Familjet q\u00eb kan\u00eb n\u00eb ngarkim f\u00ebmij\u00eb t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7 n\u00eb mars t\u00eb vitit 2026 do t\u00eb p\u00ebrfitojn\u00eb nga tatimet kompensimin p\u00ebr rritjen dhe arsimimin e f\u00ebmij\u00ebve. Por kujdes, kompensimi nuk do t\u00eb jepet si vler\u00eb fikse, por do t\u00eb p\u00ebrfitohet vet\u00ebm pas rillogaritjes s\u00eb tatimit t\u00eb paguar p\u00ebr 2025. Rillogaritja e tatimit do t\u00eb b\u00ebhet n\u00ebp\u00ebrmjet plot\u00ebsimit n\u00eb muajin Mars 2026 t\u00eb Deklarat\u00ebs Vjetore t\u00eb t\u00eb Ardhurave (DIVA).<\/p>\n
M\u00eb konkretisht skema e kompensimit parashikon q\u00eb rillogaritja e tatimit t\u00eb b\u00ebhet pasi baz\u00ebs s\u00eb tatueshme q\u00eb jan\u00eb t\u00eb ardhurat bruto vjetore q\u00eb nj\u00eb individ ka gjeneruar n\u00ebp\u00ebrmjet pag\u00ebs n\u00eb vitin 2025, t\u2019i zbriten shpenzimet prej 48 mij\u00eb lek\u00eb p\u00ebr rritjen e f\u00ebmij\u00ebve (p\u00ebr \u00e7do f\u00ebmij\u00eb shpenzimi \u00ebsht\u00eb 48 mij\u00eb lek\u00eb) dhe shpenzimi fiks prej 100 mij\u00eb n\u00eb vit p\u00ebr arsimimin e tyre (pavar\u00ebsisht numrit t\u00eb f\u00ebmij\u00ebve shuma e shpenzimeve t\u00eb arsimimit \u00ebsht\u00eb fikse).<\/p>\n
Individ\u00ebt q\u00eb nga rillogaritja, do t\u00eb rezultojn\u00eb me tatim t\u00eb mbipaguar, do t\u00eb kompensohen p\u00ebr diferenc\u00ebn. Pra vlera e kompensimit \u00ebsht\u00eb diferenca e tatimit t\u00eb paguar n\u00eb 2025 nga tatimi i rillogaritur n\u00eb 2026 pas zbritjes s\u00eb shpenzimeve. Ligji i ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d parashikon hyrjen n\u00eb fuqi nga viti 2026 t\u00eb zbritjes s\u00eb shpenzimeve prej 48 mij\u00eb lek\u00eb n\u00eb vit p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim p\u00ebr individ\u00ebt me t\u00eb ardhura vjetore mbi 1,2 mln lek\u00eb n\u00eb vit dhe zbritje shpenzimesh p\u00ebr arsimimin e f\u00ebmij\u00ebve me vler\u00eb 100 mij\u00eb lek\u00eb p\u00ebr individ\u00ebt m\u00eb t\u00eb ardhura deri 1,2 mln lek\u00eb n\u00eb vit.<\/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. 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.<\/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.<\/p>\n
T\u00eb ardhura mujore nga pun\u00ebsimi: 70,000 lek\u00eb<\/p>\n
T\u00eb ardhura vjetore: 70,000 \u00d7 12 = 840,000 lek\u00eb<\/p>\n
Tatimi i paguar gjat\u00eb vitit (pa zbritje):<\/p>\n
Tatimi mbi pag\u00ebn llogaritet k\u00ebshtu: (70,000 \u2013 30,000) \u00d7 13% = 5,200 lek\u00eb\/muaj apo tatimi vjetor i paguar \u00ebsht\u00eb 62,400 lek\u00eb.<\/p>\n
Individi m\u00eb t\u00eb ardhura n\u00ebn 1,200,000 lek\u00eb n\u00eb vit ka 2 f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7.<\/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 arshurave personale deri n\u00eb dat\u00eb 31 mars t\u00eb vitit pasaadh\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 fikse q\u00eb zbritet p\u00ebr arsimin e f\u00ebmij\u00ebve \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
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
Zbritje p\u00ebr arsimin = 100,000 lek\u00eb<\/p>\n
Zbritja p\u00ebr f\u00ebmij\u00ebt n\u00eb ngarkim = 48,000 lek\u00eb<\/p>\n
