Tax returns in Hungary in 2026

Tax returns deadline: May 20

Personal income tax is supposed to be paid and reported throughout the year in Hungary. After the end of the year, however, every tax resident is supposed to submit a yearly tax report. You can technically do this already in January, although for most people, tax season really starts only in March, when the first online drafts become available. Tax season ends on May 20, which is the deadline for submitting tax returns.

These days, tax returns are overwhelmingly filled in online at https://eszja.nav.gov.hu (you will need to log in with your Ügyfélkapu or DÁP access), unless you specifically ask for a paper-based package (which you could do by March 16; in this case, you should receive the package by April 30). In the online forms, calculations are already made by the Tax Authority based on the monthly or quarterly reports you submitted throughout last year, you just need to check if everything is fine. Then you can submit the online forms with a few clicks. If you ask for the paper-based package, you have to make all calculations yourself.

In both cases, the deadline is May 20.

What if I miss the deadline?

If you miss the deadline, the original first drafts will be automatically submitted without any changes. This might not be a problem at all, especially if your original advance reports were correct throughout the previous year. Additionally, if you donated your 1+1% last year, the same organizations will also automatically receive your donations.

If it turns out there was a mistake, the Tax Authority will ask you to correct it.

How to submit my tax returns?

Normally, you would file your tax returns online. The form will already be filled in based on reports from the previous year, you just need to check the data. If you have income from various sources, you might need to be more thorough when checking if everything is there.

If you have income from foreign sources, that might not need to be included. Hungary has treaties to prevent double taxation with most countries, but please check with your accountant or tax advisor just to stay on the safe side.

Typical sources of income to include:

• Salaries and wages
• Dividends
• Income from freelancing
• Interests received after shares

Typical documents you might need for comparing notes:

• If you are an employee: M30 document(s) from your employer(s)
• If you operate a business: income report from your accountant
• Reports from your pension or healthcare funds if you are a member
• Reports from your bank, broker, or fund manager

The online interface is fairly user-friendly, but it is available only in Hungarian, so it is best to ask for the help of a friend or your accountant.

On the first screen, you will see two forms: one for the tax returns, and one for the tax donations (more on this below). Choose the first one, for the tax returns, and you will be shown a summary that will start with how much you were supposed to pay, how much you paid, and how much you owe. Hopefully, the first two figures will be the same, meaning that you owe nothing.

The form itself is quite complex since it has to account for every type of income and tax. To make your life easier, get an overview first and see how the calculations were made. To do that, find the “További funkciók” (Additional options) button in the bottom right corner. Click it, and a menu will expand from it. Click the top one called “Nyomtatás” (Print), and a PDF will be generated. In the PDF, you will see at a glance which sections are completed, based on which you can determine if there are any sections to add or correct.

Flat-rate taxpayers

Your data should be listed in a separate section called EV (for “egyéni vállalkozó”, or freelancer in Hungarian). If they are not, you will have to add them manually.

• First you will need to indicate that you are paying taxes under flat-rate taxation (“átalányadózás” in Hungarian)
• Then you have to indicate the expense rate you apply. You have boxes to mark for either 90% or 80%. If you don’t mark either, it is understood that you apply the 40% rate, which is the standard for most flat-rate taxpayers.
• In line 115, you can add your yearly revenue for 2025. Unless you are terminating your business or have received subsidies, only the first field needs to be completed.
• You will also need to indicate the taxation period here. Unless you are applying a different fiscal year, you should select a period from January 1, 2025 to December 31, 2025.

Reclaim your taxes now

Taxes and tax benefits are normally applied right when you receive salaries, dividends, or other income. As a result, there is rarely anything to reclaim when you submit the yearly tax returns. There are two typical cases, however:

• If you are a member of a pension or healthcare fund, you can reclaim at most HUF 150,000 from the deposits you have made there (the reports indicated above will tell you how much to reclaim).
• If you became eligible for a tax benefit during the year and did not mention this to your employer, you can apply the benefit now and reclaim taxes based on them.

If you have taxes to reclaim, don’t forget to indicate how you want to receive the returns.

Please note: some tax benefits are not available to third-country nationals since January 1, 2025.

Check and submit

When you think you are done, check the form for mistakes. In the top right section, there is a checkmark labeled “Ellenőrzés”. Click it, and the program will run a review and flag possible mistakes. If all is good, it makes sense to print the overview again so you can see every field you have filled in.

Once all looks fine, click “Beadás” (“Submit”) under the form. You will be asked to confirm again to avoid submitting unfinished forms by mistake.

Donate your 1+1%

While normally it is the government who decides how your taxes will be used, in Hungary you can make a direct decision about 1+1% of your personal income tax. You can redirect 1% to a church, and another 1% to an NGO.

Since you do not personally receive a service in exchange for your 1+1%, redirecting it is generally considered a donation. Starting now, you will se more and more billboards and other advertisements asking for a donation of your 1%. However, the 1% you redirect from your taxes will not cost you anything while it will benefit your community, and indirectly you as well.

To redirect your 1+1%, just fill in the other form available on the same platform where you filed your tax returns. You will find it on the right of the welcome screen. The form has two sections: one for an NGO and one for a church. You can  search the database of available recipients right on the form, or you can check our previous article on top recipients if you need ideas.

Summary

Submitting your tax returns is free of charge in Hungary. You should receive summaries from your employer, your accountant, your bank, and/or your broker that would show your income throughout the year. Taxes are supposed to be already paid and reported to the Tax Authority, so now you only have to check the draft prepared for you, approve it if all is fine, or make corrections as necessary.

If you are a client of Helpers Finance, you can rest assured that your information was reported correctly and on time, both for you and your employees (if you have any). The summary you received earlier this year shows not only the relevant figures, but also the ID numbers of the lines where they should be indicated on your tax return form.

If you are looking for an accounting partner for your small business, specialized in working with foreign owners, contact us now, and take advantage of our years of experience.

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