The tax pardon allows you to settle with the state without penalties
The Government of the Slovak Republic has issued a regulation according to which, with effect from 1 October 2025, penalties and interest on late payment will be waived if the taxpayer pays the tax. This government decision is part of the consolidation measures. However, it only applies under certain conditions.
Key points of the tax pardon
- Penalties and interest relate to taxes administered by the tax or customs authorities.
- The tax arrears were incurred until 30 September 2025.
- The tax arrears will be paid in the period from 1 January 2026 to 30 June 2026.
This pardon does not apply to unpaid tax advances, special levies on business in regulated sectors or solidarity contributions.
What will the general pardon regulation bring?
- No penalty or interest will be imposed on late payment attributable to that tax; or
- if a penalty or default interest has already been imposed but not yet paid, it will expire on 30 September 2026.
Does This Change Also Affect Late Filed Tax Returns?
Yes, this change also applies to tax returns that are filed after the deadline. However, the following conditions must be met:
- The deadline for filing a proper tax return is 30 September 2025.
- The tax return is filed in the period from 1 January 2026 to 30 June 2026.
- The related tax liability will be paid during the same period (i.e. from 1 January 2026 to 30 June 2026).
If these conditions are met, no penalty or default interest will be imposed.
Supplementary Tax Return and general pardon
The change will also bring relief in case of filing a supplementary tax return under the following conditions:
- The deadline for filing a proper tax return is 30 September 2025.
- The supplementary tax return is filed in the period from 1 January 2026 to 30 June 2026.
- The additional tax liability is paid in the same period (i.e. from 1 January 2026 to 30 June 2026).
If the filing of a supplementary tax return will lead to an increase in tax, a reduction of an excess deduction, a reduction of a refund claimed or a reduction of a claim under a special provision, the related penalty will not be imposed on the taxpayer.
