{"id":31445,"date":"2026-01-15T21:05:33","date_gmt":"2026-01-15T21:05:33","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=31445"},"modified":"2026-01-15T21:05:33","modified_gmt":"2026-01-15T21:05:33","slug":"deklarata-vjetore-diva-rimbursimi-per-femijet-dhe-shpenzimet-arsimore-rregullat-perfituesit-perjashtimet","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 is the annual personal income return. If you have earned income above a certain threshold, had more than one employer, or had income that was not taxed at source, the law requires you to file this return within the deadline (by March 31 of the following year). The purpose is to allow the tax administration to recalculate your tax \u2014 that is, to compare how much tax you paid during the year (e.g., withheld from your salary each month) with how much you should have paid in total after combining all income.<\/p>\n\n\n\n

If during the year you paid less tax than required, the result will show a tax liability. If you paid more tax than required (for example, because you received additional tax deductions), a credit balance is created \u2014 meaning the tax authorities owe you money that will be returned as a refund. In this way, DIVA ensures that each individual pays exactly the lawful amount of tax \u2014 no more and no less.<\/p>\n\n\n\n

Who is required to file?\nAccording to the new law, you must complete DIVA if you meet at least one of the following conditions:<\/p>\n\n\n\n

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

You have annual gross income over 1,200,000 ALL (from any source: salary, rent, dividends, bank interest, capital gains, gambling, etc.). This threshold was 2,000,000 ALL but has been reduced to 1,200,000 ALL starting with income for 2024.<\/p>\n\n\n\n

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

You have been employed by more than one employer simultaneously, regardless of the total amount of your income. Even if your combined salary is below 1,200,000 ALL, the fact that you had two (or more) concurrent salaries requires you to file, because your tax must be recalculated on the total.<\/p>\n\n\n\n

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

You have earned income over 50,000 ALL that was not taxed at the time of payment. This applies, for example, to rental income (when the tenant is an individual and no tax was withheld), foreign income, or any other income where tax was not withheld at source. These cases must now be declared and taxed through DIVA.<\/p>\n\n\n\n

\n

Even non-residents who have earned taxable income in Albania must submit this return.<\/p>\n<\/blockquote>\n\n\n\n

If you do not file the return at all by the legal deadline, you are fined 3,000 ALL. Also, if the return shows tax owed that you have not paid on time, you will be charged late payment interest and penalties. Therefore, it is important to file DIVA on time if you are required to not only to avoid fines but also because you may be entitled to refunds or tax deductions that are due to you.<\/p>\n\n\n\n

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

The newest tax reliefs (introduced by the new law) relate to tax compensation for families with dependent children. This scheme begins to be applied to income for the year 2025 and onward, which means that we will see it in practice for the first time in the return filed in March 2026.\u00a0<\/p>\n\n\n\n

How it works\nWhen you complete DIVA, you will be able to declare a certain amount as a deductible expense for each dependent child under 18 and for their education expenses. These declared expenses reduce your annual taxable base, the tax is recalculated, and compared with the tax you paid during the year. If the recalculated tax is lower than what you actually paid, the difference is returned to you as a refund by the tax administration.<\/p>\n\n\n\n

\n

So, the state does not give a fixed cash amount directly per child, but rather reduces the tax you paid by deducting 48,000 ALL less taxable income for each child and up to 100,000 ALL for education expenses as deductible items. This reduction in the taxable base causes the recalculated tax to be lower than the tax that was withheld without these deductions.\u00a0<\/p>\n<\/blockquote>\n\n\n\n

Example\nIf during 2025 your salary was taxed normally every month, when you file in 2026 and deduct the amounts for the children, it may turn out that you paid, for example, 30,000 ALL too much in tax compared to what you should have paid. You have the right to get this 30,000 ALL back from the tax authorit<\/p>\n\n\n\n

The Tax Administration has stated that after you complete the return with these deductions, if a credit balance results (overpaid tax), you can submit a request and within 3 months receive the refund. Practically, the money you overpaid in tax will be transferred to your bank account (or may be offset against other tax liabilities, according to the rules).<\/p>\n\n\n\n

