How to confirm the deduction of up to 282 MCI for 2025 in the 270.00 declaration
In 2025, an employee could, upon application, receive a preliminary deduction from the employer — up to 282 MCI per year (23.5 MCI per month) without providing supporting documents. It applied to expenses for education, medical services, mortgage interest, and voluntary pension contributions.
At the same time, the deduction for education, medical services, or mortgage could not exceed 118 MCI for each category, and the total annual limit across all categories was 564 MCI.
If such a deduction was applied by the employer, it must be confirmed in the income and property declaration (Form 270.00) no later than September 15, 2026. This requires contracts, receipts, payment slips, and other supporting documents, which should be kept for the duration of the statute of limitations.
Important: any unused monthly balance of the deduction is not carried over to the next month.
As of January 1, 2026, this procedure ceased to be in effect. The new Tax Code provides for a single fixed tax deduction of 30 MCI for all categories of citizens.
Thus, the deduction of up to 282 MCI is a one-time measure for 2025 income. Those who used it through their employer must confirm the expenses in the declaration by September 15, 2026.