Hungary: 2025 tax return and payment guidelines released
The Hungarian National Tax and Customs Administration (NAV) has published Information Booklet No. 24, detailing tax return filing and payment requirements for 2025. The booklet provides key deadlines and regulatory updates for individuals, businesses, and nonresidents.
Key details include:
- Filing deadlines: Individual income tax returns for 2024 must be submitted and paid by May 20, while corporate income tax filings are due by May 31.
- VAT reporting: The booklet outlines monthly, quarterly, and annual VAT return submission procedures, including updates to VAT filing and payment deadlines.
- Nonresident income declaration: Guidelines are provided on how nonresidents should report their income in Hungary.
- Social contribution tax: Information is included on compliance requirements related to this tax.
- Small business tax rate: The 10 percent tax rate for small businesses remains applicable.
Taxpayers should review the booklet to ensure compliance with the outlined obligations.
Source: nav.gov.hu
