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Nga 2026 p\u00ebr arsimin e f\u00ebmij\u00ebve prind\u00ebrit m\u00eb t\u00eb ardhura vjetore bruto m\u00eb pak se 1,2 milion\u00eb lek\u00eb do t\u2019u njihen 100 mij\u00eb n\u00eb vit shpenzime p\u00ebr arsimimin e f\u00ebmij\u00ebve.<\/p>\n
Pavar\u00ebsisht numrit t\u00eb f\u00ebmij\u00ebve vlera e shpenzimeve q\u00eb do t\u00eb zbriten nga totali i t\u00eb ardhurave vjetore do t\u00eb jet\u00eb 100 mij\u00eb lek\u00eb. Po ashtu p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7, pavar\u00ebsisht nivelit t\u00eb t\u00eb ardhurave vjetore t\u00eb siguruara, prind\u00ebrit do t\u00eb p\u00ebrfitojn\u00eb 48 mij\u00eb lek\u00eb n\u00eb vit zbritje shpenzimesh.<\/p>\n
Kjo do t\u00eb sjell\u00eb rillogaritje t\u00eb tatimit p\u00ebr t\u00eb ardhurat, q\u00eb pas zbritjes t\u00eb shpenzimeve p\u00ebr kategorit\u00eb p\u00ebrfituese tatimi do t\u00eb rezultoj\u00eb m\u00eb i ul\u00ebt. P\u00ebr k\u00ebta individ\u00eb do t\u00eb krijohet tepric\u00eb kreditore q\u00eb m\u00eb pas pritet t\u00eb rimbursohet pas 3 muajsh, pas d\u00ebrgimit t\u00eb k\u00ebrkes\u00ebs n\u00eb tatime.<\/p>\n
Pra, zbritjen e shpenzimeve me vler\u00eb 48 mij\u00eb lek\u00eb n\u00eb vit p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb mosh\u00ebs deri 18 vje\u00e7, do ta p\u00ebrfitoj\u00eb \u00e7do individ, pavar\u00ebsisht nivelit t\u00eb t\u00eb ardhurave. Nd\u00ebrsa shpenzimet fikse p\u00ebr arsimin me vler\u00eb 100 mij\u00eb lek\u00eb n\u00eb vit, pavar\u00ebsisht numrit t\u00eb f\u00ebmij\u00ebve, do ta p\u00ebrfitojn\u00eb vet\u00ebm individ\u00ebt me t\u00eb ardhura deri 1,2 milion\u00eb lek\u00eb n\u00eb vit.<\/p>\n
Shpenzimet do t\u00eb njihen p\u00ebrmes plot\u00ebsimit t\u00eb DIVA deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave q\u00eb p\u00ebr t\u00eb ardhurat e siguruara n\u00eb 2025, deklarimi b\u00ebhet n\u00eb muajin mars 2026.<\/p>\n
Njohja e shpenzimeve p\u00ebr arsimin e f\u00ebmij\u00ebve dhe njohja e shpenzimeve p\u00ebr f\u00ebmij\u00ebt n\u00eb ngarkim p\u00ebrcaktohen n\u00eb ligjin e ri p\u00ebr tatimin mbi t\u00eb ardhurat.<\/p>\n
Si do t\u00eb rillogaritet tatimi<\/strong><\/p>\n Skema n\u00eb praktik\u00eb do t\u00eb funksionoj\u00eb n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb.<\/p>\n S\u00eb pari, n\u00eb nj\u00eb \u00e7ift bashk\u00ebshort\u00ebsh t\u00eb drejt\u00ebn p\u00ebr zbritjen e shpenzimeve t\u00eb f\u00ebmij\u00ebve n\u00eb ngarkim dhe p\u00ebr arsimimin n\u00ebse plot\u00ebsohet kufiri i t\u00eb ardhurave e ka an\u00ebtari me t\u00eb ardhura m\u00eb t\u00eb larta vjetore. Pra zbritja e shpenzimeve p\u00ebr f\u00ebmij\u00ebt nga baza vjetore e tatueshme nuk p\u00ebrfitohet nga t\u00eb dy prind\u00ebrit e f\u00ebmij\u00ebve n\u00eb ngarkim, por vet\u00ebm ai q\u00eb ka t\u00eb ardhurat m\u00eb t\u00eb larta t\u00eb deklaruara.