Graph: Tax receipts in the first eight months of 2025 and 2026
VAT receipts in August amounted to over €375 million, which is €20 million more than in August last year. The retail trade, agriculture, and public administration and national defence sectors were the greatest contributors to VAT revenue. VAT receipts in August this year were higher due to VAT collected on the retail sale of motor fuel.
Personal income tax revenue has remained stable over recent months, totalling over €241 million in August, which is €24 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 6.2% year on year, increasing social tax revenue in August to €450 million – up by more than €25 million from August last year.
Corporate income tax revenue in August amounted to approximately €67 million, which is €5.8 million less than in last year's August. In August this year, the largest amounts of income tax on dividends were declared in the manufacturing and wholesale and retail trade sectors, as well as in professional, scientific and technical activities.
Fuel excise duty revenue in August exceeded €50 million, which is over €1.9 million less than in August of last year. In August, approximately 4.7 million litres of petrol and diesel were released for consumption – 4.4% less than a year earlier.
Tobacco excise duty revenue in August was €22 million, or about €0.9 million more than in August last year. This was mainly due to the increase in excise duty rates at the beginning of the year. Compared with August last year, approximately 14 million fewer cigarettes were released for consumption, and excise duty of around €19 million was declared on cigarettes. Over €200,000 more in excise duty was declared on alternative tobacco products than in the same period last year.
Alcohol excise duty revenue in August amounted to over €18 million – over €0.7 million less 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 – in August, 18% less spirits and 2.5% less beer were released for consumption than a year earlier.
Graph: Tax receipts in August 2026 compared with August 2025 for selected taxes
As at 1 September 2026, total tax arrears amounted to €351 million, of which €44.8 million consisted of deferred tax arrears. Tax arrears increased by €2.9 million in August – arrears of natural persons fell by €0.5 million over the month, while those of legal persons rose by €3.4 million.
The largest increases in tax arrears were seen in VAT (€2.8 million), special income tax (€391,700), and social tax (€228,900), and these were primarily attributable to the liabilities of legal persons. The amount of tax arrears decreased, however, in motor vehicle tax (€323,300), customs duties (€86,500), and land tax (€74,700). The drop in motor vehicle tax and land tax arrears was mainly due to the settlement of liabilities by natural persons. Changes in other tax categories were less significant.
Overall tax discipline remains at a good level – approximately 88% of all tax obligations due in August were paid on time, and tax discipline improved slightly compared with July. Compared with August last year, the share of payments made on time is somewhat lower.
In August, 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 – or approximately 58.2% – of the total arrears. Most of the arrears in these sectors are related to VAT, special income tax, and labour taxes.
At the end of August, there were close to 58,900 persons with tax arrears, which is nearly 3,400 less than at the end of July. The number of debtors decreased among natural persons, while increasing slightly among legal persons. The number of natural persons with tax arrears fell by approximately 3,510 during the month, whereas the number of legal persons with tax debt rose by about 80. The decrease in the number of debtors was mainly due to the settlement of motor vehicle tax liabilities by approximately 3,300 individuals, land tax liabilities by around 810 persons, and personal income tax liabilities by nearly 160 individuals. The number of debtors rose most significantly over the month due to nearly 190 individuals failing to pay VAT, around 100 failing to pay unemployment insurance premiums, and nearly 70 persons failing to pay withheld income tax.
Graph: Tax debt balance by sector as at 1 September 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.
