura, mandat-pagesa shkollash, etj.) dhe f\u00ebmija duhet t\u00eb jet\u00eb realisht n\u00eb ngarkimin t\u00ebnd. N\u00eb seksionet m\u00eb posht\u00eb do sqarojm\u00eb\u00a0kriteret specifike\u00a0se kush p\u00ebrfiton dhe kush jo.<\/p>\n\n\n\n

Who benefits and who is excluded from these deductions?<\/h2>\n\n\n\n

P\u00ebrfituesit kryesor\u00eb t\u00eb k\u00ebsaj skeme jan\u00eb prind\u00ebrit rezident\u00eb n\u00eb Shqip\u00ebri, me f\u00ebmij\u00eb n\u00eb ngarkim n\u00ebn 18 vje\u00e7. Ligji parashikon q\u00eb \u00e7do f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7 u jep prind\u00ebrve t\u00eb drejt\u00ebn e nj\u00eb zbritjeje prej 48,000 lek\u00ebsh n\u00eb vit nga t\u00eb ardhurat e tatueshme. Gjithashtu, prind\u00ebrit mund t\u00eb zbresin deri n\u00eb 100,000 lek\u00eb n\u00eb vit p\u00ebr shpenzimet arsimore t\u00eb f\u00ebmij\u00ebve, si pagesa shkollore, libra, kurse, uniforma, etj.. Megjithat\u00eb, jo t\u00eb gjith\u00eb prind\u00ebrit i g\u00ebzojn\u00eb nj\u00ebsoj k\u00ebto p\u00ebrfitime \u2013 ka disa kufizime t\u00eb r\u00ebnd\u00ebsishme:<\/p>\n\n\n\n

Annual income over 1.2 million ALL<\/strong><\/h3>\n\n\n\n

N\u00ebse ti ke t\u00eb ardhura t\u00eb larta (mbi 1.2 mln lek\u00eb\/vit), p\u00ebrfiton vet\u00ebm zbritjen p\u00ebr f\u00ebmij\u00ebt (48 mij\u00eb lek\u00eb secili), por nuk p\u00ebrfiton zbritjen p\u00ebr shpenzimet arsimore. Logjika \u00ebsht\u00eb se ata me t\u00eb ardhura m\u00eb t\u00eb larta kan\u00eb p\u00ebrfituar tashm\u00eb personalisht nj\u00eb nivel zbritjeje (p.sh. ata me paga t\u00eb larta paguajn\u00eb tatim m\u00eb t\u00eb ul\u00ebt fal\u00eb normave progresive t\u00eb reja) dhe zbritja shtes\u00eb p\u00ebr shkollimin u \u00ebsht\u00eb kufizuar.<\/p>\n\n\n\n

Annual income over 1.2 million ALL<\/strong><\/h3>\n\n\n\n

Prind\u00ebrit me t\u00eb ardhura m\u00eb t\u00eb ul\u00ebta ose mesatare (\u2264 1.2 mln lek\u00eb\/vit) i marrin t\u00eb dyja p\u00ebrfitimet. Pra, 48 mij\u00eb lek\u00eb p\u00ebr \u00e7do f\u00ebmij\u00eb dhe deri 100 mij\u00eb lek\u00eb n\u00eb total p\u00ebr shpenzimet arsimore vjetore. Edhe n\u00ebse ke m\u00eb shum\u00eb se nj\u00eb f\u00ebmij\u00eb, shuma maksimale p\u00ebr arsim mbetet 100 mij\u00eb lek\u00eb n\u00eb vit (\u00ebsht\u00eb fikse, pavar\u00ebsisht numrit t\u00eb f\u00ebmij\u00ebve).<\/p>\n\n\n\n