N\u00eb k\u00ebt\u00eb rast zbritja p\u00ebr 2 f\u00ebmij\u00eb n\u00eb ngarkim q\u00eb ka individi X = 48,000 \u00d7 2 = 96,000 lek\u00eb<\/p>\n
Zbritje totale = 100,000 + 96,000 = 196,000 lek\u00eb<\/p>\n
Nga 840,000 lek\u00eb, hiqet 196,000 lek\u00eb zbritje<\/p>\n
Baza e tatueshme b\u00ebhet: 644,000 lek\u00eb<\/p>\n
Tatimi i ri q\u00eb duhet t\u00eb kishte paguar:<\/p>\n
(644,000 \u2013 420,000) \u00d7 13% = 29,120 lek\u00eb (420,000 lek\u00ebt e para nuk tatohen n\u00ebse t\u00eb ardhurat jan\u00eb mbi 600,000 lek\u00eb deri n\u00eb 720,000 n\u00eb vit sipas skem\u00ebs s\u00eb re t\u00eb p\u00ebrcaktuara n\u00eb pik\u00ebn 1 t\u00eb nenit 22).<\/p>\n
Tatimi vjetor i paguar: 62,400 lek\u00eb<\/p>\n
Tatimi i ri pas zbritjeve: 29,120 lek\u00eb<\/p>\n
Diferenca: 33,280 lek\u00eb (ky \u00ebsht\u00eb rimbursimi q\u00eb i takon)<\/p>\n
Me hyrjen n\u00eb fuqi n\u00eb muajin n\u00ebntor 2025 t\u00eb ndryshimeve t\u00eb udh\u00ebzimit p\u00ebr ligjin \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d kompensimin p\u00ebr f\u00ebmij\u00ebt n\u00ebn 18 vje\u00e7 do ta p\u00ebrfitojn\u00eb edhe ata individ\u00eb q\u00eb kan\u00eb qen\u00eb t\u00eb pun\u00ebsuar vet\u00ebm p\u00ebr nj\u00eb muaj t\u00eb vet\u00ebm.<\/p>\n
Zbritjen prej 48 mij\u00eb lek\u00ebsh p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim, p\u00ebr f\u00ebmij\u00ebt deri n\u00eb mosh\u00ebn 18 vje\u00e7, do ta p\u00ebrfitojn\u00eb edhe ata individ\u00eb q\u00eb rezultojn\u00eb t\u00eb pun\u00ebsuar qoft\u00eb edhe p\u00ebr vet\u00ebm nj\u00eb muaj gjat\u00eb vitit 2025.<\/p>\n
Skema do t\u00eb vijoj\u00eb t\u00eb jet\u00eb e nj\u00ebjt\u00eb n\u00ebp\u00ebrmjet rillogaritje s\u00eb tatimit, duke zbritur shpenzimet prej 48 mij\u00eb lek\u00eb p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb mosh\u00ebs deri 18 vje\u00e7.<\/p>\n
Kusht p\u00ebr p\u00ebrfitimin \u00ebsht\u00eb plot\u00ebsimi i Deklarat\u00ebs Vjetore t\u00eb t\u00eb Ardhurave Personale (DIVA). Zbritjet e shpenzimeve nga totali i t\u00eb ardhurave vjetore do t\u00eb llogariten me DIVA-n q\u00eb do t\u00eb plot\u00ebsohet brenda 31 Marsit 2026. Me hyrjen n\u00eb fuqi t\u00eb ligjit t\u00eb ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d detyrimin ligjor p\u00ebr plot\u00ebsimin e DIVA e kan\u00eb vet\u00ebm individ\u00ebt e pun\u00ebsuar me t\u00eb ardhura vjetore mbi 1,2 milion\u00eb lek\u00eb n\u00eb vit.<\/p>\n
P\u00ebr vitin 2025 k\u00ebtij individi i \u00ebsht\u00eb mbajtur tatim prej 91,100 lek\u00ebsh, por nga rillogaritja e tatimit, rezulton se pas zbritjeve te lejuara deri n\u00eb 600,000 lek\u00eb (zbritjet jan\u00eb t\u00eb p\u00ebrcaktuara sipas nenit 22 t\u00eb ligjit p\u00ebr tatimin mbi t\u00eb ardhurat) dhe kompensimit prej 48,000 lek\u00ebsh p\u00ebr f\u00ebmij\u00ebn, baza tatimore rezulton negative. Por sipas shembullit t\u00eb ri, ku\u00a0 baza e tatueshme pas zbritjeve t\u00eb lejuara rezulton negative do t\u00eb konsiderohet 0 lek\u00eb. P\u00ebr rrjedhoj\u00eb edhe tatimi i rillogaritur \u00ebsht\u00eb 0 lek\u00eb.<\/p>\n
Si rezultat, individi ka t\u00eb drejt\u00eb t\u00eb marr\u00eb rimbursim t\u00eb plot\u00eb t\u00eb tatimit t\u00eb paguar gjat\u00eb vitit 2025 p\u00ebr 1 muaj pun\u00eb, pra me vler\u00eb prej 91,100 lek\u00eb.<\/p>\n
