Tax calendar: Hungary, 2027

Every tax, filing and contribution deadline for 2027 — Hungary. Where a date falls on a weekend or a public holiday, we show what it moves to.

Year20262027
VAT rhythmMonthlyQuarterly

Next deadline: January 12 — Monthly employer return and payment of withheld tax and contributions

January

  • 12 TueMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 TueMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 12 TueQuarterly income tax advance for the self-employedSzemélyijövedelemadó-előleg megfizetése (egyéni vállalkozó, őstermelő, átalányadózó)The same day applies to sole traders on átalányadó: the advance is paid quarterly and is then shown quarter by quarter in the annual return. No quarterly return is filed — only the payment is made.Income taxSelf-employed
  • 12 TueQuarterly social contribution return and payment for the self-employedJárulék- és szociális hozzájárulási adó bevallása és megfizetése (’58-as bevallás)A sole trader’s contributions are declared month by month but filed and paid once a quarter. The return is due even for a quarter in which nothing is payable: the duty to file follows from being insured, not from the amount.ContributionsSelf-employed
  • 20 WedMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)VATVAT payers
  • 20 WedQuarterly company car tax return and paymentCégautóadó bevallása és megfizetéseIt applies to passenger cars not owned by a natural person, and to those that are but against which costs or depreciation have been claimed. A sole trader who first puts fuel through the books becomes liable for this tax by that very decision.Income taxSelf-employed

February

  • 12 FriMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 FriMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 22 MonMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)Moved from February 20: that day was a weekend or a public holiday.VATVAT payers
  • 25 ThuAnnual VAT return and paymentÉves áfabevallás és az adó megfizetése (’65-ös bevallás)The annual rhythm is not a choice: it follows from the figures of the year before last. It is open only to those whose net VAT for that year stayed under 250,000 forints, whose turnover did not exceed 50 million forints, and who hold no EU VAT number. Everyone else files monthly or quarterly.VATVAT payers
  • 25 ThuAnnual KATA declarationA kisadózó nyilatkozata a bevételéről és a 40 százalékos különadó bevallásaBy this day the revenue earned during the year is declared. Where it exceeded the annual limit, the 40 per cent surtax on the excess is declared and paid by the same day.Annual returnSelf-employed

March

  • 12 FriMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 FriMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 15 MonNAV opens the pre-filled draft tax return (eSZJA)Az adóbevallási tervezet elérhetővé válik (eSZJA)This is not a deadline. From this day the pre-filled draft can be viewed at eszja.nav.gov.hu — NAV prepares one for everybody, unasked. Agree with it and do nothing, and it becomes your return on 20 May. Sole traders, VAT payers and farmers must complete it themselves: theirs never becomes a return on its own.Annual returnEmployees
  • 16 TueLocal business tax advance paymentHelyi iparűzési adóelőleg megfizetéseMoved from March 15: that day was a weekend or a public holiday.This tax goes not to the state but to the town or village where the seat or a site sits, and every council sets its own rate. The return is still filed through NAV, electronically. A council may set a later date, but only in the taxpayer’s favour, so what is shown here is the statutory floor.Local taxSelf-employed
  • 22 MonMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)Moved from March 20: that day was a weekend or a public holiday.VATVAT payers

April

  • 12 MonMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 MonMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 12 MonQuarterly income tax advance for the self-employedSzemélyijövedelemadó-előleg megfizetése (egyéni vállalkozó, őstermelő, átalányadózó)The same day applies to sole traders on átalányadó: the advance is paid quarterly and is then shown quarter by quarter in the annual return. No quarterly return is filed — only the payment is made.Income taxSelf-employed
  • 12 MonQuarterly social contribution return and payment for the self-employedJárulék- és szociális hozzájárulási adó bevallása és megfizetése (’58-as bevallás)A sole trader’s contributions are declared month by month but filed and paid once a quarter. The return is due even for a quarter in which nothing is payable: the duty to file follows from being insured, not from the amount.ContributionsSelf-employed
  • 20 TueMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)VATVAT payers
  • 20 TueQuarterly company car tax return and paymentCégautóadó bevallása és megfizetéseIt applies to passenger cars not owned by a natural person, and to those that are but against which costs or depreciation have been claimed. A sole trader who first puts fuel through the books becomes liable for this tax by that very decision.Income taxSelf-employed

May

  • 12 WedMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 WedMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 20 ThuMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)VATVAT payers
  • 20 ThuAnnual personal income tax return and paymentSzemélyijövedelemadó-bevallás benyújtása és az adó megfizetéseAnnual returnEmployees
  • 31 MonAnnual local business tax return and balancing paymentHelyi iparűzési adó bevallása és a különbözet megfizetéseThis tax goes not to the state but to the town or village where the seat or a site sits, and every council sets its own rate. The return is still filed through NAV, electronically. A council may set a later date, but only in the taxpayer’s favour, so what is shown here is the statutory floor.Local taxSelf-employed