Only one parent claims the deduction<\/strong><\/h3>\n\n\n\n

N\u00ebse f\u00ebmij\u00ebt jan\u00eb n\u00eb ngarkim t\u00eb dy prind\u00ebrve, zbritjet p\u00ebr f\u00ebmij\u00ebt dhe arsimin mund t\u2019i k\u00ebrkoj\u00eb vet\u00ebm nj\u00ebri prej prind\u00ebrve, jo t\u00eb dy. Konkretisht, ligji dhe udh\u00ebzimi k\u00ebrkojn\u00eb q\u00eb zbritjet t\u2019i marr\u00eb prindi me t\u00eb ardhurat vjetore m\u00eb t\u00eb larta. Kjo p\u00ebr t\u00eb parandaluar \u201cdyfishimin\u201d e p\u00ebrfitimit. Prindi tjet\u00ebr nuk mund t\u2019i deklaroj\u00eb k\u00ebto zbritje n\u00eb DIVA-n e vet.<\/p>\n\n\n\n

Children must be legally \u201cdependent\u201d<\/strong><\/h3>\n\n\n\n

Kjo do t\u00eb thot\u00eb, f\u00ebmija duhet t\u00eb figuroj\u00eb n\u00eb certifikat\u00ebn familjare t\u00eb tatimpaguesit (pra, t\u00eb jeni prind kujdestar ligjor i tij) dhe normalisht n\u00ebn 18 vje\u00e7 gjat\u00eb vitit p\u00ebrkat\u00ebs fiskal. N\u00ebse f\u00ebmija ka mbushur 18 vje\u00e7 gjat\u00eb vitit, ai nuk konsiderohet m\u00eb \u201cn\u00eb ngarkim\u201d p\u00ebr at\u00eb vit (p\u00ebrjashtim mund t\u00eb b\u00ebjn\u00eb raste si f\u00ebmij\u00eb q\u00eb vazhdojn\u00eb shkoll\u00ebn e mesme dhe jan\u00eb pak mbi 18 \u2013 por kjo nuk mbulohet nga ligji, i cili flet qart\u00ebsisht p\u00ebr\u00a0<18 vje\u00e7). Pra, sapo f\u00ebmija t\u00eb mbush\u00eb 18 vje\u00e7, nuk llogaritet m\u00eb p\u00ebr k\u00ebt\u00eb kompensim.<\/p>\n\n\n\n

Documentation of education expenses<\/strong><\/h3>\n\n\n\n

P\u00ebr t\u00eb marr\u00eb zbritjen e 100 mij\u00eb lek\u00ebve p\u00ebr arsim, duhet t\u00eb kesh dokumente q\u00eb e provojn\u00eb se ke b\u00ebr\u00eb shpenzime p\u00ebr arsimin e f\u00ebmij\u00ebs n\u00eb vitin p\u00ebrkat\u00ebs. Administrata tatimore k\u00ebshillon: ruaj faturat e pagesave p\u00ebr shkoll\u00eb, kurse, libra, transport shkollor, etj., gjat\u00eb gjith\u00eb vitit. Pastaj, kur plot\u00ebson DIVA-n, deklaro shum\u00ebn totale t\u00eb k\u00ebtyre shpenzimeve (deri n\u00eb kufirin 100 mij\u00eb lek\u00eb). N\u00ebse nuk ke fatura, zbritja mund t\u00eb mos njihet n\u00eb rast kontrolli tatimor.<\/p>\n\n\n\n

Example<\/strong><\/h2>\n\n\n\n

Nj\u00eb familje ku prind\u00ebrit fitojn\u00eb 1.5 milion\u00eb lek\u00eb n\u00eb vit (secili nga puna) dhe kan\u00eb nj\u00eb f\u00ebmij\u00eb, nuk do t\u00eb p\u00ebrfitoj\u00eb uljen prej 100 mij\u00eb lek\u00ebsh p\u00ebr shkoll\u00ebn, por do t\u00eb p\u00ebrfitoj\u00eb 48 mij\u00eb lek\u00eb zbritje p\u00ebr f\u00ebmij\u00ebn. N\u00eb nj\u00eb familje tjet\u00ebr ku t\u00eb ardhurat e prindit kryesor jan\u00eb 800 mij\u00eb lek\u00eb n\u00eb vit dhe ka dy f\u00ebmij\u00eb, ai prind mund t\u00eb deklaroj\u00eb t\u00eb dyja zbritjet: 2\u00d748,000 = 96,000 lek\u00eb p\u00ebr f\u00ebmij\u00ebt + deri 100,000 lek\u00eb shpenzime arsimore. Kjo do t\u2019i ul\u00eb ndjesh\u00ebm tatimin q\u00eb i takon p\u00ebr at\u00eb vit, ndoshta deri n\u00eb pik\u00ebn q\u00eb del me rimbursim.<\/p>\n\n\n\n

