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Taxes: "DIVA" declaration for 2025 with 48 thousand lek discount for each child under 18 years old

2025-04-30 15:35:48Biznes SHKRUAR NGA REDAKSIA VOX

Taxes: "DIVA" declaration for 2025 with 48 thousand lek discount for

The implementation of the "DIVA" declaration for the 2025 income declaration has begun, this time with innovations for parents with children under 18, who will benefit from a reduction in the taxable base.

The DIVA declaration is completed for the declaration of income by employees with a salary over 100 thousand lek, dual employees, and those with untaxed income of up to 50 thousand lek earned from daily rental income, Air Bnb or Booking.

Tax Notice:

The Tax Administration begins implementing the new DIVA 2025 declaration, in accordance with the Income Tax Law.

This declaration introduces as a NEW deduction of 48,000 lek from the taxable base as compensation for each child under 18 years of age and educational expenses!

The estimated amount for reimbursement will be around 20 million euros!

The declaration will be submitted at the beginning of 2026 for income earned in 2025.


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