Moldova

Starting 1 January 2026, individuals are entitled to deduct expenses incurred during the fiscal period for their own education and/or professional development, as well as for the education of dependent children at educational institutions specified in Article 15 of the Education Code no. 152/2014, limited to the amount of MDL 20,000.

The deductible amount is applied cumulatively for all types of education and/or professional development and for the total number of beneficiaries.