According to information available in the State Revenue Service data base, as of 1 August 2026, the total amount of budget payment arrears stood at EUR 815.6 million.
Of the total amount:
• EUR 505.6 million, or 62%, consisted of current arrears;
• EUR 224.8 million, or 27.6%, consisted of suspended arrears (the debtors have been declared insolvent);
• EUR 85.2 million, or 10.4%, consisted of arrears subject to an extended payment deadline.
Of the EUR 505.6 million in current arrears recorded in August, EUR 200.5 million, or 39.6%, was considered recoverable – these are arrears for which funds or assets are available against which recovery measures can be taken.
Meanwhile, EUR 303 million, or almost 60%, was considered unrecoverable. The majority of this amount consists of arrears for which there are no funds or assets available for recovery. A small portion, EUR 2.18 million, or 0.4%, was classified as arrears that cannot be recovered under applicable legislation from companies undergoing liquidation until the liquidation procedure is completed.
Overall, this shows that a significant share of the outstanding amounts owed to the state are not simply overdue payments that can be recovered immediately. Some are related to liquidation procedures, while in other cases there are no funds or assets available for debt recovery.
The total amount of arrears includes not only the principal debt, but also related late-payment interest and penalties. Of the total EUR 815.6 million in arrears, EUR 626.1 million, or 76.8%, consisted of principal debt. EUR 152.6 million, or 18.7%, consisted of late-payment interest, while EUR 36.9 million, or 4.5%, consisted of penalties.
Compared with the beginning of 2026, the total amount of budget payment arrears remained virtually unchanged through August – EUR 815.7 million as of 1 January and EUR 815.6 million as of 1 August.
At the same time, the structure of arrears changed. Current arrears decreased by EUR 34.5 million, or 6.4%, from EUR 540.1 million to EUR 505.6 million. Meanwhile, the amount of suspended arrears and arrears subject to an extended payment deadline increased.
When analysing budget payment arrears by type of payment, the largest amounts are attributable to personal income tax (PIT) and value added tax (VAT).
| Payment type | Arrears (EUR million) | Share of total |
|---|
| Personal income tax | 298.4 | 36.6% |
| Value added tax | 213.9 | 26.2% |
| Mandatory state social insurance contributions | 177.7 | 21.8% |
| Excise duty | 57.1 | 7% |
| Corporate income tax | 50.4 | 6.2% |
Of the total EUR 815.6 million in arrears, EUR 339.5 million relates to the state basic budget, EUR 298.4 million to municipal budgets, and EUR 177.7 million to social insurance contributions.
The largest share of state basic budget arrears consists of value added tax (VAT), corporate income tax (CIT), excise duty, and other payments credited to the state basic budget. Meanwhile, municipal budget arrears mainly consist of personal income tax (PIT).
Tax arrears can be an important indicator when assessing a potential business partner.
The crediweb company report provides information on a company’s tax debts, as well as information from the State Revenue Service on the suspension of business activities, which can help identify potential risks at an early stage.
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