Personal Income Tax (SZJA)
Hungarian annual personal income tax return. KATA-registered sole traders have separate filing requirements.
Filing deadline
May 20, 2026
- Country
- Hungary
- Tax year
- 2025
- Official
- Tax authority
How to file
- NAV Online with Ügyfélkapu
What people miss
- KATA regime — monthly flat tax for small businesses under strict revenue caps
- ÁFA (VAT) has its own quarterly filings
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Use this skill whenever asked about Hungarian income tax for self-employed individuals (egyéni vállalkozó). Trigger on phrases like "how much tax do I pay", "SZJA", "personal income tax Hungary", "KATA", "átalányadózás", "flat-rate taxation", "egyéni vállalkozó", "self-employed tax Hungary", "SZOCHO", "TB járulék", or any question about filing or computing income tax for a self-employed or freelance client in Hungary. ALWAYS read this skill before touching any Hungarian income tax work.
Use this skill whenever asked about Hungarian self-employed social contributions (társadalombiztosítás / TB and szociális hozzájárulási adó / SZOCHO). Trigger on phrases like "SZOCHO", "TB járulék", "Hungarian social contributions", "társadalombiztosítás", "egyéni vállalkozó járulékok", or any question about social contribution obligations for a self-employed client in Hungary. Covers SZOCHO 13%, TB 18.5%, minimum contribution bases. ALWAYS read this skill before touching any Hungary social contributions work.
Redirect — consolidated into hungary-vat-return.md in this directory.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.