Settlement of Old Tax Debts in up to 72 Instalments (Law 5313/2026)

People with certified debts to the Tax Administration that became overdue by 31.12.2023 can settle them in up to 72 monthly instalments, with a minimum instalment of 30 euros. These debts must not have been in a settlement from 21.4.2026 until the application; all of them must be included, and those under a payment suspension may be included. Conditions on the day of application: you have filed all income tax returns of the last 5 years (due by 31.12.2025), you settle your other overdue debts within 1 month, and you have no final conviction for tax evasion or smuggling. Instead of late-payment surcharges and interest, the debt carries interest at a fixed annual rate for the whole settlement. While you keep to it you get a tax clearance certificate, criminal prosecution for non-payment of debts to the State and enforcement measures are suspended, and you can ask for future receivables to be released from third-party seizures. The settlement starts when the first instalment is paid within 3 working days of the application. A late instalment carries a 15% monthly surcharge; the settlement is lost if you miss 2 consecutive instalments or pay the last 2 more than 2 months late. Apply online on myAADE by 31 December 2026.