ARCA extends 2025 income tax filing deadline to November 16

The Agency of Collection and Customs Control (ARCA) has postponed the deadline for submitting 2025 fiscal year income tax returns for individuals and undivided estates. The new deadline is set for November 16, 2026, replacing the previous October 30 date.

The decision follows requests from economic science professionals and is linked to the implementation of the Fiscal Innocence II Law. This legislation introduces a simplified tax regime and aims to encourage the formalization of non-banked savings. While the filing deadline has been extended, the deadline for paying the resulting tax balance remains July 27, 2026.

Additionally, ARCA has extended the deadline for taxpayers to join special payment plans until December 30, 2026. This extension applies to the health sector, micro, small, and medium-sized enterprises (MSMEs), small taxpayers, and non-profit entities.