2024 Tax Return Compliance Drops for Non‑Employee Taxpayers

The Directorate General of Taxes (DGT) reported a decline in annual tax return (SPT) filing compliance among non‑employee individuals and corporate taxpayers in 2024.

The 2024 DGT Annual Report shows that only 27.96% (1.37 million) of 4.92 million non‑employee individuals and 57.59% (1.18 million) of 2.06 million corporations filed their returns. Compliance ratio is defined as the number of returns received divided by the number of registered taxpayers at the start of the year. In previous years, non‑employee compliance exceeded 60%.

The drop may lower tax revenues and signals a need for stronger enforcement. From 2026, all individual taxpayers, employee and non‑employee alike, must use the same filing format under PER‑11/PJ/2025.