Hungary: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

This page was last updated on 26 November 2019.

A self-assessment tax system operates in Hungary. The tax year for individual is the calendar year, while businesses may opt to use the calendar or business year.

For companies whose tax year follows the calendar year, the deadline for paying corporation tax is 31 May. If the company’s tax year differs from the calendar year, the deadline is 150 days from the end of the financial year.