From 2027, selling your only home will be tax-exempt even without residence registration there

From 1 January 2027, owners selling their only apartment or house will be able to claim an income tax exemption even if they were not registered as resident at that address. The change was announced by Finance Minister Victoria Belous.

A home will count as a primary residence if the owner lived there for at least three years or if the Real Estate Register lists it as their only home. Where tax is due, documented renovation costs can be included in the calculation.

What it means for you

• Planning to sell your only home? Check how the property is recorded in the Real Estate Register.
• Keep invoices and payment proof for renovations — without them, costs will not be counted.
• For real estate agencies and notaries, it is a new point to raise with sellers.
• Tax questions can be addressed to the State Tax Service.

Source: Bani.md, 06.11.2026