Tax Debt Relief: Individuals and Businesses Have Until June 30, 2026, to Settle Their Situation with Significant Discounts
The law allows for the following:
Three Distinct Tax Regularization Mechanisms
- Cancellation of Tax Debts: All tax debts recorded in the accounts of the tax collector before January 2026 are eligible. Debts constituted after this date are also concerned, provided that a conciliation agreement was notified before June 20, 2026, or that they are the subject of a judicial dispute settled before this same date.
- Regularization of Administrative Penalties: Administrative tax penalties accumulated before June 20, 2026, can be canceled up to 50%, provided that the remaining balance is paid in one installment or in several tranches.
- Regularization of Omitted or Corrective Declarations: Unfiled or incorrect tax returns, whose deadline dates back to October 31, 2025, at the latest, can be corrected until September 30, 2026. All associated penalties will then be canceled.
How to Benefit from This Measure?
Two options are available to eligible taxpayers:
- Payment in Full in One Installment Before June 30, 2026
- Payment Schedule Over a Maximum of 5 Years, with the first installment due before June 30, 2026, according to a schedule set by the Minister of Finance's decision of December 30, 2025.
In case of delay in payment, a penalty of 1.25% per month is automatically applied. If a payment is not honored, the benefit of the discount is lost, and the remaining amounts become immediately payable.
What This Measure Does Not Cover
The regularization is excluded for tax debts already benefiting from a payment schedule under a previous mechanism. Furthermore, it does not give rise to any refund of amounts already paid.
Practical Points to Remember
- Taxpayers can choose to regularize all or part of their situation.
- Late payment penalties and collection fees on settled debts are automatically canceled on June 30, 2026.
- This measure does not prevent the taxpayer from contesting their debt in court or requesting a refund of overpaid amounts.
