{"id":780824,"date":"2026-01-12T08:27:51","date_gmt":"2026-01-12T07:27:51","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=780824"},"modified":"2026-01-12T08:27:51","modified_gmt":"2026-01-12T07:27:51","slug":"kompensimi-per-arsimin-e-femijeve-nis-nga-marsi-si-do-funksionoje-skema-e-rillogaritjes-se-tatimit","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2026\/01\/12\/kompensimi-per-arsimin-e-femijeve-nis-nga-marsi-si-do-funksionoje-skema-e-rillogaritjes-se-tatimit\/","title":{"rendered":"Kompensimi p\u00ebr arsimin e f\u00ebmij\u00ebve nis nga marsi, si do funksionoj\u00eb skema e rillogaritjes s\u00eb tatimit","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

\"\"Nga muaji mars 2026, t\u00eb gjitha familjet q\u00eb kan\u00eb n\u00ebn ngarkim f\u00ebmij\u00eb t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7 do t\u00eb p\u00ebrfitojn\u00eb kompensim.<\/span><\/p>\n

P\u00ebr her\u00eb t\u00eb par\u00eb, nga ky vit, nj\u00ebrit prej prind\u00ebrve do t\u2019i zbriten nga t\u00eb ardhurat vjetore bruto t\u00eb 2025-s, 48 mij\u00eb lek\u00eb shpenzime p\u00ebr p\u00ebrkujdesin e f\u00ebmij\u00ebve edhe 100 mij\u00eb lek\u00eb p\u00ebr arsimin, kur t\u00eb plot\u00ebsoj\u00eb Deklarat\u00ebn e t\u00eb Ardhurave Personale n\u00eb muajin mars. Kompensimi do t\u00eb p\u00ebrfitohet nga rillogaritja e tatimit t\u00eb paguar n\u00eb 2025.<\/span><\/p>\n

Pra masa e kompensimit nuk do t\u00eb jet\u00eb fikse me vler\u00eb 48 mij\u00eb lek\u00eb n\u00eb vit apo 100 mij\u00eb lek\u00eb n\u00eb vit. K\u00ebto vlera t\u00eb parashikuara n\u00eb ligjin e ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d jan\u00eb shpenzimet q\u00eb do t\u2019u zbriten t\u00eb ardhurave vjetore bruto t\u00eb vitit 2025.<\/span><\/p>\n

Zbritja e shpenzimeve n\u00eb vler\u00ebn 48 mij\u00eb lek\u00eb n\u00eb vit do t\u00eb llogaritet p\u00ebr \u00e7do f\u00ebmij\u00eb t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7, pavar\u00ebsisht nivelit t\u00eb t\u00eb ardhurave q\u00eb prind\u00ebrit kan\u00eb gjeneruar gjat\u00eb vitit 2025. Nd\u00ebrsa shpenzimi prej 100 mij\u00eb lek\u00ebsh n\u00eb vit do t\u2019u zbritet individ\u00ebve me t\u00eb ardhura deri n\u00eb kufirin e 1.2 mln lek\u00eb n\u00eb vit.<\/span><\/p>\n

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.<\/span><\/p>\n

Prej individ\u00ebve p\u00ebrfitues tatimi mbi t\u00eb ardhurat nga paga \u00ebsht\u00eb paguar \u00e7do muaj p\u00ebr vitin 2025, por zbritja e shpenzimeve p\u00ebr f\u00ebmij\u00ebt nga totali i t\u00eb ardhurave vjetore t\u00eb fituara nga pun\u00ebsimi, do t\u00eb b\u00ebhet n\u00eb Mars 2026 p\u00ebrmes plot\u00ebsimit t\u00eb Deklarat\u00ebs Vjetore t\u00eb t\u00eb Ardhurave (DIVA).<\/span><\/p>\n

Pas zbritjes s\u00eb shpenzimeve, baza e tatueshme pra totali i t\u00eb ardhurave bruto do t\u00eb ulet, p\u00ebr rrjedhoj\u00eb edhe tatimi i rillogaritur do t\u00eb jet\u00eb m\u00eb i ul\u00ebt. Sakaq gjat\u00eb vitit 2025 tatimi i paguar \u00ebhst\u00eb m\u00eb i lart\u00eb sesa tatimi i rillogaritur. Diferenca e tatimit q\u00eb \u00ebsht\u00eb paguar n\u00eb 2025 me tatimin e rillogaritur \u00ebsht\u00eb kompensimi q\u00eb do t\u00eb p\u00ebrfitojn\u00eb individ\u00ebt p\u00ebr arsimimin e f\u00ebmij\u00ebve.<\/span><\/p>\n

