Applications open to benefit from education compensation; Procedure and required documentation

The tax administration has opened applications to benefit from compensation for children’s education for all individuals who completed DIVA and resulted with overpaid tax after deducting expenses worth 48,000 lek or 100,000 lek per year.

For “Monitor,” the tax administration explained that, as previously announced, the application will be carried out through the e-Filing online system. After submitting the request, compensation for eligible individuals will be transferred to their bank accounts, which they will declare through the application.

So, after completing the Individual Income Declaration, DIVA 2025, all individuals who have resulted with overpaid tax following the deduction of expenses for children worth 48,000 lek per year or 100,000 lek from their annual income can begin filling out the application form to benefit from compensation.

Procedure: how to apply

The tax administration explained that after logging into the e-Tax system, to create a case as a refund request, users should click on the eFiling IM module by selecting “My Issues.”

Then the “Type of Issue” module will appear (which provides four options), where the second option, “General Question,” should be selected to create a new case.

After creating the new case, the identification document number for the completed DIVA will appear along with a blank format, which should be filled with the text of the request for the refund of the overpaid tax (according to the value shown in DIVA).

Example

Refund Request

I request that the amount of overpaid tax, valued at 6,240 lek after completing DIVA 2025, be refunded to me through my bank account.

The applicant must also attach, under “General Question,” the relevant documentation in PDF format:

– Document with personal bank account details (IBAN)

– Family certificate

– Supporting documentation proving education expenses for children: contracts with educational institutions and payment documents (invoices) for children, invoices for foreign language courses, etc.

The tax administration told “Monitor” that the entire procedure for completing the application form is expected to be explained through an instructional video.

How much compensation will be received from DIVA in bank accounts

Based on several previously published examples, the compensation amount varies depending on annual income and the deducted expense amount, which changes according to the number of dependent children, including fixed education expenses up to 100,000 lek if annual income is below 1.2 million lek.

For the case of annual gross income above 1.2 million lek with one dependent child, education compensation is calculated at about 62 euros per year.

In the case of an individual with annual income above 2 million lek and two dependent children under 18 years old, after deducting child-related expenses worth 96,000 lek, the overpaid tax or compensation is about 12,000 lek.

For individuals earning more than 200,000 lek per month and subject to the 23% tax rate, compensation is 11,040 lek per child.

The maximum compensation amount, according to the examples, is for individuals with income below 1.2 million lek who benefit from both dependent-child expenses and education expenses of up to 100,000 lek. For this category, compensation reaches about 250 euros.

The system for completing DIVA opened on January 22. The deadline for completion is March 31.

The compensation value is calculated automatically by the system. The e-Tax system calculates the compensation amount automatically after income declaration, even for individuals who are not required to file.

The difference in annual tax paid during 2025, or the overpaid tax resulting from tax recalculation after deducting the taxable base of expenses of 48,000 lek per year regardless of income level and 100,000 lek if income is up to 1.2 million lek, will be provided as compensation for children after submitting the application request.

The deadline to apply for compensation is up to three months after completing DIVA.

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