Tax Amnesty 2026

Article Summary

The Tax Amnesty 2026 allows taxpayers in Slovakia to eliminate penalties for old tax arrears. It is sufficient to additionally declare outstanding obligations and pay the owed tax within the statutory deadline. In this article, you will learn who the amnesty applies to, what conditions must be met, and which debts are excluded.

How to get rid of old fines and avoid further penalties?

From 1 January 2026, taxpayers in Slovakia can avoid the obligation to pay related penalties by settling old tax arrears or declaring previously unreported tax obligations.

This measure is an opportunity for many taxpayers.

The so-called tax amnesty allows both individuals and legal entities to settle their old liabilities to the state without having to pay penalties or late-payment interest. Such “fines” associated with failure to report and pay tax obligations within statutory deadlines often grow to extremely high amounts.

If you have unresolved obligations towards the tax authority, the period of the tax amnesty is a suitable time which, thanks to voluntary correction, can save you hundreds or even thousands of euros.

Here is a detailed overview of how the tax amnesty works and what you need to do in your own interest.

What is the essence of the tax amnesty?

The tax authority, as a representative of the state, offers a “deal” in the spirit of: “Pay the tax liability (principal) and we will forgive the penalties (accessories).”

Accessories understood as penalties mainly include late-payment interest and fines, which often accumulate to very high amounts over years of unpaid taxes.

Have you not yet submitted some tax returns you were required to file? You have an opportunity to remedy this

A frequent question is whether the amnesty also applies to cases where the taxpayer did not file a return at all, although they were obliged to do so in the past (e.g., for 2023 or 2024).

Yes, the tax amnesty also applies to such cases — but only to those where the deadline for filing the tax return was no later than 30 September 2025.

If the taxpayer was required to file a tax return before 30 September 2025 and failed to do so, the conditions for penalty forgiveness are:

• submission of the tax return additionally no later than 30 June 2026
• full payment of the assessed tax declared in such return, also no later than 30 June 2026

Only if both conditions are met will the tax authority forgive not only late-payment interest but also the fine for failure to submit the tax return within the statutory deadline.

Key dates

To benefit from the tax amnesty, the taxpayer must take corrective action within the following deadlines:

• decisive date (30 September 2025): The tax amnesty applies only to arrears and obligations (including unfiled returns) that arose and were recorded as of this date
• period for remedy (1 January – 30 June 2026): Only during these six months is it possible — and necessary — to declare the tax debt and, above all, pay it in full if the taxpayer intends to use the benefits of the amnesty

Conditions for penalty forgiveness

Penalty forgiveness occurs upon completion of the following steps:

• full payment of the principal: The amount of owed tax must be paid no later than 30 June 2026
• correct payment identification: When making the payment, the correct variable symbols must be provided so the tax authority can assign the payment to the amnestied debt

What does the tax amnesty not apply to?

It is also important to know that the tax amnesty is not a “general pardon” for any unfulfilled tax obligations.

• new debts: If a tax arrear arises from obligations occurring after 30 September 2025, the amnesty does not apply
• local taxes: Cities and municipalities have their own authority regarding the assessment and payment of certain taxes. Forgiveness of penalties on “state” taxes (VAT, income tax) does not automatically mean that municipalities will forgive arrears of interest and fines related to taxes administered locally (e.g., property tax)

Conclusion and recommendations

How does the tax amnesty work in 2026?
The tax amnesty operates on the principle of forgiving penalties for old tax arrears. However, the taxpayer must meet the conditions set by law, especially filing missing returns and paying the owed tax on time.

What penalties can the tax amnesty forgive?
The amnesty applies to late-payment interest and fines, i.e., the accessories of the tax arrear. The tax itself is not forgiven.

Which deadlines are decisive for the tax amnesty?
The decisive date is 30 September 2025, by which the debt or unfulfilled obligation must have existed. Corrective action must be taken between 1 January 2026 and 30 June 2026.

What happens if the taxpayer does not pay the tax by 30 June 2026?
If the taxpayer fails to meet the conditions within the prescribed period, they will not be entitled to penalty forgiveness, and the tax authority may assess or continue to enforce penalties.

Does the tax amnesty also apply to property tax?
Not automatically. Local taxes are administered by cities and municipalities, so the amnesty generally does not apply to them in the same way as to state taxes.

Who should consider verifying eligibility for the tax amnesty?
Especially entrepreneurs and companies with older arrears, unfiled tax returns, or uncertainty about whether all obligations toward the tax authority have been settled.

 

 

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