The General Directorate of Taxes under the Ministry of Finance has presented the detailed measures planned within the framework of the 2026 tax amnesty. These include in particular the waiver of late penalties applied to taxes owed to the State, collection penalties and related enforcement costs, as well as the remission of 50% of the amount of certain fines related to administrative tax offenses and the waiving, in several cases, of penalties due for tax formalities.
In explanatory publications released as part of an awareness campaign devoted to the 2026 tax amnesty, the administration specified that the benefit of waiving late penalties, collection penalties and enforcement costs was conditional on signing up to a payment schedule no later than June 30, 2026.
The taxpayer must also fully pay the first installment and settle the balance of amounts due in quarterly installments, over a period not exceeding five years.
The administration indicated that this measure concerns tax receivables recorded in the finances receipts entries before January 1, 2026, as well as tax receivables identified following tax inspections or ex officio taxation decisions notified before June 20, 2026.
It also covers the amounts due in taxation by virtue of judgments relating to disputes concerning the tax base and taken into account before that same date.
The tax amnesty also provides for waiving 50% of the amount of fines related to administrative tax offenses taken into account before June 20, 2026, as well as the corresponding pursuit costs.
This measure is also conditional on signing up to a payment schedule no later than June 30, 2026, full settlement of the first installment and payment of the balance in quarterly installments over a maximum period of five years.
Under a third measure, the General Directorate of Taxes indicated that the amnesty provided for waiving penalties due for tax formalities, including those relating to contracts, deeds and declarations subject to registration duties, whose due date was before October 31, 2025 and which have not yet prescribed.
This measure applies during the period from January 1, 2026 to the end of September 2026.
To benefit from it, the taxpayer must pay the principal of the tax due, as the case may be, at the time of filing the declaration or fulfilling the registration formalities.
The scheme also covers omitted or corrective declarations that have not been filed following intervention by the tax authorities or after notification by their agents of the results of a tax audit.
The General Directorate of Taxes has urged taxpayers to take advantage of the various measures of the tax amnesty before the deadlines expire.
It has also reminded that it is possible to obtain the necessary information from the Remote Tax Information Center at the number 81 100 400.
