Taxes in Hungary for individuals and companies: what to pay and when

Who is required to pay taxes in Hungary?

Hungarian tax rules depend on tax residency and income source. In general, tax residents are taxed on worldwide income, while tax non-residents are taxed mainly on Hungarian-source income. Tax residency is a tax concept and does not always match immigration status.

Individuals: tax residents and tax non-residents

Hungary distinguishes between a person who lives in Hungary and a person who qualifies as a Hungarian tax resident. A person can earn income in Hungary without becoming a tax resident, and a person can also become a tax resident based on legal criteria.

One is considered a Hungarian tax resident if they meet any of these conditions:

• spend at least 183 days in Hungary in a calendar year;
• have a registered home address in Hungary;
• have stronger personal or economic ties to Hungary than to any other country — meaning close relatives live in Hungary, main job or business is based there, and most income and assets are managed there[1].

Hungarian citizens are automatically seen as tax residents under the personal income tax law[2].

Tax residents usually pay Hungarian tax on all income, including income received outside Hungary. Tax non-residents usually pay Hungarian tax only on income sourced in Hungary.

Tax non-residents are those foreigners earning income in Hungary but not living there. For example, a non-resident who receives dividends from a Hungarian company may be taxed in Hungary, depending on Hungarian domestic rules and the applicable double taxation treaty[3].

Investors who acquire the Hungary Golden Visa are not automatically considered tax residents. However, they may still be liable for tax in Hungary depending on their overall circumstances. For instance, if they sell their fund units and make a profit, that capital gain may be subject to 15% personal income tax in Hungary.

Hungarian-source income may also be taxed in the individual’s country of tax residence as part of worldwide income. If that country has a double taxation treaty with Hungary, the income is usually:

• taxed only in the country of residence; 
• or taxed in Hungary, with the tax paid credited or exempted in the country of residence.

Hungary has signed double taxation treaties with over 90 countries, including European Union states, Benelux states, India, China, Hong Kong, Singapore, South Africa, and the UAE. Hungary's updated list of double taxation treaties is published on the official NTCA website[4].

Taxpayers must register with the National Tax and Customs Administration, NTCA, or Nemzeti Adó- és Vámhivatal[5]. There, they receive a Tax Identification Number, or TIN. A TIN can not be obtained remotely.

Legal entities: Hungarian and foreign companies

The standard corporate income tax, CIT, rate in Hungary is 9%[6].

A company registered in Hungary is generally treated as a Hungarian resident taxpayer. It means the company pays CIT on its total taxable profit, including profit connected to activities outside Hungary under the Hungarian tax base rules.

A foreign company is not taxed in Hungary simply because it has Hungarian customers or receives payments from Hungary. In most cases, Hungarian CIT applies when the foreign company carries on business through a permanent establishment in Hungary, such as a branch or another form of registered presence. Hungary then taxes the profit attributable to the Hungarian activities of that permanent establishment.

Dividends received by Hungarian companies are generally not taxed at the corporate level, subject to specific exceptions under the corporate tax rules.

Personal income tax in Hungary for corporate workers

Personal income tax, SZJA, is 15%. The rate may apply to both residents and non-residents, but the tax base differs: residents are typically taxed on worldwide income, while non-residents are typically taxed only on Hungarian-source income[7].

Hungary does not levy a general national wealth tax, although separate property-related or local taxes may apply in specific cases.

Taxable income types

Personal income tax in Hungary is paid on various sources of earnings, including:

• wages and bonuses;
• remunerations for company executives;
• remunerations for the Board of Directors;
• dividends, interest on deposits and profits of investment funds; 
• out-of-business property cost, for example, from the price of a car that was re-registered from the company to an individual;
• gains realised from the sale of movable assets like shares;
• non-monetary benefits or gifts from employers, such as vouchers, certificates, or electronic devices.

Income earned as a sole proprietor, self-employed person, and income linked to real estate transfers, usually follows separate calculation and reporting rules rather than the standard employment-income approach[8].

