Moldova to Tax Private Schools and Savings Associations from 2027

Private educational institutions and credit unions will be liable for income tax

These provisions will come into force on 1 January 2027, in accordance with the amendments made to tax legislation as part of the budgetary, tax and customs policy for 2027. The amendments were approved by parliament in their final reading at the end of last week.

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Currently, the Tax Code provides for income tax exemptions for private educational institutions, credit and savings associations, as well as trade unions and employers’ organisations.

Initially, when drafting tax policy for the coming year, the Ministry of Finance proposed abolishing the exemptions granted to these organisations and applying the standard income tax rate of 12 per cent to them.

However, whilst finalising the draft for its second reading in parliament, legislators took into account the arguments put forward by the National Confederation of Trade Unions of Moldova and the National Confederation of Employers of Moldova, which had advocated for a more lenient tax regime.

At the same time, trade unions and employers’ organisations have been included in the list of non-profit organisations and will be exempt from tax on the same terms as other non-profit organisations.

Logos Press had previously reported that the chairpersons of the NCTU and the NCE, Igor Zubku and Ana Groza, explained in a joint statement that the proposed measure would reduce the organisations’ funding and could affect their ability to carry out their statutory functions and participate in social dialogue.

This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.

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