Sipas shembullit t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve, n\u00ebse nj\u00eb individ X me t\u00eb ardhura mujore 70 mij\u00eb lek\u00eb apo t\u00eb ardhura vjetore prej 840 mij\u00eb lek\u00eb p\u00ebr 2025-n ka paguar tatim prej 5,200 lek\u00eb n\u00eb muaj apo tatimin vjetor prej 62,400 lek\u00eb.<\/span><\/p>\n

Individi ka dy f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7 dhe t\u00eb ardhurat vjetore nuk kalojn\u00eb kufirin e 1,2 milion\u00eb lek\u00ebve, p\u00ebr t\u00eb cilat do t\u00eb p\u00ebrfitoj\u00eb zbritje shpenzimesh prej 48 mij\u00eb lek\u00eb p\u00ebr \u00e7do f\u00ebmij\u00eb dhe shum\u00ebn fiske prej 100 mij\u00eb lek\u00eb n\u00eb vit p\u00ebr arsimimin e tyre.<\/span><\/p>\n

Pas zbritjes s\u00eb shpenzimeve nga totali i t\u00eb ardhurave p\u00ebr 2025, tatimi i ri p\u00ebr k\u00ebt\u00eb individ llogaritet n\u00eb vler\u00ebn e 29,120 lek\u00eb. Por nd\u00ebrkoh\u00eb individi X p\u00ebr 2025 kishte paguar nj\u00eb tatim vjetor prej 62,400 lek\u00eb. K\u00ebtij detyrimi t\u00eb paguar do t\u2019i zbritet tatimi i ri llogaritur me vler\u00eb 29,120. Diferenca prej 33,2 mij\u00eb lek\u00eb \u00ebsht\u00eb shuma q\u00eb i takon t\u00eb k\u00ebrkoj\u00eb p\u00ebr rimbursim brenda 3 muajve, pas plot\u00ebsimit t\u00eb DIVA-s\u00eb.<\/span><\/p>\n

Pra n\u00ebse tatimi i paguar gjat\u00eb vitit 2025 rezulton se \u00ebsht\u00eb m\u00eb i lart\u00eb se tatimi i llogaritur pas zbritjeve t\u00eb shpenzimeve n\u00eb DIVA, q\u00eb do t\u00eb plot\u00ebsohet deri m\u00eb 31 Mars 2026, Drejtoria e P\u00ebrgjithshme e Tatimeve (DPT) m\u00eb her\u00ebt ka sqaruar p\u00ebr Monitor se n\u00eb k\u00ebt\u00eb rast individi ka t\u00eb drejt\u00eb q\u00eb brenda 3 muajve t\u00eb k\u00ebrkoj\u00eb rimbursimin e parave, pra kthimin e tyre.<\/span><\/p>\n

P\u00ebr t\u00eb dyja rastet si p\u00ebr p\u00ebrfitimin e zbritjes s\u00eb shpenzimeve p\u00ebr rritjen e f\u00ebmij\u00ebve dhe shpenzimit fiks p\u00ebr arsim (k\u00ebto t\u00eb fundit p\u00ebrfitohen vet\u00ebm nga individ\u00ebt me t\u00eb ardhura vjetore deri n\u00eb 1,200,000 lek\u00eb) duhet t\u00eb b\u00ebhet ruajtja e dokumentacionit, duk\u00eb p\u00ebrfshir\u00eb certifikat\u00ebn familjare p\u00ebr f\u00ebmij\u00ebt n\u00eb ngarkim, kontratat me institucionet arsimore, p\u00ebrfshir\u00eb pagesat p\u00ebr gjuh\u00ebt e huaja.<\/span><\/p>\n

Si do t\u00eb p\u00ebrfitohet kompensimi<\/strong><\/span><\/p>\n

P\u00ebrmes rillogaritjes s\u00eb tatimit t\u00eb paguar p\u00ebr vitin 2025.<\/span><\/p>\n

P\u00ebr ta b\u00ebr\u00eb k\u00ebt\u00eb, individ\u00ebt duhet t\u00eb plot\u00ebsojn\u00eb Deklarat\u00ebn Vjetore t\u00eb t\u00eb Ardhurave (DIVA) deri m\u00eb 31 Mars 2026.<\/span><\/p>\n

