Daňová amnestia 2026: dlhy bez pokút a úrokov

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Od 1. januára 2026 vstúpila do platnosti daňová amnestia, ktorú spravuje Finančná správa SR. Jej cieľom je umožniť daňovníkom vyrovnať si staré daňové nedoplatky bez sankcií – teda bez pokút a úrokov z omeškania.

Amnestia sa týka všetkých daňovníkov, ktorí mali k 30. septembru 2025 evidovaný daňový nedoplatok alebo mali do tohto dátumu podať daňové priznanie, no neurobili tak.

Kto môže amnestiu využiť

Daňová amnestia platí pre fyzické aj právnické osoby, ak:

  • mali k 30. 9. 2025 daňový nedoplatok, alebo
  • nepodali daňové priznanie do tohto dátumu.

Vzťahuje sa len na dane spravované finančnou správou (napríklad daň z príjmu, DPH). Nevzťahuje sa na miestne dane, ako je daň z nehnuteľností, ktoré spravujú obce.

Čo treba urobiť

Ak v období od 1. 1. 2026 do 30. 6. 2026:

  • uhradíte daňový nedoplatok vzniknutý do 30. 9. 2025, alebo
  • podáte riadne či dodatočné daňové priznanie a zaplatíte vypočítanú daň,

štát vám automaticky odpustí pokuty a úroky z omeškania.

Dôležité informácie, ktoré sa oplatí vedieť

  • o daňovú amnestiu netreba osobitne žiadať,
  • správca dane neposiela samostatné rozhodnutie o odpustení sankcií,
  • stav si môžete overiť v saldokonte na osobnom účte na portáli finančnej správy,
  • platby uskutočnené pred 1. 1. 2026 sa do amnestie nezapočítavajú,
  • ak už boli sankcie vyrubené, zaniknú najneskôr do 30. 9. 2026.

Šanca dať si financie do poriadku

Daňová amnestia je príležitosťou, ako si na začiatku roka upratať staré daňové povinnosti, bez toho, aby dlhy ďalej rástli o sankcie. Pre mnohých podnikateľov aj bežných ľudí môže ísť o výraznú úľavu a nový štart bez zbytočného stresu.

Ak máte pochybnosti, či sa vás amnestia týka, oplatí sa nahliadnuť do osobného účtu na portáli finančnej správy alebo si preveriť svoj daňový stav čo najskôr.

Zdroj: Finančná správa SR
Ilustračný obrázok: AI

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