Important\nThe refund is not automatic \u2014 you must declare the children and expenses correctly and request the refund after the return is confirmed. Also, the compensation is not unconditional: you must have documentation proving the education expenses (invoices, payment receipts to schools, etc.), and the child must be legally in your custody.<\/p>\n\n\n\n

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

Primary beneficiaries of this scheme are resident parents in Albania with dependent children under 18. The law provides that each child under 18 grants parents the right to a 48,000 ALL deduction from taxable income. Parents can also deduct up to 100,000 ALL per year for education expenses for children, such as school fees, books, courses, uniforms, etc.\nHowever, not all parents benefit equally \u2014 there are important limitations:<\/p>\n\n\n\n

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

If your annual income is high (over 1,200,000 ALL), you benefit only from the child deduction (48,000 ALL per child), but you do not benefit from the education expense deduction. The rationale is that those with higher incomes have already benefited intrinsically from personal tax allowances (e.g., higher-earning individuals pay lower effective tax due to lower marginal impact) and the additional education deduction has been limited for them.<\/p>\n\n\n\n

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

Parents with lower or middle annual incomes (\u2264 1,200,000 ALL per year) receive both benefits: 48,000 ALL for each child, and up to 100,000 ALL in total for education expenses per year. Even if you have more than one child, the maximum amount for education remains 100,000 ALL per year (it is fixed, regardless of the number of children).<\/p>\n\n\n\n

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

If children are under the custody of both parents, the deductions for children and education can only be claimed by one parent, not both. Specifically, the law and the instruction require that the deductions be taken by the parent with the higher annual income. This is to prevent double claiming of the same benefit. The other parent cannot declare these deductions in their own DIVA.<\/p>\n\n\n\n

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

This means the child must be listed as dependent in the taxpayer\u2019s official records (e.g., family certificate) and must be under 18 during the relevant fiscal year. If the child turned 18 during the year, they are not considered dependent for that year (the law clearly refers to <18). Thus, once a child turns 18, they are no longer counted for this compensation.<\/p>\n\n\n\n

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

To claim the 100,000 ALL education expense deduction, you must have documents proving that you incurred the expenses for the child\u2019s education during the relevant year. The tax administration advises: keep payment invoices for school fees, extracurricular courses, books, school transport, etc., throughout the year. Then, when completing DIVA, declare the total of these documented expenses (up to the 100,000 ALL limit). If you do not have invoices, the deduction may not be accepted in a tax audit.<\/p>\n\n\n\n

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

A family where both parents earn 1.5 million ALL per year and have one child will not benefit from the 100,000 ALL education deduction, but will benefit from the 48,000 ALL child deduction. In another family where the primary breadwinner earns 800,000 ALL per year and has two children, that parent can claim both deductions: 2 \u00d7 48,000 ALL = 96,000 ALL for the children + up to 100,000 ALL for education. This significantly reduces the tax owed for that year, possibly even resulting in a refund.<\/p>\n\n\n\n

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

How is DIVA submitted?\nThe process is carried out online. p\u00ebrmes portalit t\u00eb tatimeve (e-filing).<\/a> Filing process\nDIVA is filed online through the tax authority\u2019s e-filing portal. You must identify yourself with your taxpayer identification number \u2014 for residents this is the personal ID number. The return is completed electronically by entering income in the appropriate fields (primary salary, secondary salaries, rent, dividends, interest, etc.), tax withheld during the year for each, and allowable deductions. The standard DIVA form also contains sections to declare the number of dependent children and education expenses (if eligible).<\/p>\n\n\n\n

After you have completed the information, the tax system (or the calculations within the form itself) will automatically calculate the final tax. At the end, a summary is displayed where you can see:<\/p>\n\n\n\n

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

(2) The tax already paid during the year (through withholding at source on salary, rent, etc.). <\/p>\n\n\n\n

