{"id":65122,"date":"2026-01-20T07:15:12","date_gmt":"2026-01-20T07:15:12","guid":{"rendered":"https:\/\/zennihost.com\/test\/2026\/01\/20\/arsimi-nuk-ka-kompensim-direkt-480-ose-1000-euro\/"},"modified":"2026-01-20T07:15:12","modified_gmt":"2026-01-20T07:15:12","slug":"arsimi-nuk-ka-kompensim-direkt-480-ose-1000-euro","status":"publish","type":"post","link":"https:\/\/zennihost.com\/test\/2026\/01\/20\/arsimi-nuk-ka-kompensim-direkt-480-ose-1000-euro\/","title":{"rendered":"Arsimi, nuk ka kompensim direkt 480 ose 1000 euro"},"content":{"rendered":"

Nuk ka kompensim 480 apo 1000 euro! Do ket\u00eb rillogaritje tatimi. Kush del me tepric\u00eb kreditore (tatim t\u00eb mbipaguar) do t\u2019i kthehet diferenca e lek\u00ebve t\u00eb paguar p\u00ebr tatim, por n\u00ebse b\u00ebn k\u00ebrkes\u00eb n\u00eb tatimet rajonale.<\/p>\n

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Sipas sistemit e-Tax, pas dat\u00ebs 22 janar 2026 nis gjenerimi p\u00ebr plot\u00ebsimin e Deklarat\u00ebs Individuale t\u00eb t\u00eb Ardhurave (DIVA) p\u00ebr vitin 2025, ku p\u00ebr her\u00eb t\u00eb par\u00eb do t\u00eb aplikohet zbritje tatimore p\u00ebr tatimpaguesit me f\u00ebmij\u00eb n\u00eb ngarkim n\u00ebn 18 vje\u00e7. Afati p\u00ebr plot\u00ebsimin e deklarat\u00ebs \u00ebsht\u00eb deri m\u00eb 31 Mars 2026.<\/div>\n<\/div>\n<\/div>\n

Zbritja prej 48,000 lek\u00ebsh apo 100,000 lek\u00ebsh p\u00ebr prind\u00ebrit e f\u00ebmij\u00ebve dhe p\u00ebr shpenzimet e arsimimit nuk \u00ebsht\u00eb kompensim direkt. Kompensimi do t\u00eb llogaritet si diferenc\u00eb mes tatimit t\u00eb ri (pas aplikimit t\u00eb zbritjeve) dhe tatimit t\u00eb paguar gjat\u00eb vitit 2025.<\/p>\n

Ligji \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d p\u00ebrcakton q\u00eb vlerat 48 mij\u00eb lek\u00eb apo 100 mij\u00eb lek\u00eb (sipas rasteve) do t\u00eb ulen nga baza e tatueshme, dhe kompensimi do t\u00eb llogaritet si rezultat i diferenc\u00ebs s\u00eb tatimit t\u00eb ri (pasi jan\u00eb b\u00ebr\u00eb zbritjet e shpenzimeve sipas shkall\u00ebs t\u00eb t\u00eb ardhurave t\u00eb individ\u00ebve) dhe tatimit q\u00eb \u00ebsht\u00eb paguar n\u00eb 2025.<\/p>\n

Pra n\u00ebse individi do t\u00eb rezultoj\u00eb me tatim t\u00eb mbipaguar, pasi t\u2019i zbriten shpenzimet, shum\u00ebn e tepric\u00ebs do ta k\u00ebrkoj\u00eb p\u00ebr rimbursim n\u00ebp\u00ebrmjet nj\u00eb k\u00ebrkes\u00eb q\u00eb do t\u2019i b\u00ebj\u00eb drejtorive rajonale t\u00eb tatimeve.<\/p>\n

Administrata Tatimore sqaroi p\u00ebr Monitor se \u00ebsht\u00eb duke u hartuar udh\u00ebzimi p\u00ebrkat\u00ebs me procedurat e p\u00ebr plot\u00ebsimin e deklarat\u00ebs, dokumentacioni q\u00eb nevojitet dhe si do t\u00eb b\u00ebhen k\u00ebrkesat pran\u00eb drejtorive rajonale t\u00eb tatimeve.<\/p>\n