\u00a0Llojet e zbritjeve<\/strong><\/span><\/p>\n

48,000 lek\u00eb p\u00ebr f\u00ebmij\u00eb n\u00eb vit \u2013 p\u00ebrfiton secili f\u00ebmij\u00eb, pavar\u00ebsisht nivelit t\u00eb t\u00eb ardhurave t\u00eb prind\u00ebrve.<\/span><\/p>\n

100,000 lek\u00eb p\u00ebr f\u00ebmij\u00eb n\u00eb vit \u2013 p\u00ebrfiton vet\u00ebm n\u00ebse t\u00eb ardhurat e individit nuk kalojn\u00eb 1.2 milion lek\u00eb n\u00eb vit.<\/span><\/p>\n

Rregulla p\u00ebr \u00e7iftet bashk\u00ebshortore<\/strong><\/span><\/p>\n

Zbritja e shpenzimeve p\u00ebr f\u00ebmij\u00ebt i takon prindit me t\u00eb ardhura m\u00eb t\u00eb larta.<\/span><\/p>\n

Pra, nuk mund ta ndajn\u00eb t\u00eb dy bashk\u00ebshort\u00ebt nj\u00ebsoj, p\u00ebrve\u00e7 rastit kur t\u00eb ardhurat jan\u00eb t\u00eb barabarta.<\/span><\/p>\n

Si funksionon kompensimi<\/strong><\/span><\/p>\n

Gjat\u00eb vitit 2025, tatimi mbi t\u00eb ardhurat \u00ebsht\u00eb paguar \u00e7do muaj nga paga.<\/span><\/p>\n

N\u00eb Mars 2026, tatimi llogaritet p\u00ebrs\u00ebri duke p\u00ebrfshir\u00eb zbritjet p\u00ebr f\u00ebmij\u00ebt.<\/span><\/p>\n

N\u00ebse tatimi i rillogaritur \u00ebsht\u00eb m\u00eb i ul\u00ebt se tatimi i paguar gjat\u00eb vitit 2025:<\/span><\/p>\n

Diferenca kthehet si kompensim\/rimbursim.<\/span><\/p>\n

Shembull praktik<\/strong><\/span><\/p>\n

Individi X ka 2 f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7 dhe t\u00eb ardhura vjetore 840,000 lek\u00eb.<\/span><\/p>\n

Tatimi i paguar gjat\u00eb vitit 2025: 62,400 lek\u00eb (5,200 lek\u00eb\/muaj).<\/span><\/p>\n

Zbritjet:<\/span><\/p>\n

48,000 lek\u00eb p\u00ebr \u00e7do f\u00ebmij\u00eb = 96,000 lek\u00eb<\/span><\/p>\n

100,000 lek\u00eb p\u00ebr arsimin e f\u00ebmij\u00ebve<\/span><\/p>\n

Pas zbritjeve, tatimi i ri: 29,120 lek\u00eb<\/span><\/p>\n

Diferenca q\u00eb individi mund t\u00eb marr\u00eb si kompensim:<\/span><\/p>\n

62,400\u221229,120=33,280 lek\u00eb<\/span><\/p>\n

Kjo shum\u00eb mund t\u00eb k\u00ebrkohet brenda 3 muajve nga plot\u00ebsimi i DIVA-s.\/Monitor<\/strong><\/span><\/a><\/span><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

Nga muaji mars 2026, t\u00eb gjitha familjet q\u00eb kan\u00eb n\u00ebn ngarkim f\u00ebmij\u00eb t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7 do t\u00eb p\u00ebrfitojn\u00eb kompensim. P\u00ebr her\u00eb t\u00eb par\u00eb, nga ky vit, nj\u00ebrit prej prind\u00ebrve do t\u2019i zbriten nga t\u00eb ardhurat vjetore bruto t\u00eb 2025-s, 48 mij\u00eb lek\u00eb shpenzime p\u00ebr p\u00ebrkujdesin e f\u00ebmij\u00ebve edhe 100 mij\u00eb lek\u00eb p\u00ebr arsimin, […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":49,"featured_media":780826,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-780824","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lajme"],"gt_translate_keys":[{"key":"link","format":"url"}],"_links":{"self":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/780824","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/users\/49"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/comments?post=780824"}],"version-history":[{"count":1,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/780824\/revisions"}],"predecessor-version":[{"id":780827,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/780824\/revisions\/780827"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/780826"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=780824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=780824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=780824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}