Graph: Tax receipts in the first six months of 2025 and 2026
VAT receipts in June amounted to over €390.3 million, which is €4.8 million less than in June last year. The lower revenue was due to the exceptionally high VAT revenue recorded in June 2025 ahead of the VAT rate increase, which resulted in lower revenue collected this year.
Personal income tax revenue in June totalled over €247 million, which is €30 million less than in the same month last year. The lower revenue was influenced by the change in the system for calculating basic exemption at the beginning of the year. The wage fund grew by 5.4% year on year, increasing social tax revenue to €466.5 million – up by €24.1 million from June last year.
Corporate income tax revenue in June amounted to nearly €102 million, which is €0.3 million more than in last year's June. The higher revenue was driven by increased dividend payments in both the private and public sectors.
Fuel excise duty revenue in June exceeded €47.5 million, which is over €0.3 million less than in June of last year. In June, approximately 1.7 million litres of petrol and diesel were released for consumption – 1.7% less than a year earlier. Fuel excise duty revenue has remained stable over the past few months.
Tobacco excise duty revenue in June was €23.6 million, or €2.9 million less than in June 2025. Compared with June last year, around 30% fewer cigarettes were released for consumption. The share of traditional cigarettes is falling, while that of alternative tobacco products is rising. However, the increase in other tobacco products has not fully offset the decline in cigarette consumption, and the total amount of excise duty declared is lower than in the same period last year.
Alcohol excise duty revenue in June amounted to approximately €22.5 million – over €0.3 million more than a year ago. The large-scale stockpiling of spirits and beer that took place at the end of 2025, ahead of the excise duty increase, still affects the quantities released for consumption.
Graph: Tax receipts in June 2026 compared with June 2025 for selected taxes
As at 1 July 2026, total tax arrears amounted to €351.3 million, of which €46.1 million consisted of deferred tax arrears.
Tax arrears rose by €5.4 million in June. The largest increases were seen in motor vehicle tax arrears (€2.6 million), VAT arrears (€2.4 million), and social tax arrears (€1.2 million). The rise in motor vehicle tax arrears was related to the due date for payment of the first instalment of motor vehicle tax on 15 June and primarily concerned natural persons. The increase in VAT and social tax arrears was mainly related to the tax obligations of legal persons. At the same time, tax arrears decreased the most due to payments of special income tax (€442,100), land tax (€271,900), and personal income tax (€271,400).
Although tax arrears were up in June and the proportion of obligations paid on time fell slightly, tax discipline has remained strong – over 86% of all tax obligations due in June were paid on time.
In June, the bulk of the tax arrears was again concentrated in the wholesale and retail trade, construction, and manufacturing sectors. Tax arrears in these sectors consistently account for more than half of the total arrears. Most of the arrears in those sectors are related to VAT, special income tax, and labour taxes.
At the end of June, there were close to 78,700 persons with tax arrears, which is 24,300 more than at the end of May. The number of people who owe tax arrears increased primarily due to unpaid motor vehicle tax obligations of 29,700 individuals, VAT obligations of 1,800 persons, and social tax obligations of nearly 470 individuals. The number of debtors in June fell primarily because 3,600 people paid their land tax.
The increase in the number of debtors was mainly driven by the due date of the first instalment of motor vehicle tax, which affects many natural persons, who generally have smaller tax liabilities. Therefore, motor vehicle tax, similarly to land tax, primarily affects the total number of persons with tax arrears, and the increase in their number does not indicate a general deterioration in payment behaviour. For taxes that affect a large share of taxpayers, a short-term increase in the number of debtors is to be expected. Most taxpayers either settle their obligations or arrange a payment schedule after the due date has passed.
Graph: Tax debt balance by sector as at 1 July 2026
The Tax and Customs Board is available to assist taxpayers with fulfilling and deferring their tax obligations. In case of temporary payment difficulties, the ETCB recommends applying for a deferral of tax debt through the e-MTA e-services environment. When deferring a liability, payments can be made in instalments over a period of 2 to 24 months, but interest will be added.
More information on payment of tax arrears in instalments for private clients and business clients is available on the website of the Tax and Customs Board. Instructions and FAQs can also be accessed by logging into the e-services environment e-MTA and selecting “Payments of tax liabilities in instalments” in the Help center section.
Overview of tax receipts is available on the website of the Tax and Customs Board.