Zbritjen e shpenzimesh n\u00eb vler\u00ebn e 48 mij\u00eb lek\u00ebve apo rreth 480 euro nga totali vjetor i t\u00eb ardhurave bruto, do ta p\u00ebrfitojn\u00eb t\u00eb gjith\u00eb individ\u00ebt pavar\u00ebsisht nivelit t\u00eb t\u00eb ardhurave, n\u00ebse kan\u00eb f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb mosh\u00ebs deri 18 vje\u00e7. Nd\u00ebrsa zbritjen e shpenzimeve me vler\u00eb maksimale deri 100 mij\u00eb lek\u00eb apo rreth 1,000 euro p\u00ebr arsimin e f\u00ebmij\u00ebve do t\u00eb p\u00ebrfitohet n\u00ebse t\u00eb ardhurat vjetore bruto t\u00eb deklaruara jan\u00eb deri n\u00eb 1.2 mln lek\u00eb.<\/p>\n

Nj\u00ebri nga \u00e7ifti i prind\u00ebrve q\u00eb kan\u00eb f\u00ebmij\u00eb n\u00ebn 18-vje\u00e7, pra ai q\u00eb ka t\u00eb ardhurat m\u00eb t\u00eb larta, do t\u2019i zbriten 48 mij\u00eb lek\u00eb, nga tatimi e paguara mbi pag\u00ebn gjat\u00eb k\u00ebtij viti n\u00eb momentin kur do t\u00eb plot\u00ebsojn\u00eb Deklarat\u00ebn Individuale t\u00eb t\u00eb Ardhurave Personale.<\/p>\n

N\u00ebse t\u00eb ardhurat bruto vjetore t\u00eb nj\u00eb individi A jan\u00eb 150 mij\u00eb lek\u00eb apo 1,8 mln lek\u00eb n\u00eb vit.<\/p>\n

Tatimi i paguar \u00e7do muaj \u00ebsht\u00eb:<\/strong><\/p>\n

Deri n\u00eb 30,000 lek\u00eb- tatim 0<\/p>\n

Pjesa 30,001\u2013130,000 (130,000 \u2212 30,000) \u00d7 13% = 100,000 \u00d7 13% = 13,000 lek\u00eb<\/p>\n

Pjesa mbi 130,000 \u2192 (150,000 \u2212 130,000) \u00d7 23% = 20,000 \u00d7 23% = 4,600 lek\u00eb<\/p>\n

Tatimi mujor i paguar \u00ebsht\u00eb 17,600 lek\u00eb. Tatimi vjetor \u00ebsht\u00eb 211,200 lek\u00eb.<\/p>\n

Individi ka nj\u00eb f\u00ebmij\u00eb t\u00eb mosh\u00ebs 7 vje\u00e7. Pra numri i personave n\u00ebn 18 vje\u00e7 n\u00eb kujdestarin\u00eb e deklaruesit \u00ebsht\u00eb 1.<\/em><\/p>\n

Si fillim t\u00eb ardhurat vjetore t\u00eb k\u00ebtij individi jan\u00eb mbi 1,2 mln lek\u00eb. Automatikisht i lind detyrimi p\u00ebr plot\u00ebsimin e Deklarat\u00ebs Individuale t\u00eb t\u00eb Ardhurave. Me hyrjen n\u00eb fuqi t\u00eb zbritjes s\u00eb shpenzimeve p\u00ebr f\u00ebmij\u00ebt, nga totali i t\u00eb ardhurave bruto t\u00eb k\u00ebtij individi do t\u00eb zbriten shpenzimet prej 48 mij\u00eb lek\u00eb.<\/p>\n

Duke qen\u00eb se t\u00eb ardhurat e deklaruara jan\u00eb mbi 1.2 mln lek\u00eb nuk do t\u00eb p\u00ebrfitoj\u00eb zbritjen e shpenzimeve prej 100 mij\u00eb lek\u00eb p\u00ebr arsimimin. <\/em><\/p>\n

Tatimi i rillogaritur pas zbritjes s\u00eb shpenzimeve:<\/strong><\/p>\n

T\u00eb ardhurat mujore pas zbritjes s\u00eb shpenzimeve prej 48 mij\u00eb lek\u00eb do t\u00eb jen\u00eb 146 mij\u00eb lek\u00eb apo rreth 1,7 mln lek\u00eb n\u00eb vit.<\/p>\n