Exceptions and reliefs for individual taxpayers

Some income types may be exempt or may qualify for relief under Hungarian rules. Eligibility depends on the specific benefit and supporting documents.

Common exempt or relieved income can include:

• certain family-related benefits;
• certain scholarships;
• certain insurance payouts;
• state and non-state pensions where the law treats them as pension income.

Mothers raising four or more children. Hungary provides a personal income tax relief for eligible mothers raising four or more children, applicable to qualifying income under the statutory rules.

Employee incentive. If a company grants its employees shares under an employee stock option scheme, no taxable income is generated if the total regular market price of the securities acquired is below HUF 1 million, ≈ €2,578[9].

Social security contributions

Social security contributions in Hungary are paid by: 

• employees, at 18.5% of the gross monthly salary;
• employers, at 13% of the gross monthly salary[10].

These contributions go towards benefits, pensions, and allowances, insuring employees from working incapacity or disability.  

If a taxpayer’s overall annual income exceeds 24 times the statutory monthly minimum wage, social contribution tax is not limited to employment income alone. In 2026, the monthly minimum wage is HUF 322,800, ≈ €832, so the cap threshold is 24 × HUF 322,800 = HUF 7,747,200, or ≈ €19,968 per year[11].

In such cases, a 13% social contribution tax may also apply to certain types of capital income, for example dividends, until the annual cap is reached[12].

All relevant documents can be received and submitted electronically via the e-SZJA portal, which taxpayers can access from the NTCA website. Alternatively, taxpayers can receive and submit their documents via postal service.

Self-employed and private entrepreneur taxes in Hungary

Different tax regimes determine tax rates and methods of calculation in Hungary. Self‑employed and private entrepreneur taxpayers can choose from three available tax regimes.

Standard rules

Under the standard taxation regime, the tax burden depends on the legal form of the activity.

If the activity is carried out through a Hungarian company, the following taxes usually apply:

• 9% corporate tax is paid by the company on its taxable profit[13];
• up to 2% local business tax is also paid by the company, and the exact rate depends on the municipality[14];
• 15% tax on dividends applies to the individual shareholder only if profits are distributed as dividends;
• 18.5% social security contributions are paid by the employee on gross salary, if the person is employed by the company;
• 13% social contribution tax is paid by the employer or company on the salary paid.

If the activity is carried out as a sole proprietor, corporate income tax does not apply. Instead, the individual pays personal income tax on business income, along with social security and social contribution charges where applicable, and local business tax if the activity is linked to a municipality.

Flat-rate taxation

The flat-rate tax regime is available to self-employed individuals whose annual revenue does not exceed statutory limits linked to the minimum wage.

For 2026, based on the monthly minimum wage of HUF 322,800, ≈ €832:

• general revenue limit: 10 × the annual minimum wage = HUF 38.7 million, ≈ €99,966;
• retail activity limit: 50 × the annual minimum wage = HUF 193.7 million, ≈ €500,349[15].

Under this regime, taxable income is calculated by applying a fixed expense ratio. The exact taxable percentage depends on the type of activity. Typical examples are:

• 40% expense ratio → 60% of revenue is taxable income: a common default for many activities;
• 80% expense ratio → 20% of revenue: often used for certain agricultural activities;
• 90% expense ratio → 10% of revenue: used for specific listed activities.

The taxable portion is subject to:

• 15% — personal income tax;
• 18.5% — social security contribution, which the individual pays if they are insured in Hungary;
• 13% — social contribution tax, which is usually paid by the payer or employer, but in some self-employed cases can also be payable by the individual under the relevant rules;
• up to 2% — local business tax.

Income up to half of the annual minimum wage can be exempt from personal income tax, provided the statutory conditions are met. In 2026, this equals HUF 1,936,800, ≈ €5,003.

VAT exemption applies up to the annual threshold. From 2026, the VAT exemption limit is HUF 20 million, ≈ €51,662[16].

KATA tax regime

KATA is a simplified regime for eligible small taxpayers, primarily individual entrepreneurs. It uses a fixed monthly tax instead of standard income-based calculations.

