The obligation to submit a personal income tax return for the year 2025 applies to employees, pensioners and self-employed persons, with gross total income for the year 2025 exceeding EUR19,500.
According to a decree of the Council of Ministers, the deadline for the submission of the TD1 and the deadline for settlement of any income tax liability for the year 2025 has been extended to 31 October 2026.
Non-submission of the TD1 by the due date shall attract a penalty of EUR150.
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