Income tax returns for 2025
Resident natural persons submit income tax returns on their income received during the previous calendar year.
Read moreOverview of income in the e-MTA
You can get an overview of your annual income and use of basic exemption in the e-services environment e-MTA.
Read moreRefund and additional payment of income tax
Due date for the refund and additional payment of income tax is 1 October 2026.
Read moreTax rates
On this page you will find the rates of income tax, social tax, contribution to mandatory funded pension and unemployment insurance premium applicable from 2024 to 2026 as well as national minimum wage rates since 1996.
Read moreTax return forms and instructions
On this page you will find income tax return forms for resident natural persons and tax return forms for non-resident natural and legal persons, as well as instructions for completing them.
Read moreLast updated: 05.05.2026
