Hungary Tax Calendar 2026–2027

Employers and other payers file the 2608 return for October 2026 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month.

Monthly VAT filers file the 2665 return for October 2026 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February.

Businesses with intra-EU supplies or acquisitions of goods and services file the 26A60 recapitulative statement for October 2026 by the 20th of the following month, for the same period as their VAT return.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed.

Employers and other payers file the 2608 return for November 2026 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month.

Monthly VAT filers file the 2665 return for November 2026 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February.

Businesses with intra-EU supplies or acquisitions of goods and services file the 26A60 recapitulative statement for November 2026 by the 20th of the following month, for the same period as their VAT return.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed.

Employers and other payers file the 2608 return for December 2026 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Full-time sole traders (egyéni vállalkozó) file the 2658 return for Q4 2026 and pay their personal income tax advance, social security contribution and social contribution tax by the 12th of the month after the quarter. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2665 return for December 2026 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 26A60 recapitulative statement for December 2026 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th; quarterly payers pay theirs on the same day (20 January, April, July and October). The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies that opted into KIVA instead of corporate tax file the 26KIVA return for Q4 2026 and pay the tax by the 20th of the month after the quarter. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for January 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for January 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for January 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Annual VAT filers (small taxpayers assigned annual filing) file the 2665 return for 2026 and pay the VAT due by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Sole traders taxed under the itemised small-taxpayer regime (KATA) file the 26KATA return on their 2026 revenue by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for February 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses pay the first half-year advance of the local business tax (iparűzési adó) to the municipality where they operate; the amount comes from the previous year's return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for February 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for February 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for March 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Full-time sole traders (egyéni vállalkozó) file the 2758 return for Q1 2027 and pay their personal income tax advance, social security contribution and social contribution tax by the 12th of the month after the quarter. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for March 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for March 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th; quarterly payers pay theirs on the same day (20 January, April, July and October). The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies that opted into KIVA instead of corporate tax file the 27KIVA return for Q1 2027 and pay the tax by the 20th of the month after the quarter. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for April 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for April 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for April 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals file or accept the 26SZJA return for 2026 and pay any balance by 20 May; NAV's draft return (adóbevallási tervezet) becomes the return automatically for private individuals who do nothing, but sole traders must file it. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies with a calendar financial year file the 2629 corporate tax (TAO) return for 2026, which also covers the innovation contribution, and pay the balance by the last day of May. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

KIVA taxpayers file the annual settlement return (26KIVA, elszámoló bevallás) for 2026 by the last day of May. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses liable to the municipal local business tax (HIPA) file the 26HIPAK return for 2026 through NAV by the last day of May and pay any balance to the municipality. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for May 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for May 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for May 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for June 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Full-time sole traders (egyéni vállalkozó) file the 2758 return for Q2 2027 and pay their personal income tax advance, social security contribution and social contribution tax by the 12th of the month after the quarter. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for June 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for June 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th; quarterly payers pay theirs on the same day (20 January, April, July and October). The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies that opted into KIVA instead of corporate tax file the 27KIVA return for Q2 2027 and pay the tax by the 20th of the month after the quarter. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for July 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for July 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for July 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for August 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses pay the second half-year advance of the local business tax (iparűzési adó) to the municipality where they operate; the amount comes from the previous year's return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for August 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for August 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for September 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Full-time sole traders (egyéni vállalkozó) file the 2758 return for Q3 2027 and pay their personal income tax advance, social security contribution and social contribution tax by the 12th of the month after the quarter. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for September 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for September 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th; quarterly payers pay theirs on the same day (20 January, April, July and October). The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies that opted into KIVA instead of corporate tax file the 27KIVA return for Q3 2027 and pay the tax by the 20th of the month after the quarter. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for October 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for October 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for October 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Employers and other payers file the 2708 return for November 2027 wages and payments and pay the withheld personal income tax, the employee social security contribution (TB-járulék) and the employer's social contribution tax (szocho) by the 12th of the following month. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Monthly VAT filers file the 2765 return for November 2027 and pay the VAT due by the 20th of the following month; quarterly filers file on the same day after each quarter (20 January, April, July and October), and annual filers by 25 February. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses with intra-EU supplies or acquisitions of goods and services file the 27A60 recapitulative statement for November 2027 by the 20th of the following month, for the same period as their VAT return. NAV has not yet published its 2027 calendar; the date follows the statutory rule.

Companies paying corporate tax (TAO) advances monthly pay the instalment by the 20th. The innovation contribution advance follows the same schedule; no separate return is filed. NAV has not yet published its 2027 calendar; the date follows the statutory rule.