How to file the DIVA return<\/h2>\n\n\n\n

Si dor\u00ebzohet DIVA? Procesi kryhet online, p\u00ebrmes portalit t\u00eb tatimeve (e-filing).<\/a> Ti duhet t\u00eb identifikohesh me NID-int\u00ebnd (Numri i Identifikimit t\u00eb Tatimpaguesit) \u2013 p\u00ebr individ\u00ebt rezident\u00eb ky \u00ebsht\u00eb numri personal i kart\u00ebs ID. Deklarata plot\u00ebsohet elektronikisht duke plot\u00ebsuar t\u00eb ardhurat n\u00eb rubrikat p\u00ebrkat\u00ebse (paga primare, paga t\u00eb tjera, qira, divident\u00eb, interesa, etj.), tatimin e mbajtur gjat\u00eb vitit p\u00ebr secil\u00ebn, dhe zbritjet e lejuara. Formulari standard i DIVA-s p\u00ebrmban edhe seksione ku deklaron numrin e f\u00ebmij\u00ebve n\u00eb ngarkim dhe shpenzimet arsimore (n\u00ebse ke t\u00eb drejt\u00eb t\u2019i k\u00ebrkosh).<\/p>\n\n\n\n

Pasi ke plot\u00ebsuar t\u00eb dh\u00ebnat, sistemi tatimor (ose vet\u00eb llogaritjet e tua n\u00eb formular) do t\u00eb llogarisin automatikisht tatimin p\u00ebrfundimtar. N\u00eb fund, paraqitet nj\u00eb p\u00ebrmbledhje ku mund t\u00eb shoh\u00ebsh:<\/p>\n\n\n\n

(1) The total tax calculated on the basis of the declared income. <\/p>\n\n\n\n

(2) Tatimin q\u00eb \u00ebsht\u00eb paguar tashm\u00eb gjat\u00eb vitit (p\u00ebrmes mbajtjeve n\u00eb burim nga paga, qiraja, etj.). <\/p>\n\n\n\n

(3) Rezultati final: q\u00eb mund t\u00eb jet\u00eb detyrim p\u00ebr pages\u00eb ose tepric\u00eb p\u00ebr rimbursim.<\/p>\n\n\n\n

N\u00ebse del nj\u00eb shum\u00eb p\u00ebr t\u00eb paguar (detyrim), at\u00eb duhet ta paguash brenda afatit ligjor (31 Mars t\u00eb vitit pasardh\u00ebs). N\u00ebse del nj\u00eb shum\u00eb p\u00ebr t\u2019u rimbursuar, ke t\u00eb drejt\u00eb ta k\u00ebrkosh k\u00ebt\u00eb rimbursim me aplikim tek Drejtoria e Tatimeve brenda 3 muajve. Shuma e rimbursimit zakonisht kalohet n\u00eb llogarin\u00eb bankare q\u00eb ke deklaruar.<\/p>\n\n\n\n

