The relevant amendments to the Tax Code were published as part of a package of changes aimed at simplifying tax and customs legislation, which was published on October 31 in the Monitorul Oficial. Specifically, the annual personal exemption in 2027 will increase from 29,700 to 40,020 lei (+34.7%), and the amount of the enhanced personal exemption will increase from 34,620 to 46,680 lei (+34.8%). The exemption per dependent will rise from 9,900 to 11,040 lei (+11.5%), while for dependents with disabilities resulting from a congenital condition or a childhood illness, as well as individuals with severe and significant disabilities, it will remain at 21,780 lei per year. These exemptions apply to the annual taxable income of resident individuals up to 360,000 lei. At the same time, starting in 2027, the list of deductible expenses for resident individuals will be expanded. Starting next year, expenses for sports services will also be included in the deduction for education and professional training expenses. This deduction will apply to an individual's own expenses and those for dependent children, up to a combined total of 20,000 lei per tax period. In addition, the requirement to use the services of only one provider when receiving medical services is being eliminated; therefore, it will be possible to claim verified expenses paid to multiple clinics or specialists, within the limit established by law. // 02.11.2026 — InfoMarket.