Individi \u201cC\u201d gjat\u00eb vitit 2025 rezulton i pun\u00ebsuar vet\u00ebm n\u00eb muajin maj dhe paga bruto q\u00eb ka marr\u00eb n\u00eb k\u00ebt\u00eb muaj \u00ebsht\u00eb 500,000 lek\u00eb. I pun\u00ebsuari ka nj\u00eb f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij n\u00eb mosh\u00ebn 10 vje\u00e7 dhe ka t\u00eb ardhurat m\u00eb t\u00eb larta n\u00eb familje, nuk ka aplikuar p\u00ebr zbritje si kontribut n\u00eb ndonj\u00eb fond pensioni privat, por nd\u00ebrkoh\u00eb ka n\u00ebnshkruar Deklarat\u00ebn e Statusit Personal.<\/p>\n
a) Tatimi mbi t\u00eb ardhurat personale nga pun\u00ebsimi i llogaritur dhe paguar n\u00eb list\u00ebpages\u00ebn mujore T\u00eb ardhurat e tatueshme \u2013 zbritjet e parashikuara n\u00eb nenin 22, t\u00eb ligjit = Baza e tatueshme e t\u00eb ardhur\u00ebs nga pun\u00ebsimi t\u00eb individit n\u00eb muajin maj: 500,000 lek\u00eb \u2013 30,000 lek\u00eb = 470,000 lek\u00eb Tatimi mbi t\u00eb ardhurat personale nga pun\u00ebsimi = (170,000 lek\u00eb * 13%) + [(470,000 lek\u00eb \u2013 170,000 lek\u00eb) * 23%] = 22,100 lek\u00eb + 69,000 lek\u00eb= 91,100 lek\u00eb<\/p>\n
b) Tatimi mbi t\u00eb ardhurat nga pun\u00ebsimi i llogaritur mbi t\u00eb ardhurat vjetore N\u00eb kushtet q\u00eb individi nuk ka t\u00eb ardhura t\u00eb tjera p\u00ebrve\u00e7se t\u00eb ardhur\u00ebs nga pun\u00ebsimi, ky individ nuk ka detyrim ligjor p\u00ebr t\u00eb deklaruar Deklarat\u00ebn Vjetore t\u00eb t\u00eb Ardhurave Personale (DVAP), sipas p\u00ebrcaktimeve ligjore n\u00eb fuqi. Megjithat\u00eb, n\u00ebse ky individ zgjedh dhe deklaron DVAP, ku t\u00eb ardhurat vjetore nga pun\u00ebsimi jan\u00eb 500,000 lek\u00eb, at\u00ebher\u00eb zbritja nga baza e tatueshme do t\u00eb jet\u00eb e gjith\u00eb shuma prej 500,000 lek\u00ebsh.<\/p>\n
c) Deklarata vjetore DVAP rezulton me tatim t\u00eb mbipaguar: N\u00ebse individi zgjedh t\u00eb deklaroj\u00eb DVAP at\u00ebher\u00eb tatimi i paguar n\u00eb list\u00ebpages\u00ebn e muajit Maj, do t\u2019i rimbursohet. Konkretisht administrata tatimore duhet t\u00eb rimbursoj\u00eb individin me diferenc\u00ebn nd\u00ebrmjet tatimit t\u00eb paguar me tatimin e llogaritur n\u00eb DVAP = 91,100 lek\u00eb \u2013 0 lek\u00eb = 91,100 lek\u00eb rimbursim p\u00ebr vler\u00ebn e mbipaguar nga tatimi mbi t\u00eb ardhurat personale nga pun\u00ebsimi.<\/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.<\/p>\n
Tatimet m\u00eb her\u00ebt sqaruan se m\u00ebnyr\u00eb t\u00eb holl\u00ebsishme dokumentacioni justifikues p\u00ebr shpenzimet p\u00ebrcaktohet edhe n\u00eb pik\u00ebn 23.1 t\u00eb Udh\u00ebzimit nr.26, dat\u00eb 08.09.2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d.<\/p>\n
\u201cKompensimi p\u00ebr f\u00ebmij\u00ebn n\u00eb ngarkim t\u00eb tij dhe shpenzimet p\u00ebr arsim k\u00ebrkohen nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme. Ai duhet t\u00eb paraqes\u00eb dokumente justifikues, t\u00eb tilla si: certifikat\u00ebn e gjendjes familjare, kontratat me institucionet arsimore dhe dokumentet e pages\u00ebs p\u00ebr f\u00ebmij\u00ebt apo edhe dokumentet p\u00ebr pagesat e kurseve t\u00eb gjuh\u00ebve t\u00eb huaja etj\u201d, sqarohet n\u00eb udh\u00ebzim.<\/p>\n
