From January 2026, a tax amnesty will start, which will allow taxpayers to get rid of their debts to the state without fines and interest for delay. The aim is to help those who have tax arrears as of September 30, 2025 or who have not filed a tax return by that date. The Financial Administration (FS) of the Slovak Republic informed about this on Friday.
- Tax amnesty will start in Slovakia from January 2026.
- The goal is to waive fines and late interest on tax debts.
- The amnesty applies to arrears and non-declaration of taxes until September 30, 2025.
- Tax arrears must be paid between January 1 and June 30, 2026.
- Arrears incurred after September 30, 2025 will not be covered by the amnesty.
In order for the taxpayer to be able to use the tax amnesty, must pay the tax arrears in the period from January 1 to June 30, 2026. If someone has a tax arrears as of September 30, 2025 or has not submitted a return, they can pay the tax arrears or an additional tax return and pay the tax calculated in it during the period from January 1, 2026 to June 30, 2026. Only then will the state forgive him the fines and interest due to the delay, which he would otherwise have to pay.
If the taxpayer pays the tax arrears before January 1, 2026, the tax amnesty does not apply to him, emphasized FS. This means that late payment penalties and interest will be levied and will have to be paid in full. The Financial Administration also added that if a new tax arrears arises after September 30, 2025, the tax amnesty does not apply to this arrears.