Personal Status Declaration<\/h3>\n\n\n\n

N\u00eb kuad\u00ebr t\u00eb leht\u00ebsirave t\u00eb reja, administrata ka futur edhe konceptin e Deklarat\u00ebs s\u00eb Statusit Personal. Ky \u00ebsht\u00eb nj\u00eb formular q\u00eb i jep pun\u00ebdh\u00ebn\u00ebsit t\u00eb dh\u00ebna mbi statusin t\u00ebnd (p.sh. n\u00ebse ke f\u00ebmij\u00eb n\u00eb ngarkim, n\u00ebse ke pun\u00eb tjet\u00ebr paralelisht, etj.), n\u00eb m\u00ebnyr\u00eb q\u00eb tatimi mujor n\u00eb pag\u00eb t\u00eb llogaritet drejt\u00eb gjat\u00eb vitit. Duke plot\u00ebsuar k\u00ebt\u00eb deklarat\u00eb te pun\u00ebdh\u00ebn\u00ebsi, ti mund t\u00eb b\u00ebsh q\u00eb nj\u00eb pjes\u00eb e zbritjeve (ato personale baz\u00eb) t\u00eb aplikohen muaji p\u00ebr muaj, q\u00eb t\u00eb mos krijohet shum\u00eb diferenc\u00eb n\u00eb fund t\u00eb vitit. Megjithat\u00eb, p\u00ebr zbritjet e f\u00ebmij\u00ebve dhe arsimit, aplikimi b\u00ebhet kryesisht n\u00eb deklarat\u00ebn vjetore \u2013 pra, te DIVA.<\/p>\n\n\n\n

Read also The Payroll Agent and the Statement of Personal Status: What you need to know?<\/a><\/p>\n\n\n\n

Submission and confirmation of the return<\/h3>\n\n\n\n

Pasi t\u00eb kesh plot\u00ebsuar DIVA-n online, e dor\u00ebzon elektronikisht dhe sistemi gjeneron nj\u00eb konfirmim dor\u00ebzimi. Ruaje at\u00eb konfirmim (mund ta printosh ose ta ruash si PDF) sepse \u00ebsht\u00eb prov\u00eb q\u00eb ke deklaruar n\u00eb afat. Tatimet mund t\u00eb kryejn\u00eb m\u00eb pas verifikime t\u00eb deklarat\u00ebs tuaj, dhe n\u00ebse gjith\u00e7ka \u00ebsht\u00eb n\u00eb rregull, deklarata konsiderohet e mbyllur. N\u00eb rast se ata konstatojn\u00eb gabime a pasakt\u00ebsi, mund t\u00eb t\u00eb njoftojn\u00eb p\u00ebr sakt\u00ebsim ose mund t\u00eb korrigjojn\u00eb vet\u00eb (n\u00eb raste specifike). Por n\u00eb p\u00ebrgjith\u00ebsi, n\u00ebse e plot\u00ebson me kujdes t\u00eb dh\u00ebnat, deklarata konfirmohet pa probleme.<\/p>\n\n\n\n

New rules applicable from 2024<\/h2>\n\n\n\n

Ligji i ri No. 29\/2023<\/a> ka sjell\u00eb nj\u00eb s\u00ebr\u00eb ndryshimesh n\u00eb tatimin mbi t\u00eb ardhurat personale, q\u00eb hyjn\u00eb n\u00eb fuqi gradualisht. Ja pikat kryesore q\u00eb duhet t\u00eb kesh parasysh:<\/p>\n\n\n\n

Lower declaration threshold<\/strong><\/h3>\n\n\n\n

Si\u00e7 u p\u00ebrmend, tashm\u00eb \u00e7do i ardhur me mbi 1.2 milion\u00eb lek\u00eb\/vit duhet t\u00eb deklaroj\u00eb (pragu i vjet\u00ebr 2 milion\u00eb u ul n\u00eb 1.2 mln). Kjo do t\u00eb thot\u00eb q\u00eb m\u00eb shum\u00eb individ\u00eb do t\u00eb dor\u00ebzojn\u00eb DIVA-n p\u00ebr her\u00eb t\u00eb par\u00eb p\u00ebr vitin 2024. N\u00ebse paga jote mujore e kalon 100 mij\u00eb lek\u00eb (bruto) ose ke burime t\u00eb tjera q\u00eb e \u00e7ojn\u00eb totalin mbi 1.2 mln, p\u00ebrgatitu t\u00eb deklarosh.<\/p>\n\n\n\n

