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Concrete example: How you can benefit from over 30 thousand lek in tax refunds for children under 18 years old

2026-01-02 09:19:39Biznes SHKRUAR NGA REDAKSIA VOX
Concrete example: How you can benefit from over 30 thousand lek in tax refunds
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Families with dependent children under the age of 18 in March 2026 will benefit from tax compensation for the upbringing and education of children.

But be careful, the compensation will not be given as a fixed amount, but will only be received after the recalculation of the tax paid for 2025. The recalculation of the tax will be done through the completion of the Annual Income Declaration (DIVA) in March 2026.

More specifically, the compensation scheme provides that the tax recalculation will be made after deducting from the taxable base, which is the gross annual income that an individual has generated through salary in 2025, the expenses of 48 thousand lek for raising children (for each child the expense is 48 thousand lek) and the fixed expense of 100 thousand per year for their education (regardless of the number of children, the amount of education expenses is fixed).

Individuals who, as a result of the recalculation, will result in overpaid tax will be compensated for the difference. So the value of the compensation is the difference between the tax paid in 2025 and the recalculated tax in 2026 after deducting expenses.

The new Law "On Income Tax" provides for the entry into force from 2026 of a deduction of expenses of 48 thousand lek per year for each dependent child for individuals with annual income over 1.2 million lek per year and a deduction of expenses for children's education worth 100 thousand lek for individuals with income up to 1.2 million lek per year.

In a married couple, the member with the highest annual income is entitled to deduct expenses for dependent children and for education if the income limit is met. Therefore, the deduction of expenses for children from the annual taxable base is not enjoyed by both parents of dependent children, but only by the one with the highest declared income.

For individual beneficiaries, income tax from salary has been paid monthly for 2025, but the deduction of expenses for children from the total annual income earned from employment will be made in March 2026 through the completion of the Annual Income Declaration (DIVA). If a credit surplus appears in the DIVA after deducting expenses, it means that the taxes against this individual have a debt of money to repay.

So, if the tax paid during 2025 turns out to be higher than the tax calculated after deducting expenses in DIVA, which will be completed by March 31, 2026, the General Directorate of Taxes (DPT) previously explained to Monitor that in this case the individual has the right to request a refund of the money, i.e. its return, within 3 months.

How will the tax be recalculated after deducting expenses for children?

According to the example of the General Directorate of Taxes, if an individual X with a monthly income of 70 thousand lek or an annual income of 840 thousand lek for 2025 has paid a tax of 5,200 lek per month or an annual tax of 62,400 lek. The individual has two dependent children under the age of 18 and the annual income does not exceed the limit of 1.2 million lek, for which he will benefit from a deduction of expenses of 48 thousand lek for each child and a tax amount of 100 thousand lek per year for their education.

After deducting expenses from total income for 2025, the new tax for this individual is calculated at 29,120 lek. But in the meantime, individual X for 2025 had paid an annual tax of 62,400 lek. This paid obligation will be deducted from the new tax calculated at 29,120. The difference of 33.2 thousand lek is the amount that he is entitled to request for reimbursement within 3 months, after completing the DIVA./ monitor.al

 


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