TIRANA, January 15 – The Minister of Finance, Petrit Malaj, said parents and legal guardians who submit the 2025 Annual Individual Income Declaration and report dependent children and education expenses can claim a tax reimbursement under the new income tax law.

He explained that individuals with annual taxable income up to 1.2 million Albanian Lekë (ALL) can benefit if their declaration shows an overpayment. In this case, each dependent child under 18 qualifies for a deduction of 48,000 ALL, while education expenses are recognized up to 100,000 ALL.

Malaj added that taxpayers must submit the declaration through the electronic filing system by March 31, 2026. Afterward, they must file a request for reimbursement in the designated module. This request must include personal bank account details and a family certificate. It should also contain supporting documents for education expenses, such as school contracts and payment invoices.

He noted that missing documents prevent recognition of education expenses. Furthermore, authorities can reject requests if the declaration does not show an overpayment or if documentation is incomplete.

The Ministry of Finance clarified that individuals with income above 1.2 million ALL, those employed by more than one employer, or those who earned income not taxed at source must submit the declaration. In addition, Malaj urged citizens to report income and expenses accurately. He stressed that correct reporting guarantees eligibility for tax benefits and reimbursement.

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