New filing deadline<\/strong><\/h3>\n\n\n\n

Afati final \u00ebsht\u00eb 31 mars (jo m\u00eb 30 prill si m\u00eb par\u00eb). P\u00ebr vitin 2024 (q\u00eb deklarohet n\u00eb 2025) kjo dat\u00eb \u00ebsht\u00eb e H\u00ebn\u00eb, 31 Mars 2025. Mos e humb k\u00ebt\u00eb afat, pasi pas tij vihet gjoba.<\/p>\n\n\n\n

Declaration of previously untaxed income<\/strong><\/h3>\n\n\n\n

Tani e tutje edhe shumat e vogla (mbi 50 mij\u00eb lek\u00eb) p\u00ebr t\u00eb cilat nuk \u00ebsht\u00eb mbajtur dhe paguar n\u00eb burim gjat\u00eb vitit (p.sh. qiraja e dh\u00ebn\u00eb pa tatim, para t\u00eb ardhura nga jasht\u00eb, apo fitime nga platformat online) duhet t\u00eb raportohen n\u00eb DIVA p\u00ebr t\u00eb paguar tatimin. Kjo rrit transparenc\u00ebn dhe formalizimin \u2013 q\u00eb do t\u00eb thot\u00eb se edhe n\u00ebse ke pasur nj\u00eb qira t\u00eb vog\u00ebl apo fitim nga freelance online, duhet ta deklarosh.<\/p>\n\n\n\n

New salary tax rates (from 2025)<\/strong><\/p>\n\n\n\n

Deri n\u00eb dhjetor 2024, pagat tatoheshin me skem\u00eb progresive mujore. P\u00ebr shembull, nj\u00eb pjes\u00eb e pag\u00ebs ishte e patatueshme dhe pjesa tjet\u00ebr tatohej me 13% ose 23% sipas intervalit. Nga janari 2025 hyn n\u00eb fuqi skema e re e tatimit n\u00eb pag\u00eb: 13% p\u00ebr t\u00eb ardhurat deri n\u00eb 2,040,000 lek\u00eb\/vit dhe 23% p\u00ebr shum\u00ebn mbi k\u00ebt\u00eb prag. Kjo e thjeshton llogaritjen: praktikisht 13% p\u00ebr pjes\u00ebn deri ~170 mij\u00eb lek\u00eb\/muaj, dhe 23% p\u00ebr pjes\u00ebn mbi at\u00eb. Efekti i k\u00ebsaj \u00ebsht\u00eb se shumica e t\u00eb pun\u00ebsuarve do ken\u00eb tatime t\u00eb mbajtura pak m\u00eb ndryshe gjat\u00eb vitit 2025, me q\u00ebllim q\u00eb n\u00eb fund t\u00eb vitit t\u00eb mos dalin diferenca ekstreme p\u00ebr t\u2019u paguar.<\/p>\n\n\n\n

Read also 2024 Annual Personal Income Tax Return: Obligation, Deadlines, and New Rules<\/a><\/p>\n\n\n\n

Monthly personal deductions based on salary level<\/strong><\/h3>\n\n\n\n

Skema e re e p\u00ebrcaktuar n\u00eb ligj jep zbritje personale t\u00eb ndryshme bazuar n\u00eb pag\u00ebn vjetore: deri 600 mij\u00eb lek\u00eb n\u00eb vit \u2013 zbritje 600 mij\u00eb; 600\u2013720 mij\u00eb \u2013 zbritje 420 mij\u00eb; mbi 720 mij\u00eb \u2013 zbritje 360 mij\u00eb lek\u00eb. K\u00ebto t\u00eb ndara n\u00eb muaj b\u00ebhen 50 mij\u00eb, 35 mij\u00eb, ose 30 mij\u00eb lek\u00eb zbritje n\u00eb muaj respektivisht. Kjo \u00ebsht\u00eb arsyeja q\u00eb, p.sh., nga 2025 nj\u00eb pag\u00eb e ul\u00ebt mund t\u00eb mos tatohet fare (se e mbulon zbritja 50 mij\u00eb mujore), nd\u00ebrsa nj\u00eb pag\u00eb e lart\u00eb do ket\u00eb vet\u00ebm 30 mij\u00eb lek\u00eb t\u00eb patatueshme n\u00eb muaj para llogaritjes s\u00eb tatimit. K\u00ebto zbritje mujore aplikohen nga Agjenti i List\u00ebpages\u00ebs (pra pun\u00ebdh\u00ebn\u00ebsi) pasi ti deklaron statusin t\u00ebnd personal.<\/p>\n\n\n\n