(3) The final result, which may be an amount payable or a credit balance eligible for refund.<\/p>\n\n\n\n

If the result shows a tax payable, this amount must be paid by the legal deadline (31 March of the following year). If a refundable amount results, the taxpayer has the right to request the refund from the Tax Administration within three months. The refunded amount is generally transferred to the bank account declared by the taxpayer.<\/p>\n\n\n\n

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

As part of the new tax relief framework, the Tax Administration has introduced the Personal Status Declaration. This declaration provides the employer with information about the employee\u2019s personal circumstances (for example, whether the employee has dependent children or multiple employment), so that monthly salary tax can be calculated correctly throughout the year. By submitting this declaration to the employer, certain personal deductions may be applied on a monthly basis, reducing differences at year-end. However, deductions related to dependent children and education expenses are mainly applied through the annual return (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

After completing the DIVA return online, it is submitted electronically, and the system generates a submission confirmation. This confirmation should be saved (printed or stored electronically), as it serves as proof that the return was filed within the legal deadline.\n\nThe Tax Administration may subsequently verify the submitted return. If all information is correct, the return is considered finalized. If inaccuracies or inconsistencies are identified, the taxpayer may be notified to make corrections, or the authorities may correct the return in specific cases. In general, when the return is completed accurately, it is confirmed without issues.<\/p>\n\n\n\n

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

The new Law No. 29\/2023<\/a> has introduced a number of changes to personal income taxation, which enter into force gradually. Below are the main points to be taken into account:<\/p>\n\n\n\n

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

Individuals with annual income exceeding ALL 1.2 million are now required to file the DIVA return. The previous threshold of ALL 2 million has been reduced to ALL 1.2 million, meaning that more individuals will be required to file the annual return for the first time for income earned in 2024.<\/p>\n\n\n\n

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

The deadline for filing the DIVA return is 31 March (instead of 30 April under the previous rules). For income earned in 2024 and declared in 2025, the deadline is Monday, 31 March 2025.<\/p>\n\n\n\n

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

Income exceeding ALL 50,000 that was not taxed at source during the year (such as rental income paid by individuals, foreign income, or income earned through online platforms) must now be declared through DIVA and taxed accordingly.<\/p>\n\n\n\n

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

Until December 2024, salaries were taxed under a monthly progressive tax system. From January 2025, a new salary tax scheme enters into force:\n(a) 13% on annual income up to ALL 2,040,000;\n(b) 23% on the portion of income exceeding this threshold.\nThis simplifies tax calculation and aims to reduce large discrepancies at year-end when filing the annual return.<\/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

The new law introduces different personal deductions based on annual salary levels:\n(a) up to ALL 600,000 per year \u2013 deduction of ALL 600,000;\n(b) ALL 600,000 to ALL 720,000 \u2013 deduction of ALL 420,000;\n(c) above ALL 720,000 \u2013 deduction of ALL 360,000.\nWhen applied monthly, these correspond to deductions of ALL 50,000, ALL 35,000, or ALL 30,000 per month, respectively. These deductions are applied by the Payroll Agent (the employer) based on the employee\u2019s Personal Status Declaration.<\/p>\n\n\n\n

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

From income year 2025 onward, the new law allows individuals to benefit from tax deductions for dependent children and education expenses, as explained above. These measures aim to reduce the tax burden for families with children.<\/p>\n\n\n\n

\n

If you are an individual who meets the relevant criteria, make sure to take advantage of these new rules. Not only will you pay the correct amount of tax, but you may also achieve significant savings through the available deductions, provided that you declare accurately and submit the required documentation within the prescribed deadlines.<\/p>\n<\/blockquote>\n\n\n\n

Frequently Asked Questions (FAQ)<\/h2>\n\n\n\n
Kush\u00a0duhet\u00a0ta plot\u00ebsoj\u00eb DIVA-n? N\u00ebse kam vet\u00ebm nj\u00eb pag\u00eb n\u00ebn 1.2 mln lek\u00eb, a jam i detyruar?<\/strong>

