These and other similar changes were approved by Parliament during the second reading of the draft budget, tax and customs policy for 2027.
Expenditure on sport will be included in the deductions made for an individual’s expenditure on education and vocational training. It will be counted as part of the individual’s own expenditure and expenditure on dependent children, up to a limit of 20,000 lei per tax period. Experts had previously pointed out that the limit was too low and complicated tax calculations.
Furthermore, the requirement to use medical services from a single provider is being abolished. It will now be possible to deduct expenses paid to several clinics or specialists, within the limit set by law.
It should be noted that resident individuals who are not engaged in business activities may reduce their taxable income by deducting several types of expenses, as regulated by Article 35² of the Tax Code.
Deductions are permitted for voluntary health insurance contributions and medical services, insurance premiums (life, health, fire and natural disasters), interest on mortgage loans for the purchase of a first home (excluding loans under state programmes), and expenses for the education of dependent children (nurseries, schools, colleges, etc.) within the established limit.
All expenses must be supported by documentary evidence.
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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