New deductions for children and education<\/strong><\/h3>\n\n\n\n

K\u00ebto do t\u00eb aplikohen n\u00eb deklarat\u00ebn vjetore (si\u00e7 e shpjeguam m\u00eb lart) dhe jan\u00eb nj\u00eb risi e madhe. Nga viti 2025 e tutje, ligji i ri u jep mund\u00ebsi individ\u00ebve t\u00eb p\u00ebrfitojn\u00eb nga k\u00ebto zbritje tatimore p\u00ebr f\u00ebmij\u00ebt n\u00eb ngarkim dhe shpenzimet arsimore. Kjo do t\u00eb b\u00ebj\u00eb q\u00eb familjet me f\u00ebmij\u00eb t\u00eb ken\u00eb nj\u00eb barr\u00eb tatimore m\u00eb t\u00eb leht\u00eb. Ky \u00ebsht\u00eb nj\u00eb lajm i mir\u00eb p\u00ebr shum\u00eb prind\u00ebr!<\/p>\n\n\n\n

\n

N\u00ebse ti je nj\u00eb individ q\u00eb p\u00ebrmbush kriteret, sigurohu t\u2019i shfryt\u00ebzosh k\u00ebto rregulla t\u00eb reja. Jo vet\u00ebm q\u00eb do paguash tatimin e sakt\u00eb, por mund t\u00eb kursesh para t\u00eb konsiderueshme p\u00ebrmes zbritjeve. Mjafton t\u00eb deklarosh sakt\u00eb dhe t\u00eb dor\u00ebzosh n\u00eb afat dokumentet p\u00ebrkat\u00ebse.<\/p>\n<\/blockquote>\n\n\n\n

Frequently Asked Questions (FAQ)<\/h2>\n\n\n\n
Who is required to complete the DIVA? If I have only one salary below 1.2 million lek, am I obligated?<\/strong>

DIVA must be filed by those whose total annual income exceeds 1.2 million lek, those with more than one employer, and those whose non-wage income during the year exceeds 50,000 lek. So, if you only had one job and your annual gross salary is \u2264 1.2 million lek, you are not legally required to file \u2013 but: If you have children and want to claim the tax refund for them, you have the right to file voluntarily to obtain that relief. The law doesn't prevent you from filing the DIVA even if your income is below the threshold, if you have a reason to do so (e.g., you're claiming the child and school deductions). In fact, the tax administration encourages anyone earning over 100,000 lek a month, or who has more than one source of income, to file in order to be in compliance and to benefit from deductions.<\/p> <\/div>

How can I benefit from the child deductions if my salary was taxed normally throughout the year?<\/strong><\/strong>

