Tax Amnesty 2026
An Opportunity to Get Rid of Penalties and Late-Payment Interest
The condition for using the tax amnesty is the payment of the tax underpayments within a precisely defined period, namely from 1 January 2026 to 30 June 2026. The same period, from 1 January 2026 to 30 June 2026, also applies to taxpayers who failed to file a tax return by 30 September 2025. Such taxpayers have the opportunity to submit the tax return and subsequently pay the assessed tax within the specified period.
What is the outcome of this?
As part of the amnesty, the state will waive penalties and late-payment interest that would otherwise be imposed on the taxpayer under Section 155 of the Tax Code for late payment or failure to file a tax return within the statutory deadline. It is important to note that the tax amnesty applies exclusively to payments made and tax returns filed during the period from 1 January 2026 to 30 June 2026. If a taxpayer settles their arrears or files a tax return before this period, penalties and late-payment interest will be imposed in full.
What else is there to remember?
Please note that the tax amnesty does not apply to advance tax payments, tax instalments, the special levy on business activities in regulated sectors, the solidarity contribution, or local taxes and fees.
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