Tax calendar 2026
The important tax deadlines and rate changes of 2026 for individuals and small businesses, in one place, with a calculator for every item.
Dates in {year}
- 1 January
New tax rates take effect
From 2026 everyone has the same basic exemption of 700 euros a month (8,400 a year), no longer dependent on income. The income tax rate is 22%. People of retirement age have an exemption of 776 euros a month.
- 15 February - 30 April
Filing the income tax return
The personal income tax return for 2025 can be filed in e-MTA from 15 February; the deadline is 30 April. The return is usually pre-filled. Refunds are normally paid from March onward, and any additional tax is due by 1 October.
- 31 March
Land tax, first instalment
Land tax is due by 31 March. If the annual amount exceeds 64 euros it can be paid in two instalments: at least half by 31 March and the rest by 1 October.
- 1 April
Minimum wage rises
From 1 April 2026 the minimum wage is 946 euros a month and 5.67 euros an hour. Until 31 March it was 886 euros a month and 5.31 euros an hour. Several benefit limits are tied to the minimum wage as well.
- 15 June
Motor vehicle tax, first instalment
The first half of the annual motor vehicle tax is due by 15 June. The tax is made up of a 50 euro base part, a CO2 part and a mass part; the notice is available in e-MTA.
- 1 October
Land tax, second instalment, and income tax top-up
1 October is the deadline for the second land tax instalment and also for paying any additional income tax due under the tax return.
- 15 December
Motor vehicle tax, second instalment
The second half of the annual motor vehicle tax is due by 15 December. If the car changed owners during the year, the tax is split between them in proportion.
- 31 December
Last day for third-pillar contributions
Third-pillar pension contributions made by 31 December count towards the 2026 tax return. Up to 15% of gross income, but no more than 6,000 euros a year, is tax-free; the refund is 22% of the contribution.
Monthly recurring deadlines
- By the 10th of every month
TSD: declaring and paying payroll taxes
By the 10th of every month the employer files the income and social tax return (TSD) for the previous month and pays the withheld income tax, social tax, unemployment insurance and funded pension contributions.
- By the 20th of every month
KMD: VAT return
A VAT-registered business files the VAT return for the previous taxable period by the 20th of every month and pays the VAT due. The standard rate is 24%, the reduced rates 13% and 9%.
Deadlines come from the public materials of the Tax and Customs Board and the legislation. When a deadline falls on a weekend or public holiday, the Board's next-working-day rule applies. Always check your e-MTA notice as well.