DIVA duhet dor\u00ebzuar\u00a0detyrimisht\u00a0nga ata q\u00eb kan\u00eb mbi 1.2 mln lek\u00eb n\u00eb vit nga t\u00eb gjitha t\u00eb ardhurat, ata me\u00a0m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, dhe ata me t\u00eb ardhura t\u00eb patatueshme gjat\u00eb vitit mbi 50 mij\u00eb lek\u00eb. Pra, n\u00ebse ke pasur\u00a0vet\u00ebm nj\u00eb pun\u00ebdhe paga jote bruto vjetore \u00ebsht\u00eb \u2264 1.2 mln lek\u00eb,\u00a0ligj\u00ebrisht nuk je i detyruar\u00a0t\u00eb deklarosh \u2013\u00a0por: n\u00ebse ke f\u00ebmij\u00eb dhe d\u00ebshiron t\u00eb p\u00ebrfitosh rimbursimin tatimor p\u00ebr ta,\u00a0ke t\u00eb drejt\u00eb t\u00eb deklarosh vullnetarisht\u00a0p\u00ebr t\u00eb marr\u00eb at\u00eb leht\u00ebsi. Ligji s\u2019t\u00eb ndalon t\u00eb dor\u00ebzosh DIVA-n edhe sikur t\u00eb ardhurat t\u00eb jen\u00eb n\u00ebn prag, n\u00ebse ke nj\u00eb arsye p\u00ebr ta b\u00ebr\u00eb (p.sh. k\u00ebrkon zbritjen e f\u00ebmij\u00ebve dhe shkoll\u00ebs). N\u00eb fakt, administrata tatimore inkurajon q\u00eb\u00a0\u00e7do individ me mbi 100,000 lek\u00eb n\u00eb muaj\u00a0ose m\u00eb shum\u00eb se nj\u00eb burim t\u00eb deklaroj\u00eb, p\u00ebr t\u00eb qen\u00eb n\u00eb rregull dhe p\u00ebr t\u00eb p\u00ebrfituar nga zbritjet.<\/p> <\/div>

Si mund t\u00eb p\u00ebrfitoj nga zbritjet p\u00ebr f\u00ebmij\u00ebt n\u00ebse gjat\u00eb vitit paga ime u tatua normalisht?<\/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>

\u00c7far\u00eb dokumentesh duhet t\u00eb mbledh p\u00ebr t\u2019i justifikuar zbritjet e f\u00ebmij\u00ebve?<\/strong>

P\u00ebr\u00a0vet\u00eb f\u00ebmij\u00ebt\u00a0(48 mij\u00eb lek\u00eb secili) nuk ke dokument financiar \u2013 mjafton certifikata familjare q\u00eb provon q\u00eb jan\u00eb f\u00ebmij\u00ebt e tu n\u00eb ngarkim (k\u00ebt\u00eb administrata e verifikon leht\u00eb n\u00eb regjistrin civil). P\u00ebr\u00a0shpenzimet arsimore (100 mij\u00eb lek\u00eb), duhet t\u00eb\u00a0ruash faturat\u00a0ose v\u00ebrtetimet e pagesave q\u00eb ke kryer: p.sh. fatur\u00ebn e shkoll\u00ebs private, ose mandatet e pagesave p\u00ebr kurse jasht\u00ebshkollore, faturat e librave dhe mjeteve m\u00ebsimore, etj. Kur plot\u00ebson deklarat\u00ebn, nuk do t\u2019i ngarkosh ato fatura, por\u00a0duhet t\u2019i kesh t\u00eb ruajtura. Tatimet kan\u00eb t\u00eb drejt\u00eb t\u2019i k\u00ebrkojn\u00eb p\u00ebr kontroll deri disa vite m\u00eb pas. Pra, n\u00ebse k\u00ebrkon zbritjen, sigurohu q\u00eb shpenzimi t\u00eb jet\u00eb i dokumentuar dhe i ligjsh\u00ebm.<\/p> <\/div>