Core features are:

• HUF 50,000, ≈ €129, fixed monthly tax, regardless of income level;
• HUF 18 million, ≈ €46,496, annual revenue limit;
• if the limit is exceeded, an additional 40% tax applies to the revenue above HUF 18 million, ≈ €46,496[17].

Local business tax of up to 2% may still apply.

Cryptocurrency taxes in Hungary

Hungary taxes crypto gains at a flat 15% personal income tax rate if the income is realised by private individuals, such as when converting crypto into fiat or making purchases with it. The gain is the difference between the sale price and the documented acquisition and related costs[18].

Losses may be deducted, and verified expenses can reduce the taxable base.

Crypto must be reported in the annual tax return, and income from crypto mining or staking may be taxed differently, depending on whether it qualifies as business income.

For corporate entities, 9% corporate income tax applies on crypto-related profits as part of general business taxation.

Tax refunds, benefits, and allowances in Hungary

Personal income tax and VAT can be refunded by the NTCA. Refunding is based on specific conditions, such as overpayments, deductions, and allowances. Tax refunds are processed within 30 days after the receipt of the tax return, as well as the approval and submission of the amended draft return[19].

Family tax allowance is available for parents raising financially dependent children. The amount depends on the number of children:

• for 1 child — HUF 133,340, ≈ €344, per month;
• for 2 children — HUF 266,660, ≈ €687, per month;
• for 3 or more children — HUF 440,000, ≈ €1,134, per month[20].

Savings in tax would be 15% of the allowance amount. In 2026, this corresponds to a maximum PIT saving of:

• HUF 20,000, ≈ €52, per month for 1 child;
• HUF 40,000, ≈ €103, per month for 2 children;
• HUF 66,000, ≈ €170, per month for 3 or more children.

An allowance for the severely disabled or chronically ill is available for families who raise such children, regardless of age. In 2026, the additional monthly allowance can reach HUF 133,340, ≈ €344, per beneficiary dependent child, which corresponds to a maximum PIT saving of HUF 20,000, ≈ €52, per month[21].

Mothers who are raising 4 or more children can apply for a NÉTAK benefit in addition to their family tax allowance. NÉTAK exempts such mothers from the 15% personal income tax on most types of income, including salaries, entrepreneurial withdrawals, severance pay, sick pay, and childcare allowance[22]. 

Mothers under 30 can apply the under-30 mothers’ benefit without an average-wage cap: it applies to the full amount of qualifying income, so the PIT saving is 15% of the qualifying income, and there is no fixed monthly maximum in HUF[23]. 

First-marriage allowance is available for newlyweds for up to 24 months if at least one spouse has never been married before. In 2026, the monthly allowance base remains HUF 33,335, ≈ €86, which equals HUF 5,000, ≈ €13, PIT saving per month[24].

The allowance for young people under 25 is based on Hungary's gross national average income. In 2026, the approximate monthly savings in tax amounted to 15% of HUF 693,700 = HUF 104,055, ≈ €268[25].

Property taxes in Hungary

Property taxes in Hungary depend on the transaction and the municipality. Buyers usually pay a one-off transfer duty, while owners and sellers may face local taxes and capital gains tax.

Transfer duty on purchase

The standard rate is 4% up to HUF 1 billion, plus 2% on the portion above HUF 1 billion, ≈ €2.58 million, capped at HUF 200 million, ≈ €516,000, per property[26].

Home-replacement relief may reduce the duty. If a private individual buys a home and sells another residential property within 3 years before the purchase or within 1 year after it, the duty is calculated on the difference between the two market values: market value of the purchased home and market value of the sold home[27].

If the newly purchased home is cheaper than the one sold within that window, the result is zero or negative. In that case, there is no taxable base, so the transfer duty is not payable, provided the statutory conditions are met.

