Moldovans can cut taxable income through education costs

Moldovans who paid for their children's education or their own professional development can deduct up to 20,000 lei (approximately €995) from taxable income in both 2026 and 2027, Finance Minister Victoria Belous said.
Who qualifies for the tax deduction
The measure covers eligible expenses for children's education and taxpayers' own education and professional development. The annual deduction is capped at 20,000 lei (approximately €995), covering all eligible expenses combined.
“If you have paid for your children's education or your own training and professional development, you may qualify for a deduction that reduces your taxable income and, consequently, your income tax,” Belous said.
The minister stressed that the deduction reduces taxable income rather than providing a direct cash refund.
“This is the maximum amount that can be deducted from taxable income, not the amount you receive back,” she said.
For example, someone who paid 10,000 lei (approximately €498) for their child's education can deduct that amount from their taxable income, provided they meet the legal requirements. This reduces the income tax they owe, although the actual savings depend on each taxpayer's individual tax situation.
What documents taxpayers need to keep
To claim the deduction, taxpayers must retain documents confirming their educational expenses and payments.
“Request and keep the contract or tax invoice issued by the educational institution, as well as proof of payment,” Belous said.
Eligible expenses must be reported in the Individual Income Tax Return (CET18). For payments made in 2026, taxpayers must submit their returns by April 30, 2027.
More than 6,400 taxpayers benefited in 2025
More than 6,400 people benefited from education-related tax deductions in 2025, with the total value reaching 75.53 million lei (approximately €3.76 million), according to Belous.
From 2027, the tax deduction is also set to cover eligible expenses related to sports activities.
“Keep your invoices, confirm payments with supporting documents and file your income tax return. This way, you can benefit from the tax incentives provided by law and save money,” the minister urged.
Translation by Iurie Tataru
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