Dokumentacioni justifikues p\u00ebr shpenzimet nuk do t\u00eb ngarkohet n\u00eb sistem n\u00eb momentin e plot\u00ebsimit t\u00eb DIVA, por do t\u00eb ruhet nga individi p\u00ebrfitues n\u00eb rast kontrolli tatimor.<\/p>\n
\u201cTatimpaguesi individ deklarues i DIVA-s duhet vet\u00ebm t\u00eb dor\u00ebzoj\u00eb deklarat\u00ebn tatimore vjetore dhe dokumentacionin v\u00ebrtetues t\u00eb t\u00eb dh\u00ebnave q\u00eb ka deklaruar duhet ta disponoj\u00eb p\u00ebr ta v\u00ebn\u00eb n\u00eb dispozicion t\u00eb administrat\u00ebs tatimore n\u00eb rast k\u00ebrkese nga administrate\u201d, sqaroi m\u00eb her\u00ebt Administrata Tatimore p\u00ebr Monitor.<\/p>\n
N\u00eb rast se individi deklarues nuk disponon dokumentacion q\u00eb justifikon zbritjen p\u00ebr arsimin dhe n\u00eb rast kontrolli deklarimi do t\u00eb konsiderohet i gabuar, at\u00ebher\u00eb individi deklarues sipas DPT-s\u00eb do t\u00eb penalizohet n\u00eb referim t\u00eb dispozitave t\u00eb ligjit nr. 9920, dat\u00eb 19.08.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar.<\/p>\n
\u201cDuke filluar nga viti 2026 do t\u00eb filloj\u00eb zbatimi i leht\u00ebsive t\u00eb parashikuar n\u00eb ligjin p\u00ebr Tatimin mbi t\u00eb Ardhurat, q\u00eb n\u00ebp\u00ebrmjet Deklarat\u00ebs Individuale t\u00eb t\u00eb Ardhurave\/DIVA, t\u2019ju vijm\u00eb n\u00eb ndihm\u00eb edhe familjeve me f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7.<\/p>\n
\u00c7do familje q\u00eb ka n\u00eb ngarkim f\u00ebmij\u00eb n\u00ebn mosh\u00ebn 18 vje\u00e7, do t\u00eb ket\u00eb t\u00eb drejt\u00ebn q\u00eb t\u00eb zbres\u00eb nga Deklarata Individuale Vjetore e t\u00eb Ardhurave 48.000 lek\u00eb p\u00ebr \u00e7do f\u00ebmij\u00eb.<\/p>\n
Kjo do t\u00eb thot\u00eb se norma efektive e tatimit q\u00eb paguhet (raporti i tatimit t\u00eb paguar mbi t\u00eb ardhurat bruto) ulet ndjesh\u00ebm.<\/p>\n
Sipas llogaritjeve paraprake, efekti financiar i k\u00ebsaj nisme do t\u00eb jet\u00eb 1.5 mld lek\u00eb ose 15 milion\u00eb euro m\u00eb shum\u00eb n\u00eb buxhetin e familjeve shqiptare\u201d.\/Monitor.al<\/p>\n
The post Familjet me f\u00ebmij\u00eb n\u00ebn 18 vje\u00e7 do t\u00eb p\u00ebrfitojn\u00eb kompensim tatimor nga marsi 2026<\/a> appeared first on Lapsi.al<\/a>.<\/p>","protected":false},"excerpt":{"rendered":" Familjet q\u00eb kan\u00eb n\u00eb ngarkim f\u00ebmij\u00eb t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7 n\u00eb mars t\u00eb vitit 2026 do t\u00eb p\u00ebrfitojn\u00eb nga tatimet kompensimin p\u00ebr rritjen dhe arsimimin e f\u00ebmij\u00ebve. Por kujdes, kompensimi nuk do t\u00eb jepet si vler\u00eb fikse, por do t\u00eb p\u00ebrfitohet vet\u00ebm pas rillogaritjes s\u00eb tatimit t\u00eb paguar p\u00ebr 2025. Rillogaritja e tatimit do […]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-61575","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/61575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/comments?post=61575"}],"version-history":[{"count":0,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/61575\/revisions"}],"wp:attachment":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/media?parent=61575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/categories?post=61575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/tags?post=61575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}