waituntil

Hungary tax & financial deadlines

NAV obligations: VAT, corporate tax and payroll.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporate tax return (társasági adó bevallás)

    File

    By the last day of the 5th month after the end of the tax year.

    File the corporate tax return by the last day of the 5th month after the tax year.

    Applies to: Corporate taxpayers

    If the last day is a day when the tax authority is closed, the deadline moves to the next working day (Air. §52(4)).

    Authority: Nemzeti Adó- és Vámhivatal (NAV)Hungarian Parliament legal database — Act CL of 2017 on the Rules of Taxation (Art.), annexes 2–3Last checked Wednesday 7 October 2026

  • Corporate tax advance top-up (adóelőleg-kiegészítés)

    File & pay

    By the 20th day of the last month of the tax year (20 December for a calendar tax year).

    Declare and pay the advance top-up by the 20th of the last month of the tax year.

    Applies to: Corporate taxpayers required to top up advances

    If the last day is a day when the tax authority is closed, the deadline moves to the next working day (Air. §52(4)).

    Authority: Nemzeti Adó- és Vámhivatal (NAV)Hungarian Parliament legal database — Act CL of 2017 on the Rules of Taxation (Art.), annexes 2–3Last checked Wednesday 7 October 2026