What you need to know about the 2026 tax amnesty: Who benefits, which obligations are written off, and the deadlines set

The Tax Administration has published details on the implementation of the tax amnesty law, which aims to ease the financial burden on taxpayers through the cancellation or settlement of certain unpaid tax obligations.

According to the law, beneficiaries include taxpayers and entities registered with the Tax Administration, whether active, inactive, or deregistered, with the exception of persons who have been convicted by a final court decision or are under investigation or court proceedings for criminal offenses in the field of taxation and customs.

For unpaid obligations up to December 31, 2014, full cancellation is provided, including penalties and late payment interest. Meanwhile, for obligations incurred during the 2015–2019 period, the law provides partial relief of the principal and full cancellation of penalties and interest, depending on the deadline for paying the remaining amount.

For obligations from the 2020–2024 period, penalties and interest will be written off, provided that the main tax debt is paid in full within the deadlines set by the law.

The law also provides for the cancellation of a series of administrative fines related to non-declarations, late or missing submissions, delayed financial statements, and other similar cases created up to December 31, 2024.

The Tax Administration clarifies that for cases benefiting from unconditional relief, the process will be carried out automatically. In cases where the benefit is conditional upon payment, the relief will apply only after the obligations are settled within the legal deadlines.

The implementation period of the law runs from January 1 to December 31, 2026, while payments to benefit from the amnesty can be made starting June 10, 2026.

Taxpayers who do not benefit from this law have the right to file appeals before the administrative court, in accordance with the applicable legislation.

“KORÇA BOOM”