A mund t\u2019i marrin t\u00eb dy prind\u00ebrit zbritjet p\u00ebr t\u00eb nj\u00ebjtin f\u00ebmij\u00eb?<\/strong>

Jo. P\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim, zbritja prej 48,000 lek\u00eb (dhe shpenzimet e arsimit)\u00a0jepet vet\u00ebm nj\u00eb her\u00eb n\u00eb vit\u00a0dhe vet\u00ebm nga nj\u00ebri prind. Zakonisht, deklaron dhe p\u00ebrfiton ai prind q\u00eb ka paguar m\u00eb shum\u00eb tatim gjat\u00eb vitit (pra, me t\u00eb ardhura m\u00eb t\u00eb larta), q\u00eb efekti i zbritjes t\u00eb jet\u00eb maksimal. Prindi tjet\u00ebr thjesht plot\u00ebson DIVA-n e vet pa k\u00ebto zbritje (ose mund t\u00eb mos ket\u00eb fare detyrim t\u00eb deklaroj\u00eb, varet nga t\u00eb ardhurat e tij). Kjo \u00ebsht\u00eb e r\u00ebnd\u00ebsishme: koordinohuni n\u00eb familje q\u00eb\u00a0t\u00eb mos e deklaroni dy her\u00eb t\u00eb nj\u00ebjtin f\u00ebmij\u00eb, se do refuzohet nga sistemi p\u00ebr dublim.<\/p> <\/div>

F\u00ebmija im mbushi 18 vje\u00e7 n\u00eb janar t\u00eb k\u00ebtij viti \u2013 a e p\u00ebrfitoj zbritjen p\u00ebr muajt q\u00eb ishte 17?<\/strong>

P\u00ebr fat t\u00eb keq,\u00a0jo. Ligji e formulon kriterin thjesht si \u201cf\u00ebmij\u00eb n\u00ebn 18 vje\u00e7\u201d, duke n\u00ebnkuptuar q\u00eb p\u00ebr vitin fiskal q\u00eb po deklaron, f\u00ebmija duhet t\u00eb ket\u00eb qen\u00eb i mitur gjat\u00eb gjith\u00eb vitit (deri m\u00eb 31 dhjetor). Edhe udh\u00ebzimi nuk jep zbritje t\u00eb pjesshme mujore; \u00ebsht\u00eb konceptuar si nj\u00eb shum\u00eb vjetore fikse. K\u00ebshtu q\u00eb sapo f\u00ebmija mbush 18 vje\u00e7 brenda atij viti, ai vit nuk llogaritet p\u00ebr kompensim. (N\u00ebse ke f\u00ebmij\u00eb student mbi 18 vje\u00e7, p\u00ebr ta aktualisht\u00a0nuk\u00a0ka zbritje specifike n\u00eb k\u00ebt\u00eb ligj.)<\/p> <\/div>

Kam vet\u00ebm nj\u00eb pun\u00ebdh\u00ebn\u00ebs dhe paga ime bruto \u00ebsht\u00eb 800 mij\u00eb lek\u00eb n\u00eb vit. S\u2019jam i detyruar t\u00eb deklaroj, por kam 1 f\u00ebmij\u00eb dhe shpenzime shkolle. A ia vlen t\u00eb deklaroj?<\/strong>

