Under the program, taxpayers can take advantage of the amnesty by paying their outstanding taxes or submitting supplementary tax returns between 1 January 2026 and 30 June 2026.
The Slovak Republic government has announced a new tax amnesty program on 1 December 2025, which is set to take effect in January 2026, offering taxpayers the opportunity to settle outstanding debts without paying penalties or interest.
The initiative aims to assist individuals and businesses who have tax arrears as of 30 September 2025, or who have failed to file their tax returns by that date.
Under the program, taxpayers can take advantage of the amnesty by paying their outstanding taxes or submitting supplementary tax returns between 1 January 2026 and 30 June 2026. Only payments made during this window will qualify for the waiver of penalties and interest on late payments.
Taxpayers who pay their arrears before 1 January 2026 will not be eligible for the amnesty, meaning penalties and interest will still apply.
The measure covers several types of taxes, including income tax, VAT, excise duties, motor vehicle tax, insurance tax, tax on sweetened non-alcoholic beverages, and financial transaction tax.
Taxes excluded from the amnesty include tax prepayments, instalment payments, special levies on regulated businesses, the solidarity contribution, and local taxes and fees. Additionally, any new tax arrears arising after 30 September 2025 will not be eligible.
Example: A taxpayer who incurs a tax arrear on 26 September 2025, and pays it between 1 January 2026 and 30 June 2026, will have penalties and interest waived. Payment made before 1 January 2026 would not qualify.
