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2024 Tax Calendar for Hungary

February 6, 2024
This article is also available in
Hungarian

Take a look on our handy 2024 tax calendar for Hungary, prepared by our local tax experts, to have your main statutory filing obligations at a hand’s reach.

To learn about further details regarding taxation in the country, take a look at our latest 2024 Tax guideline for Hungary for a more thorough overview.

Download the tax calendar, or read more below

January 2024

January 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

January 22

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of VAT return and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar quarter

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

  • Quarterly advance payment of corporate income tax resulting from the tax return of the previous year

  • Quarterly advance payment of innovation contribution resulting from the tax return of the previous year

Motor vehicle tax

  • Submission of quarterly tax return on company car tax and payment of the tax resulting from the quarterly return

Green tax / EPR

  • Submission of quarterly green tax and EPR (Extended Producer Responsibility) return

February 2024

February 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

February 20

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

February 26

VAT

  • Submission of VAT return and payment of VAT for the previous tax period for taxpayers with annual tax obligation

March 2024

March 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

March 18

Income tax

  • Advance payment of local business tax resulting from the tax return of the previous year

March 20

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

April 2024

April 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

April 15

Motor vehicle tax

  • Payment of yearly motor vehicle tax determined by the local government

April 22

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of VAT return and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar quarter

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

  • Quarterly advance payment of corporate income tax resulting from the tax return of the previous year

  • Quarterly advance payment of innovation contribution resulting from the tax return of the previous year

Motor vehicle tax

  • Submission of quarterly tax return on company car tax and payment of the tax resulting from the quarterly return

Green tax / EPR

  • Submission of quarterly green tax and EPR (Extended Producer Responsibility) return

May 2024

May 13

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

May 20

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

May 31

Income tax

  • Submission of tax return on corporate income tax and payment tax resulting from the tax return for 2023

  • Submission of tax return on innovation contribution and payment of tax resulting from the tax return for 2023

  • Submission of tax return on local business tax and payment of tax resulting from the tax return for 2023

June 2024

June 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

June 20

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

July 2024

July 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

July 22

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of VAT return and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar quarter

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

  • Quarterly advance payment of corporate income tax resulting from the tax return of the previous year

  • Quarterly advance payment of innovation contribution resulting from the tax return of the previous year

Motor vehicle tax

  • Submission of quarterly tax return on company car tax and payment of the tax resulting from the quarterly return

Green tax / EPR

  • Submission of quarterly green tax and EPR (Extended Producer Responsibility) return

August 2024

August 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

August 21

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

September 2024

September 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

September 16

Income tax

  • Advance payment of local business tax resulting from the tax return of the previous year

September 20

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

October 2024

October 14

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

October 20

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of VAT return and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar quarter

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

  • Quarterly advance payment of corporate income tax resulting from the tax return of the previous year

  • Quarterly advance payment of innovation contribution resulting from the tax return of the previous year

Motor vehicle tax

  • Submission of quarterly tax return on company car tax and payment of the tax resulting from the quarterly return

Green tax / EPR

  • Submission of quarterly green tax and EPR (Extended Producer Responsibility) return

November 2024

November 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

November 20

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

December 2024

December 12

Income tax

  • Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

December 20

VAT

  • Submission of VAT return and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation

  • Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

Income tax

  • Monthly advance payment of corporate income tax resulting from the tax return of the previous year

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