Deri n\u00eb 30 mij\u00eb lek\u00eb tatimi \u00ebsht\u00eb zero<\/p>\n

Pjesa 30,001 \u2013 130,000 (130,000 \u2212 30,000) \u00d7 13% = 100,000 \u00d7 13% = 13,000<\/p>\n

Pjesa Mbi 130,000 (146,000 \u2212 130,000) \u00d7 23% = 16,000 \u00d7 23% = 3,680<\/p>\n

Tatimi mujor i rillogaritur = 13,000 + 3,680 = 16,680 lek\u00eb apo 200,160 lekw nw vit.<\/p>\n

Tatimi i paguar gjat\u00eb vitit (pa zbritje) = 211,200 lek\u00eb<\/p>\n

Gjendja kreditore \u2013 \u00a0211,200 lekw tatimi i paguar gjatw vitit 2025 -200,160 lekw tatimi i rillogaritur = 11,040 lek\u00eb<\/p>\n

Kjo \u00ebsht\u00eb shuma q\u00eb individi mund ta k\u00ebrkoj\u00eb p\u00ebr rimbursim pas plot\u00ebsimit t\u00eb DIVA-s.<\/em><\/strong><\/p>\n

K\u00ebrkes\u00eb do t\u00eb dor\u00ebzohet brenda 3 muajve nga plot\u00ebsimi i DIVA, n\u00eb drejtorit\u00eb rajonale tatimore. <\/em><\/strong><\/p>\n

Llogaritja e tatimit pas zbritjes s\u00eb shpenzimeve rreth 1000 euro p\u00ebr arsimin<\/strong><\/p>\n

Po ashtu nga viti 2026 prind\u00ebrit me t\u00eb ardhura vjetore jo m\u00eb shum\u00eb se 1,2 mln lek\u00eb n\u00eb vit, do t\u00eb p\u00ebrfitojn\u00eb edhe zbritje p\u00ebr shpenzimet p\u00ebr arsimimin e f\u00ebmij\u00ebve deri n\u00eb vler\u00ebn 100 mij\u00eb lek\u00eb.<\/p>\n

Pra n\u00ebse merr m\u00eb pak se 100 mij\u00eb lek\u00eb (apo rreth 1000 euro) n\u00eb muaj pag\u00eb, p\u00ebrmes faturave t\u00eb ruajtura p\u00ebr shpenzimet e b\u00ebra p\u00ebr arsimimin e f\u00ebmij\u00ebs mund t\u00eb p\u00ebrfitosh deri n\u00eb 100 mij\u00eb lek\u00eb zbritje nga tatimet. Edhe k\u00ebt\u00eb zbritje e merr pasi t\u00eb plot\u00ebsosh DIVA-n.<\/p>\n

Shembull: 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. 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 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 vjecc. (840,000 \u2013 100,000)\/12 = 61,667 lek\u00eb\/muaj. Tatimi 4,117 lek\u00eb (vjetor 49,400 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 ).<\/em><\/strong><\/p>\n

K\u00ebt\u00eb gjendje kreditore do ta k\u00ebrkoj\u00eb brenda nj\u00eb afati 3 muaj n\u00ebp\u00ebrmjet nj\u00eb k\u00ebrkes\u00eb pran\u00eb Drejtorive Rajonale t\u00eb Tatimeve.\/Monitor.al<\/em><\/strong><\/p>\n

The post Arsimi, nuk ka kompensim direkt 480 ose 1000 euro<\/a> appeared first on Lapsi.al<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"

Nuk ka kompensim 480 apo 1000 euro! Do ket\u00eb rillogaritje tatimi. Kush del me tepric\u00eb kreditore (tatim t\u00eb mbipaguar) do t\u2019i kthehet diferenca e lek\u00ebve t\u00eb paguar p\u00ebr tatim, por n\u00ebse b\u00ebn k\u00ebrkes\u00eb n\u00eb tatimet rajonale. Sipas sistemit e-Tax, pas dat\u00ebs 22 janar 2026 nis gjenerimi p\u00ebr plot\u00ebsimin e Deklarat\u00ebs Individuale t\u00eb t\u00eb Ardhurave (DIVA) […]<\/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-65122","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/65122","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=65122"}],"version-history":[{"count":0,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/65122\/revisions"}],"wp:attachment":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/media?parent=65122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/categories?post=65122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/tags?post=65122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}