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Hungary: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

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

For companies whose tax year follows the calendar year, the deadline for paying corporate income 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 fiscal year.

 

 

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