Common exemptions and reliefs include:

1. Transfers between close family members and spouses: duty exemption applies.
2. Building plots: exemption may apply if a residential building is completed within 4 years, subject to statutory conditions.
3. First-home relief: a 50% duty reduction may apply for first-time homebuyers under the statutory age limit and within the statutory value cap.
4. New residential property purchased from a developer: duty exemption may apply up to a statutory value threshold, subject to conditions[28].

Buying or renting property in Hungary is one of the required conditions for obtaining an investment-based residence permit. While a property purchase on its own does not grant the right to residence, it can be used to prove a registered address when applying for the Hungary Golden Visa.

If the investor buys property, they must also pay the property acquisition duty after NAV assesses it. As a rule, the duty must be paid no later than the 30th day after NAV serves the decision on the taxpayer.

Properties for a residence permit in Hungary

Annual property tax and tax on sale

The real estate tax in Hungary is usually not levied. However, municipalities can impose local building tax and local land tax, so annual property taxation depends on the location and the local rules[29].

Sellers of real estate pay the capital gains tax. The rate is 15% on taxable income, calculated as the sale proceeds minus eligible, documented costs, meaning the tax is charged on the difference rather than on the full sale price.

Taxable profit is reduced depending on the period of ownership of real estate: 

• by 10% if the ownership lasted for 2 years;
• by 40% — if 3 years;
• by 70% — if 4 years;
• exempt from payment — if 5 years[30].

In 2025 Q1, Hungarian house price index shows residential prices were up by 15.3% year‑on‑year[31]. Average price per square metre starts with €2,400 outside the city centre.

Other taxes that individuals pay in Hungary

Other taxes that individuals may face in Hungary go beyond income-related obligations and arise in specific life situations, such as receiving assets as a gift or inheritance or acquiring and registering a vehicle.

Gift and inheritance

Gift and inheritance taxes are 18%, except for residential property, which is 9%[32]. 

No tax is levied on the inheritance of the linear relatives, spouses, and siblings, including the relationship based on adoption. If the heir is the decedent's stepchild, foster child, or step-parent, HUF 20 million, ≈ €51,562, of their inherited share's value is exempt from the inheritance tax.

Motor vehicle taxes

Several taxes apply to motor vehicles in Hungary, depending on whether the vehicle is purchased, inherited, or received as a gift, and on its specifications.

Vehicle registration tax is charged when registering a new or used car, including imported vehicles. The amount depends on the vehicle's engine power and age[33]. For example, a new 150-hp car is subject to HUF 82,500, ≈ €213, in tax.

The rate ranges between HUF 408—1,156, ≈ €1.05—2.98, per hp:

• highest rate applies to vehicles aged up to 3 years with at least 160 hp;
• lowest rate applies to cars over 8 years old with no more than 40 hp.

Trailer registration tax depends on weight: it’s HUF 9,000, ≈ €23, for trailers under 2,500 kg, and HUF 22,000, ≈ €57, for heavier ones.

Motor vehicle tax is an annual tax paid by owners. The amount varies with the vehicle’s age and performance. Newer vehicles are taxed less, while older and more powerful ones are taxed more.

Rates range between HUF 140 and 469, ≈ €0.36—1.21, per hp:

• lowest rate applies to vehicles under 3 years old;
• highest to those over 16 years.

When a vehicle is acquired through inheritance or as a gift, the recipient pays double the regular registration tax, unless exempt.

Some vehicles are exempt from both the registration and motor vehicle tax, including tractors, agricultural machines, work machines, quad bikes, slow vehicles with speeds under 25 km/h, and those designated for export.

Corporate taxes in Hungary

Companies operating in Hungary are subject to several types of taxes beyond corporate income tax. These include local business levies, social contributions, and specific sector-based incentives or exemptions.

Corporate income tax

The income tax for corporations in Hungary is 9%, which is the lowest rate in the EU[34].

Hungarian resident companies pay CIT on their worldwide profits. Foreign companies are generally subject to Hungarian CIT only on profits attributable to their Hungarian business presence and on specific Hungarian-source items defined by law.

Dividends received domestically are not taxed[35].

Other corporate taxes in Hungary include local business tax of up to 2%, social tax of 13%, and consumption taxes.