Thjesht\u00a0duke deklaruar n\u00eb DIVA. Pun\u00ebdh\u00ebn\u00ebsi gjat\u00eb vitit nuk ka si t\u2019i dij\u00eb benefitet e tua familjare (p\u00ebrve\u00e7 n\u00ebse ke plot\u00ebsuar tek ai deklarat\u00ebn e statusit personal). N\u00eb deklarat\u00ebn vjetore, ti do t\u00eb sh\u00ebnosh numrin e f\u00ebmij\u00ebve n\u00eb ngarkim dhe shum\u00ebn e shpenzimeve arsimore. N\u00ebse je brenda kushteve ligjore (f\u00ebmij\u00eb <18 vje\u00e7, ti je prindi me t\u00eb ardhura m\u00eb t\u00eb larta, etj.), sistemi i tatimeve do ta llogaris\u00eb automatikisht zbritjen p\u00ebr secilin f\u00ebmij\u00eb (48 mij\u00eb lek\u00eb) dhe shpenzimet (deri 100 mij\u00eb lek\u00eb). Kjo do t\u00eb ul\u00eb baz\u00ebn tatimore mbi t\u00eb cil\u00ebn llogaritet tatimi yt vjetor. Si pasoj\u00eb, del q\u00eb ke paguar disi m\u00eb shum\u00eb tatim gjat\u00eb vitit. Diferenca midis tatimit t\u00eb paguar dhe tatimit final kthehet si\u00a0rimbursim\u00a0p\u00ebr ty. Pra, nuk duhet ndonj\u00eb veprim i ve\u00e7ant\u00eb gjat\u00eb vitit \u2013 mjafton t\u00eb mos harrosh t\u2019i deklarosh k\u00ebto zbritje n\u00eb fund.<\/p> <\/div>

What documents do I need to collect to justify the child deductions?<\/strong>

For the children themselves (48,000 lek\u00eb each), you don't need any financial documents \u2013 a family certificate proving they are your dependents is sufficient (the administration easily verifies this in the civil registry). For educational expenses (100,000 lek\u00eb), you must keep the invoices or payment receipts you've incurred: e.g., the private school invoice, payment receipts for extracurricular courses, invoices for books and teaching materials, etc. When you file the declaration, you won't upload those invoices, but you must keep them safe. The tax authorities have the right to request them for audit up to several years later. So, if you claim the deduction, make sure the expense is documented and lawful.<\/p> <\/div>

Can both parents get discounts for the same child?<\/strong>

No. For each child in care, the 48,000-lek deduction (and education expenses) is granted only once a year and only by one parent. Usually, the parent who has paid the most tax during the year (i.e., with higher income) declares and benefits, so that the effect of the deduction is maximized. The other parent simply files their DIVA without these deductions (or may not have any obligation to file at all, depending on their income). This is important: coordinate within the family so you don't declare the same child twice, as the system will reject it for duplication.<\/p> <\/div>

My child turned 18 in January of this year \u2013 do I get the discount for the months when they were 17?<\/strong>

Unfortunately, no. The law simply formulates the criterion as \u201cchild under 18 years old,\u201d implying that for the fiscal year being declared, the child must have been a minor throughout the entire year (until December 31). The guidance also does not provide partial monthly deductions; it is designed as a fixed annual amount. So as soon as the child turns 18 during that year, that year does not count toward the allowance. (If you have a student child over 18, there are currently no specific deductions for them under this law.)<\/p> <\/div>

I have only one employer and my gross salary is 800,000 lek\u00eb per year. I'm not required to file, but I have one child and school expenses. Is it worth filing?<\/strong>

Yes, without a doubt! Even though the law doesn't require it, if you've paid income tax on your salary during the year, you can get back part of that tax by filing your declaration and claiming deductions. In your case: with an annual salary of 800,000 lek (for 2025 and beyond), your pay had about 360,000 lek in personal exemption and the remaining 440,000 lek was taxed at 13.1%, meaning you paid around 57,200 lek in tax. If you declare one child and 100,000 lek in educational expenses, the taxable base falls significantly (i.e., 800k \u2013 360k \u2013 48k \u2013 100k = 292k) and the proper tax comes out to almost zero. You will be refunded the vast majority of those ~57,000 lek in taxes paid. Otherwise, if you don't file, you lose that money. So, even when it's not mandatory, filing voluntarily is in your financial interest in this case.<\/p> <\/div>

When will I receive the refund and how?<\/strong>

After submitting the declaration by March 31 (for example, by March 31, 2026, for 2025 income), if it turns out that you have overpaid taxes, you must file an official refund request with the Tax Directorate. It's a standard procedure (it can be done online through the e-Tatime portal). The tax authorities have up to 90 days to review the request. Usually, if everything is in order, they approve it and transfer the amount to the bank account you provided. The waiting time can be several weeks; the important thing is to follow the instructions (for example, they may ask for confirmation of your bank account's IBAN). If you have unpaid tax obligations from previous years, it may be that, instead of receiving the money at the bank, the net refund amount will be used to settle those obligations \u2013 but you would see this in communications from the tax authorities.<\/p> <\/div>

