New tax rules for selling houses and apartments will take effect in 2027
Starting in 2027, individuals selling a house or apartment will benefit from new tax rules. The changes will revise the conditions under which owners can sell residential property tax-free and allow them to deduct renovation expenses from the taxable amount.
Under the new provisions, for a property to be considered a primary residence—thereby qualifying the owner for a tax exemption upon sale—only one of two conditions needs to be met: either the individual must have resided in the property for at least three years, or it must be registered in the Real Estate Register as their sole residence.
This amendment aims to resolve cases where owners are denied a tax exemption—even when selling the only home they own—simply because they did not have their official legal residence registered at that specific address.
"We want to eliminate these situations," stated Minister of Finance Victoria Belous in a social media post.
Another change concerns owners who have invested in renovating or repairing their homes.
Starting in 2027, expenses incurred for such work may be taken into account when calculating the tax due upon the sale of the property.
To benefit from this provision, owners must retain invoices and documentation confirming that the payments were made.
Consequently, documented repair expenses may be deducted from the amount used to calculate the tax on the income derived from the sale of the property.
"In short, fairer rules for those selling their homes, along with the option to deduct documented repair expenses," Victoria Belous noted.
Individuals in the Republic of Moldova can also claim tax deductions for certain healthcare and education expenses. In 2026, payments for medical services and voluntary health insurance premiums may be deducted from taxable income, up to an annual limit of 17,400 lei, provided all legal requirements are met.
Parents can also claim deductions for their children’s education expenses, while taxpayers may deduct costs related to their own studies and professional development, up to 20,000 lei per year.
Starting in 2027, the education-related tax deduction will also cover expenses for sports activities.
To benefit from these deductions, citizens must keep payment documents and declare eligible expenses to the State Tax Service.