Po, pa dyshim!\u00a0Edhe pse ligji s\u2019t\u00eb detyron, n\u00ebse ke paguar tatim mbi pag\u00ebn gjat\u00eb vitit, ti mund t\u00eb\u00a0kthesh nj\u00eb pjes\u00eb t\u00eb atij tatimi mbrapsht\u00a0duke dor\u00ebzuar deklarat\u00ebn dhe duke p\u00ebrfituar zbritjet. N\u00eb rastin t\u00ebnd: me 800 mij\u00eb lek\u00eb n\u00eb vit (p\u00ebr 2025 e tutje), paga jote ka pasur rreth 360 mij\u00eb lek\u00eb p\u00ebrjashtim personal dhe pjesa 440 mij\u00eb \u00ebsht\u00eb tatuar me 13%, dmth ke paguar rreth 57,200 lek\u00eb tatim. N\u00ebse deklaron nj\u00eb f\u00ebmij\u00eb dhe 100 mij\u00eb lek\u00eb shpenzime arsimore, baza e tatueshme bie ndjesh\u00ebm (dmth 800k \u2013 360k \u2013 48k \u2013 100k = 292k) dhe tatimi i duhur del afro 0. Do t\u00eb rimbursohesh p\u00ebr pjes\u00ebn d\u00ebrrmuese t\u00eb atyre ~57 mij\u00eb lek\u00ebve tatim t\u00eb paguar. N\u00eb t\u00eb kund\u00ebrt, po t\u00eb mos deklarosh, i\u00a0humbet\u00a0k\u00ebto para. Pra, edhe kur s\u2019\u00ebsht\u00eb detyrim,\u00a0deklarimi vullnetar \u00ebsht\u00eb n\u00eb interesin t\u00ebnd financiar\u00a0n\u00eb k\u00ebt\u00eb rast.<\/p> <\/div>

Kur e marr rimbursimin dhe si?<\/strong>

Pas dor\u00ebzimit t\u00eb deklarat\u00ebs brenda 31 marsit (fjala vjen t\u00eb 2026-\u00ebs p\u00ebr t\u00eb ardhurat 2025), n\u00ebse rezulton me tatim t\u00eb tep\u00ebr paguar,\u00a0duhet t\u00eb b\u00ebsh nj\u00eb k\u00ebrkes\u00eb zyrtare p\u00ebr rimbursim\u00a0tek Drejtoria e Tatimeve. \u00cbsht\u00eb nj\u00eb procedur\u00eb standarde (mund t\u00eb b\u00ebhet online n\u00ebp\u00ebrmjet portalit e-tatime). Tatimet kan\u00eb afat deri\u00a090 dit\u00eb\u00a0t\u00eb shqyrtojn\u00eb k\u00ebrkes\u00ebn. Zakonisht, n\u00ebse gjith\u00e7ka \u00ebsht\u00eb n\u00eb rregull, ata e miratojn\u00eb dhe kryejn\u00eb\u00a0transferimin e shum\u00ebs n\u00eb llogarin\u00eb bankare\u00a0q\u00eb ke deklaruar. Koha e pritjes mund t\u00eb jet\u00eb disa jav\u00eb; r\u00ebnd\u00ebsi ka q\u00eb t\u2019i ndjek\u00ebsh udh\u00ebzimet (p.sh. mund t\u00eb k\u00ebrkojn\u00eb konfirmimin e IBAN-it t\u00eb llogaris\u00eb t\u00ebnde bankare). N\u00ebse ke detyrime tatimore t\u00eb papaguara nga vite t\u00eb m\u00ebparshme, mund t\u00eb ndodh\u00eb q\u00eb, n\u00eb vend t\u2019i marr\u00ebsh n\u00eb bank\u00eb,\u00a0shuma e rimbursimit neto t\u00eb p\u00ebrdoret p\u00ebr t\u00eb shlyer\u00a0ato detyrime \u2013 por k\u00ebt\u00eb do ta shihje n\u00eb komunikimin me tatimet.<\/p> <\/div>

Kam gabuar di\u00e7ka n\u00eb deklarat\u00eb (ose kam harruar t\u00eb deklaroj). \u00c7far\u00eb mund t\u00eb b\u00ebj?<\/strong>

