CALCULATION / Which categories do not receive compensation from DIVA

Individuals with low salaries do not receive compensation through the Annual Individual Income Declaration (DIVA), because they have no income tax paid.

Accountants and the tax administration explain that employees earning around 50,000 lek per month, or 600,000 lek per year, are not subject to tax and therefore cannot receive reimbursements for children’s expenses.

According to accountant Armand Mala, the system does not calculate compensation for this category because the taxable base is zero. In the declaration, gross income and legal deductions are equal, making both the calculated and paid tax zero. In this situation, even if expenses for children or education are declared, they are not accepted, as compensation is applied only on paid tax.

On the other hand, compensation through DIVA is granted only when the annual recalculation shows overpaid tax.

The system automatically calculates deductions for dependent children, up to 48,000 lek per child, and education expenses up to 100,000 lek for families with income under 1.2 million lek per year. If these deductions result in overpayment, the amount is transferred to the declarant’s bank account.

Examples show that compensation varies according to income levels.

For individuals with income above 1.2 million lek per year and one child, the reimbursement is about 62 euros per year.

For higher incomes and more children, it can reach several thousand lek.

For salaries over 200,000 lek per month, child compensation exceeds 11,000 lek per child.

The tax administration emphasizes that reimbursement is not only for families with children. Individuals without children can also benefit if the annual recalculation results in overpaid tax.

This occurs because, for the first time, employment income tax is recalculated on an annual basis rather than monthly, creating differences for some taxpayers.

The application process requires entering bank details in the electronic system and submitting a reimbursement request along with supporting documents, such as fiscal invoices for education expenses and the family certificate.

So far, around 30,000 individuals have completed the declaration, and the administration expects this number to reach about 200,000 by the final submission deadline.

In essence, the rule remains simple: compensation is granted only to those who have paid tax and have an overpayment, while low salaries exempt from tax remain outside the reimbursement scheme.

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