FLASH NEWS
DIVA examples, from 62 to 250 euros, how much does the compensation for children's education vary
2026-01-30 16:41:03 / EKONOMI&SOCIALE
There continue to be many individuals who are completing the Annual Income Declaration in order to receive compensation for their children's education.
Based on some concrete examples published by Monitor, 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, education compensation is 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.
According to the example, the compensation for an individual with an income under 1.2 million lekë who has 2 dependent children amounts to around 250 euros.
All individuals who result in overpaid tax after completing the DIVA within 3 months after the end of the declaration deadline will submit a request to the tax authorities in order to receive compensation. The procedure for submitting requests is expected to be clarified by the tax authorities.
Income over 1.2 million lek per year 1 dependent child
Specifically, in the completed and submitted DIVA of individual A, it results that his annual income for 2025 was in the amount of 1,470 thousand lek. The tax paid during the year is 144,424 lek.
The individual has had their employment income deducted:
– Deduction from employment income according to article 22, point 1, letters a, b and c worth 360 thousand lek per year (or 30 thousand lek per month).
– A large amount of compensation for each dependent child under 18 years old in the amount of 48 thousand lek.
The DIVA reflects that the taxable income base after deductions amounts to 1 million lek. The calculation of the annual tax paid is 138,184 lek.
The overpaid tax results in the amount of 6,240 lek.
Calculated from the Annual Tax Value paid 144,424 lekë- 138,184 lekë= 6,240 lekë.
Income over 2.2 million lek per year 2 dependent children
For gross annual income of 2,232,140 lek, it results that for 2025, tax worth 255,796 lek was paid.
In the case in question, the individual has 2 dependent children under the age of 18 and benefits from a deduction of expenses worth 96,000 lek.
After deducting expenses, the new calculated tax is 243,391 lek.
The overpaid tax or compensation is in the amount of 12,405 lek.
Income below 1.2 million lek per year, 2 dependent children
According to the completed and submitted DIVA data of individual C, the gross annual income for 2025 was 1,189,374 lek.
The annual tax paid during 2025 is in the amount of 107,820 lek.
Individual C has two children, ages 5 and 9, one of whom attends primary education at a private school.
In addition to the deduction of expenses for dependent children worth 96,000 lek, the individual also benefits from an expense deduction of 100,000 lek for the children's education, given that the income does not exceed the limit of 1.2 million lek per year, i.e. is below 1.2 million lek per year and has the supporting documentation, in this case private school receipts for the child's education expenses.
After entering this data, the system automatically generated the overpaid tax, or compensation, worth 25,481 lek.
Specifically, based on the data in DIVA, the individual has benefited from:
-Deduction from employment income according to article 22, point 1, letters a, b and c worth 360,000 lek
-Compensation amount for each dependent child under 18 years of age worth 96,000 lek (this amount was automatically generated by the system after setting the number of children).
- Expenses for children's education worth 100,000 (the value was added by the declarant when completing the DIVA, as he has documentation justifying the expenses in case of tax audit and the gross annual income is below 1.2 million lek)
After deducting expenses, the total gross income reaches 633,374 lek.
The recalculated tax after deducting expenses is 82,339 lek.
The overpaid tax results in: 107,820 lekë (tax paid for 2025) – 82,339 lekë (tax recalculated after deducting expenses) = 25,481./ Monitor
Happening now...
Rama dhe Berisha “rrëzohen” nga rasti Dodik
Nga Baton Haxhiu
ideas
The great loneliness of the West and liberal democracy
Nga The Economist
Corruption money is buying political time.
Nga Taulanda Jupi
top
TRENDING 
services
- POLICE129
- STREET POLICE126
- AMBULANCE112
- FIREFIGHTER128