June

  • 14 MonMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseMoved from June 12: that day was a weekend or a public holiday.One day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 14 MonMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseMoved from June 12: that day was a weekend or a public holiday.KATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 21 MonMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)Moved from June 20: that day was a weekend or a public holiday.VATVAT payers

July

  • 12 MonMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 MonMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 12 MonQuarterly income tax advance for the self-employedSzemélyijövedelemadó-előleg megfizetése (egyéni vállalkozó, őstermelő, átalányadózó)The same day applies to sole traders on átalányadó: the advance is paid quarterly and is then shown quarter by quarter in the annual return. No quarterly return is filed — only the payment is made.Income taxSelf-employed
  • 12 MonQuarterly social contribution return and payment for the self-employedJárulék- és szociális hozzájárulási adó bevallása és megfizetése (’58-as bevallás)A sole trader’s contributions are declared month by month but filed and paid once a quarter. The return is due even for a quarter in which nothing is payable: the duty to file follows from being insured, not from the amount.ContributionsSelf-employed
  • 20 TueMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)VATVAT payers
  • 20 TueQuarterly company car tax return and paymentCégautóadó bevallása és megfizetéseIt applies to passenger cars not owned by a natural person, and to those that are but against which costs or depreciation have been claimed. A sole trader who first puts fuel through the books becomes liable for this tax by that very decision.Income taxSelf-employed

August

  • 12 ThuMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 ThuMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 23 MonMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)Moved from August 20: that day was a weekend or a public holiday.VATVAT payers

September

  • 13 MonMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseMoved from September 12: that day was a weekend or a public holiday.One day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 13 MonMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseMoved from September 12: that day was a weekend or a public holiday.KATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 15 WedLocal business tax advance paymentHelyi iparűzési adóelőleg megfizetéseThis tax goes not to the state but to the town or village where the seat or a site sits, and every council sets its own rate. The return is still filed through NAV, electronically. A council may set a later date, but only in the taxpayer’s favour, so what is shown here is the statutory floor.Local taxSelf-employed
  • 20 MonMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)VATVAT payers

October

  • 12 TueMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 TueMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 12 TueQuarterly income tax advance for the self-employedSzemélyijövedelemadó-előleg megfizetése (egyéni vállalkozó, őstermelő, átalányadózó)The same day applies to sole traders on átalányadó: the advance is paid quarterly and is then shown quarter by quarter in the annual return. No quarterly return is filed — only the payment is made.Income taxSelf-employed
  • 12 TueQuarterly social contribution return and payment for the self-employedJárulék- és szociális hozzájárulási adó bevallása és megfizetése (’58-as bevallás)A sole trader’s contributions are declared month by month but filed and paid once a quarter. The return is due even for a quarter in which nothing is payable: the duty to file follows from being insured, not from the amount.ContributionsSelf-employed
  • 20 WedMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)VATVAT payers
  • 20 WedQuarterly company car tax return and paymentCégautóadó bevallása és megfizetéseIt applies to passenger cars not owned by a natural person, and to those that are but against which costs or depreciation have been claimed. A sole trader who first puts fuel through the books becomes liable for this tax by that very decision.Income taxSelf-employed

November

  • 12 FriMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseOne day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 12 FriMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseKATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 22 MonMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)Moved from November 20: that day was a weekend or a public holiday.VATVAT payers

December

  • 13 MonMonthly employer return and payment of withheld tax and contributionsHavi adó- és járulékbevallás (’08-as bevallás) és a levont közterhek megfizetéseMoved from December 12: that day was a weekend or a public holiday.One day for both the paperwork and the money: by the 12th the monthly tax and contribution return (form ’08) is filed, and the withheld income tax, the employee’s contributions and the employer’s social contribution tax are remitted on that same day. Hungary makes some Saturdays working days by decree, and this calendar moves dates off every Saturday. The 2027 decree has not been published, so a date here that sits beside a long weekend may be a day or two later than the statutory one.Payroll taxesEmployers
  • 13 MonMonthly payment of the KATA flat taxA kisadózó vállalkozók tételes adójának megfizetéseMoved from December 12: that day was a weekend or a public holiday.KATA after 2022 is a far narrower regime than the name suggests to anyone who met it earlier. It is now open only to a sole trader whose business is their main occupation, and it does not allow invoicing companies. The tax is due for every started month the registration lasts. The 2027 decree on worked Saturdays has not been published, so a date here beside a long weekend may be later than the statutory one.Income taxSelf-employed
  • 20 MonMonthly VAT return and paymentHavi áfabevallás és az adó megfizetése (’65-ös bevallás)VATVAT payers

An .ics file with every deadline for the selected year. It opens in Google Calendar, Apple Calendar and Outlook.

A tax deadline falling on a Saturday, a Sunday or a public holiday moves to the next working day. That rule does not cover every contribution, and where it does not apply we leave the original date.

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