How to obtain 25,481 lekë in compensation from NAIS for children’s education

Approximately 25.4 thousand lekë is the amount of compensation that an individual with annual income below 1.2 million lekë and two dependent children under the age of 18 can receive after completing the Annual Income Declaration (DIVA).

Monitor presents the example of an individual who has just completed DIVA with gross income below 1.2 million lekë and two dependent children, who was recognized expenses of 96,000 lekë for childcare and 100,000 lekë for education, in order to illustrate how the compensation amount is calculated.

For this individual, DIVA was completed for the first time. The declaration was generated with pre-filled data, including annual income and tax paid. The declarant only entered the number of dependent children and education expenses worth 100,000 lekë, since annual income is below 1.2 million lekë and supporting documentation for these expenses is available. After entering these details, the system automatically calculated the overpaid tax, that is, the compensation.

The deadline for completing and submitting the declaration is March 31, 2026.

According to the newly completed DIVA data, the gross annual income of B.SH., a high school teacher in a public school, for 2025 was 1,189,374 lekë. The annual tax paid during 2025 amounted to 107,820 lekë.

She has two children aged 5 and 9, one of whom attends private secondary education.

Based on her annual income being below the 1.2 million lekë threshold, the individual was not obligated to submit an Annual Income Declaration. However, following the entry into force of the new Law “On Income Tax,” which enables compensation for children’s education, DIVA was completed for the first time.

After opening the new declaration, the data were automatically pre-filled. The individual only added the number of dependents in the section “Persons under the declarant’s care” and education expenses of 100,000 lekë in the section “Children’s education expenses,” since income does not exceed 1.2 million lekë per year and supporting documentation, such as private school invoices, is available.

After entering these details, the system automatically generated the overpaid tax, resulting in compensation of 25,481 lekë.

Based on the DIVA data, the individual benefited from a deduction from employment income of 360,000 lekë, compensation for each dependent child under 18 amounting to 96,000 lekë, and children’s education expenses of 100,000 lekë.

After these deductions, taxable gross income amounted to 633,374 lekë. The recalculated tax after deductions was 82,339 lekë.

The overpaid tax equals 107,820 lekë, the tax paid for 2025, minus 82,339 lekë, the recalculated tax, resulting in 25,481 lekë.

“KORÇA BOOM”