<\/p>\n P\u00ebr t\u00eb ardhurat vjetore t\u00eb 2025 \u00ebsht\u00eb paguar tatimi \u00e7do muaj. Me deklarimin e DIVA-s individ\u00ebve p\u00ebrfitues t\u00eb njohjes s\u00eb shpenzimeve p\u00ebr rritjen e f\u00ebmij\u00ebve dhe arsimin e tyre do t\u2019u rillogaritet tatimi. Pas zbritjes s\u00eb shpenziemeve baza e tatatueshme , pra totali i t\u00eb ardhurave vjetore do t\u00eb jet\u00eb m\u00eb i ul\u00ebt, \u00e7ka automatikisht edhe tatimi do t\u00eb jet\u00eb m\u00eb i ul\u00ebt.<\/p>\n Nd\u00ebrkoh\u00eb tatimi p\u00ebr t\u00eb ardhurat p\u00ebr 2025 \u00ebsht\u00eb paguar. Diferenca e krijuar nga rillogaritja e tatimit individ\u00ebve p\u00ebrfitues do t\u2019u kthehet si rimbursim.<\/p>\n Por kujdes n\u00ebse njohjen e shpenzimeve p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim me vler\u00eb 48 mij\u00eb lek\u00eb n\u00eb vit e p\u00ebrfiton \u00e7do individ pavar\u00ebsisht t\u00eb ardhurave vjetore bruto t\u00eb deklaruara, shpenzimet fikse p\u00ebr arsim me vler\u00eb 100 mij\u00eb lek\u00eb do t\u2019i p\u00ebrfitojn\u00eb vet\u00ebm ata q\u00eb kan\u00eb t\u00eb ardhura n\u00ebn 1,2 milion\u00eb lek\u00eb. Po ashtu kjo kategori duhet t\u2019i ket\u00eb t\u00eb dokumentuara shpenzimet p\u00ebr arsim n\u00ebp\u00ebrmjet kontratave me institucionet arsimore. Kontratat nuk ngarkohen elektronikisht n\u00eb momentin e plot\u00ebsimit t\u00eb DIVA, por ruhen n\u00eb raste t\u00eb kontrollit tatimor.<\/p>\n Sa ulet tatimi nga zbritja e shpenzimeve fikse prej 100 mij\u00eb lek\u00eb n\u00eb vit p\u00ebr arsimi<\/strong><\/p>\n Shembull<\/strong><\/p>\n S\u00eb pari, individi me t\u00eb ardhurat personale nga pun\u00ebsimi dhe\/ose biznesi me m\u00eb shum\u00eb se 1,200,000 lek\u00eb n\u00eb vit nuk p\u00ebrfiton nga zbritje shpenzimesh p\u00ebr arsim.<\/p>\n N\u00ebse nj\u00eb individi X ka t\u00eb ardhura nga pun\u00ebsimi 70,000 lek\u00eb n\u00eb muaj apo 840,000 lek\u00eb n\u00eb vit.<\/p>\n Tatimi i paguar n\u00eb \u00e7do muaj \u00ebsht\u00eb (70,000 \u2013 30,000)*13% = 5,200 lek\u00eb dhe n\u00eb vit 62,400 lek\u00eb.<\/p>\n Individi p\u00ebr t\u00eb p\u00ebrfituar zbritjet p\u00ebr arsimin e f\u00ebmij\u00ebve duhet t\u00eb plot\u00ebsoj\u00eb dhe dor\u00ebzoj\u00eb deklarat\u00ebn e t\u00eb ardhurave personale deri n\u00eb dat\u00eb 31 mars t\u00eb vitit pasardh\u00ebs (viti I fillimit q\u00eb p\u00ebrfiton zbritjet p\u00ebr arsim dhe kompensimin p\u00ebr f\u00ebmij\u00eb \u00ebsht\u00eb vitit 2025), pra deri n\u00eb 31 mars 2026.<\/p>\n Shuma maksimale q\u00eb zbritet p\u00ebr arsim \u00ebsht\u00eb 100,000 lek\u00eb pavar\u00ebsisht nga numri i f\u00ebmij\u00ebve n\u00eb mosh\u00eb n\u00ebn 18 vje\u00e7.<\/p>\n (840,000 \u2013 100,000)\/12 = 61,667 lek\u00eb\/muaj. Tatimi 4,117 lek\u00eb (vjetor 49,400 lek\u00eb). N\u00eb k\u00ebt\u00eb rast sipas pik\u00ebs 1 t\u00eb nenit 22, p\u00ebrve\u00e7 shpenzimeve p\u00ebr arsim nga baza tatimore \u00ebsht\u00eb zbritur nj\u00eb shum\u00eb prej 360, 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720, 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 30,000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb mbi 60,000 lek\u00eb.<\/p>\n Individi do t\u00eb rezultoj\u00eb n\u00eb Deklarat\u00ebn individuale t\u00eb t\u00eb Ardhurave me gjendje kreditore 13,000 lek\u00eb (e rrumbullakosur ).<\/p>\n