The Consolidation Package for 2026, in addition to increasing taxes and contributions to social and health insurance, also introduced a tax amnesty for those who had a tax arrears as of September 30, 2025. For taxpayers who voluntarily pay such tax arrears during the period from January 1, 2026 to June 30, 2026:
- the tax administrator will refrain from imposing a fine and from charging interest on arrears related to this tax,
- as of September 30, 2026, the tax arrears will expire in the amount corresponding to the unpaid fine or unpaid interest on arrears related to this tax.
The tax amnesty also applies in cases where:
- the taxpayer, during the period from January 1, 2026 to June 30, 2026, files a tax return for which the deadline expired by September 30, 2025, and pays the amount assessed by the filed tax return within the same period,
- the taxpayer, during the period from January 1, 2026 to June 30, 2026, files an additional tax return to a tax return for which the deadline expired by September 30, 2025, and pays the assessed amount or the difference within the same period.
Taxes covered by the amnesty
- Income tax
- Value Added Tax (VAT)
- Excise duties
- Motor vehicle tax
- Insurance tax
- Tax on sweetened non-alcoholic beverages
Taxes not covered by the amnesty
- Tax advances
- Deferred tax
- Tax installments
- Cases where the tax arrears are enforced through tax execution proceedings
- Taxes administered by municipalities (e.g., property tax, dog tax)