Medical expenses refundable: Patients can recover costs under new law
Individuals who paid for medical services in 2025 may be able to recover part of their expenses by reducing their income tax, provided they meet the conditions outlined in the Fiscal Code. This benefit is applied during the tax return process and allows taxpayers to deduct expenses for medical services or optional medical insurance from their taxable income, up to the limit of an average salary in the economy, which is 16,100 lei in 2025.
The facility is designed for individuals with medical insurance in the Republic of Moldova and applies only upon submission of documents confirming payment for services.
According to the law, these expenses can only be considered from a single medical service provider chosen by the taxpayer.
For 2025, the maximum amount that can be deducted from taxable income is 16,100 lei, which corresponds to the average monthly salary in the economy. Beginning in 2026, this limit will increase to 17,400 lei.
Victoria Belous, the Deputy Chairwoman of the Parliamentary Committee for Economy, Budget, and Finance, explained that individuals who have paid for both medical services and a voluntary medical insurance policy can deduct their expenses.
“To reduce your taxable income, you must be medically insured, demonstrate payment for medical services, and choose a single provider. If you have paid for a voluntary medical policy, you must choose between the cost of the policy and the expenses for medical services, as the law does not allow for their combination,” she said.
Another essential requirement is documenting expenses. Taxpayers must possess a tax invoice or another document that confirms the actual payment for medical services.
Even if an individual has received services from multiple providers, only the expenses related to a single provider can be claimed for tax reduction purposes.
Eligible expenses should be reported on the income tax declaration, where the taxpayer must indicate both their earned income and the amounts paid for medical services or voluntary medical insurance, within the limits set by law.
Furthermore, if taxes have already been withheld from the salary during the year, the state may be obligated to refund part of the money after the declaration is submitted.