N\u00ebse ende \u00ebsht\u00eb brenda afatit (deri m\u00eb 31 mars), mund ta rihap\u00ebsh deklarat\u00ebn dhe ta korrigjosh para dor\u00ebzimit final. Pas afatit,\u00a0ke ende nj\u00eb mund\u00ebsi: mund t\u00eb dor\u00ebzosh nj\u00eb\u00a0deklarat\u00eb t\u00eb korrigjuar\u00a0(ose\u00a0shtes\u00eb) pas afatit. Kjo do t\u00eb rregulloj\u00eb shifrat, por ki parasysh se\u00a0nuk t\u00eb shp\u00ebton nga gjoba e vones\u00ebs\u00a0n\u00ebse je pas 31 marsit. Sidoqoft\u00eb, \u00ebsht\u00eb m\u00eb mir\u00eb t\u00eb korrigjosh gabimet sesa t\u2019i l\u00ebsh, sepse deklarimi i pasakt\u00eb mund t\u00eb sjell\u00eb telashe m\u00eb von\u00eb (p.sh. n\u00eb rast kontrolli). P\u00ebr t\u00eb korrigjuar, mund t\u00eb p\u00ebrdor\u00ebsh p\u00ebrs\u00ebri portalin online \u2013 DIVA e lejon versionin \u201cdeklarat\u00eb e rishikuar\u201d. N\u00eb raste komplekse, mund t\u00eb kontaktoni zyr\u00ebn tatimore p\u00ebr sqarime.<\/p> <\/div>

A do t\u00eb thot\u00eb kjo skem\u00eb q\u00eb do marr\u00eb para mbrapsht kushdo q\u00eb ka f\u00ebmij\u00eb?<\/strong>

Jo, nuk \u00ebsht\u00eb e th\u00ebn\u00eb. Shum\u00eb individ\u00eb thjesht do\u00a0paguajn\u00eb m\u00eb pak tatim\u00a0gjat\u00eb vitit (ose n\u00eb momentin e deklarimit) fal\u00eb zbritjeve, por jo domosdoshm\u00ebrisht do ken\u00eb para p\u00ebr t\u00eb marr\u00eb mbrapsht. Rimbursimi ndodh kur\u00a0tatimi i paguar nd\u00ebr vit\u00a0tejkalon tatimin p\u00ebrfundimtar t\u00eb llogaritur. Disa mund t\u00eb dalin\u00a0zero-zero\u00a0(as p\u00ebr t\u00eb paguar, as p\u00ebr t\u00eb marr\u00eb). Disa q\u00eb kan\u00eb pasur pak mbajtje tatimi gjat\u00eb vitit e nd\u00ebrkoh\u00eb kan\u00eb edhe detyrime t\u00eb tjera mund t\u00eb dalin ende me pages\u00eb pavar\u00ebsisht zbritjeve (thjesht shum\u00eb m\u00eb e vog\u00ebl). Skema synon kryesisht t\u00eb ndihmoj\u00eb familjet t\u00eb paguajn\u00eb\u00a0m\u00eb pak tatim n\u00eb total, dhe n\u00eb disa raste k\u00ebto para t\u00eb tep\u00ebrta kthehen fizikisht te familjet. Sipas parashikimeve, familjet me paga mesatare do jen\u00eb p\u00ebrfituese kryesore t\u00eb rimbursimeve, kurse familjet me paga shum\u00eb t\u00eb larta thjesht do paguajn\u00eb pak m\u00eb pak tatim, por s\u2019do ken\u00eb rimbursime pasi gjat\u00eb vitit atyre u mbahet tatimi i llogaritur me formul\u00ebn e re tashm\u00eb t\u00eb reduktuar.<\/p> <\/div>

\u00c7far\u00eb ndodh n\u00ebse nuk e dor\u00ebzoj fare deklarat\u00ebn?<\/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

In conclusion, the Annual Individual Income Tax Return (DIVA) is both a legal obligation and an opportunity for individual taxpayers. With the new rules in force\u2014particularly those affecting families with children it is important to ensure accurate and timely filing, as this may result in tangible financial benefits. If you are uncertain about any aspect of the process, seeking professional advice is advisable; however, the filing itself should not be neglected. By remaining informed and proactive, you ensure that you pay only the tax legally due and, where applicable, obtain refunds for essential living expenses such as the upbringing and education of children.<\/p>\n\n\n

DIVA Consulting & Tax Benefits \u2013 FREE<\/h3>
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