I made a mistake on my declaration (or I forgot to declare something). What can I do?<\/strong>

If it's still within the deadline (until March 31), you can reopen the return and correct it before the final submission. After the deadline, you still have one option: you can file a corrected (or supplemental) return after the deadline. This will fix the figures, but keep in mind it won't save you from the late\u2010filing penalty if you're past March 31. However, it's better to correct mistakes than to leave them, because an inaccurate declaration can cause trouble later (e.g., during an audit). To make corrections, you can use the online portal again \u2013 DIVA allows a \u201crevised declaration\u201d version. In complex cases, you can contact the tax office for clarification.<\/p> <\/div>

Does this scheme mean that anyone with children will get money back?<\/strong>

No, that's not necessarily the case. Many individuals will simply pay less tax during the year (or at the time of filing) thanks to deductions, but they won't necessarily have money coming back. A refund occurs when the tax paid during the year exceeds the final tax calculated. Some may end up at zero (neither owing nor getting anything). Some who had little tax withheld during the year and also have other obligations may still end up owing money despite the deductions (just a much smaller amount). The scheme is primarily aimed at helping families pay less tax overall, and in some cases these excess funds are actually returned to the families. According to projections, middle-income families will be the main beneficiaries of refunds, while very high-income families will simply pay slightly less tax but will not receive refunds, since throughout the year their tax is withheld under the new, already reduced formula.<\/p> <\/div>

What happens if I don't file the declaration at all?<\/strong>

\nWhat happens if I do not submit the return at all?\n<\/strong>\n

\nAs mentioned, failure to submit the return results in an administrative fine of ALL 3,000. In addition, the tax authorities may perform a tax assessment based on the information available to them and determine the tax liability that you should have paid. If this liability is not settled, it will increase with interest for each day of delay until it is paid. Furthermore, failure to submit the return may be considered a red flag in the system\u2014in the future, when applying for a loan or for employment abroad, proof of tax compliance is often required, and an unfiled return may create complications. For this reason, it is in your interest to submit the return even if the deadline has passed\u2014better late than never. Tax compliance awareness is increasing, and these new rules are specifically aimed at formalization, so it is advisable to avoid unpleasant situations by adhering to the deadlines.\n<\/p><\/p> <\/div> <\/div>\n\n\n\n

N\u00eb p\u00ebrfundim, Deklarata Vjetore e t\u00eb Ardhurave (DIVA) \u00ebsht\u00eb nj\u00eb detyrim, por edhe nj\u00eb mund\u00ebsi p\u00ebr tatimpaguesit individ\u00eb. Me rregullat e reja n\u00eb fuqi, sidomos p\u00ebr familjet me f\u00ebmij\u00eb, ia vlen t\u00eb jesh korrekt n\u00eb deklarim sepse mund t\u00eb p\u00ebrfitosh leht\u00ebsira t\u00eb prekshme financiare nga shteti.<\/p>\n\n\n\n

N\u00ebse je i pasigurt p\u00ebr ndonj\u00eb aspekt, k\u00ebrko k\u00ebshill\u00eb profesionale \u2013 por mos e neglizho deklarimin. Duke qen\u00eb i informuar dhe aktiv, ti siguron q\u00eb paguan vet\u00ebm aq sa duhet n\u00eb taksa dhe, n\u00eb rastin m\u00eb t\u00eb mir\u00eb, edhe rrimbursohesh p\u00ebr shpenzimet jet\u00ebsore si ato p\u00ebr rritjen dhe edukimin e f\u00ebmij\u00ebve.<\/p>\n\n\n

K\u00ebshillim p\u00ebr DIVA & p\u00ebrfitimet tatimore \u2013 FALAS<\/h3>
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