- In April 2020, Prime Minister Rama announced a plan for a fiscal and penal amnesty, with initial rates of 51%, 71%, and 101% across three time brackets, but this was only a political promise, not approved legal text.
- The draft law then underwent a lengthy, publicly debated process, with reservations expressed by the International Monetary Fund and European institutions regarding anti–money laundering controls.
- The tax amnesty currently in effect is governed by Law No. 86/2025 “On the Forgiveness, Erasure, and Payment of Tax Obligations,” with conditions and rates different from the original 2020 promise.
- For the current rules and how to benefit, we have a special, up-to-date guide.
On April 20, 2020, Prime Minister Edi Rama announced that the fiscal amnesty initiative would be submitted to Parliament that week, with initial figures of 51%, 71%, and 101% across three four-month brackets. This announcement was a political statement, not an enacted law, and the initially proposed figures changed significantly during the process that followed.
From our daily work, we see that some clients still recall the initial figures announced in 2020, or think that that amnesty is the same as the law in effect today, when in fact they refer to different texts and conditions.
Read also: Fiscal Amnesty 2026 and Forgiveness of Tax Penalties: Complete Guide under Law No. 86/2025, our current guide on the conditions and method of obtaining benefits.
How the process developed, from promise to law
What was announced in April 2020
According to the then statement, the amnesty would exclude income from criminal activities and corruption, as well as politicians, senior officials, and their families. For everyone else, a voluntary declaration process with fees was envisaged, spread over three four-month phases. These were initial figures, subject to discussion and change during the drafting of the bill.
Why did the process take so long?
The draft law went through a long, publicly debated process, with reservations expressed by the International Monetary Fund and European institutions, which were mainly related to the effect of such an amnesty on anti–money laundering controls. This debate continued beyond 2020 until it took the form it is known by today.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
The law in effect today is No. 86/2025, not the 2020 proposal.
The tax amnesty you can benefit from today is governed by Law No. 86/2025, “On the Forgiveness, Erasure, and Payment of Tax Obligations,” with conditions, deadlines, and rates approved in that law, not those announced in 2020. If you want to see the intermediate phase, when the draft law was published, we have documented it at Draft Law on Fiscal and Penal Amnesty for Entities That Make a Voluntary Declaration of Assets, But for the current rules, refer to our updated guide.
How we handle this with our clients
When a client asks us about tax amnesty, we always verify the conditions under the current law, No. 86/2025, and not according to earlier announcements or draft bills, since the conditions have changed significantly since 2020.
Frequently asked questions
Are the figures 5%, 7%, and 10% announced in 2020 still in effect?
No, those were only initial proposals. The current conditions are defined by Law No. 86/2025.
What is the current tax amnesty law?
Law No. 86/2025, “On the cancellation, waiver, and payment of tax obligations.” You can find all the details at Our complete guide.
Is the July 2020 draft law still valid?
Not as a final text, since the legislation evolved significantly until the current law was adopted. We only documented that phase as a history of the process.