Corporate tax incentives

Certain types of investments are eligible for development tax incentives, including investments of HUF 100 million, ≈ €257,812, or more in[36]:

• equipment for zoogenic food production;
• environmental protection projects;
• film and video production;
• research and experimental development projects;
• projects started after issuing stock market quoted shares.

Development tax incentives may also be granted for projects implemented and operated in a free enterprise zone. For small enterprises, eligibility may require an investment with a present value of at least HUF 200 million, ≈ €515,623, and for medium-sized enterprises at least HUF 300 million, ≈ €773,435.

Projects aimed at job creation can also get development tax incentives. The minimum investment is undisclosed.

Sponsors of spectator sports in Hungary are also exempt from income tax if the said sports are football, handball, basketball, water polo, ice hockey, or volleyball.

Advance payments

Advance payments of corporate income tax in Hungary are paid either on a monthly or quarterly basis. The frequency depends on the previous year's annual tax liability: 

• monthly — if the liability exceeds HUF 20 million, ≈ €51,562;
• quarterly — if the liability is HUF 20 million or less[37].

Income tax returns for corporations must be submitted by May 31st of the following year. The final payment, calculated on the tax return, is due by May 31st for the previous year.

Sales tax in Hungary

VAT in Hungary is 27%,but reduced rates apply for some categories: 18% — for certain food products, such as milk and bread, and 5% — for certain medicines, medical equipment, books, and magazines [38].

VAT exemptions

Not all goods and services in Hungary are subject to VAT. Some transactions are exempt based either on who sells them, for example, small businesses, or on the type of activity involved.

1. Small business exemption. Businesses with an annual turnover below HUF 20 million in 2026 can choose not to register for VAT[39]. If they opt for this exemption, they cannot charge VAT on their invoices and cannot deduct VAT on their own purchases either.

2. Activity-based exemptions. Certain services are automatically VAT-exempt under both Hungarian and EU rules, regardless of business size. These include:

• medical and healthcare services;
• social welfare services;
• financial and insurance services;
• education services, when provided under specific legal and licensing conditions;
• gambling operations;
• certain real estate transactions, such as selling undeveloped land or renting residential property;
• broadcasting and media services, when carried out by public bodies.

These are typically exempt without the right to deduct input VAT. That means providers of such services can’t reclaim VAT on their purchases related to the exempt activity[40].

When VAT is not charged on the invoice

In Hungary, VAT is usually charged by the seller when supplying goods or services domestically. However, there are specific situations where VAT is not added to the invoice, and the responsibility to account for the VAT shifts to the buyer.

For domestic B2B transactions — within Hungary — reverse charge only applies to specific sectors listed in the Hungarian VAT Act, such as construction services, certain agricultural or steel products, and a few other narrowly defined categories. In all other B2B cases, Hungarian VAT must be charged as normal[41].

For cross-border B2B sales within the EU, the rules depend on whether the transaction involves goods or services, and where the supply is considered to take place. If the buyer is VAT-registered in another EU country, the supplier usually does not charge Hungarian VAT. Instead, the buyer handles the VAT payment through the intra-Community reverse charge mechanism in their own country[42].

KIVA: the special tax regime for smaller enterprises in Hungary 

KIVA is aimed at small and medium-sized businesses in Hungary[43]. It can be used as an income and social tax alternative. The regime simplifies reporting and reduces costs. 

To be eligible for the KIVA regime, companies must meet three conditions:

1. Fewer than 100 employees.
2. Turnover under HUF 6 billion, ≈ €15.4 million, annually.
3. Balance sheet under HUF 6 billion annually.

If a company grows but wishes to remain under KIVA, the turnover and balance sheet thresholds can increase to HUF 12 billion, ≈ €30.8 million, annually. 

Under KIVA, companies pay 10% on a special tax base. This base mainly reflects staff-related payments and certain cash movements, including dividend payouts. Profits kept in the company do not trigger tax just because they stay there.

Companies also pay local business tax, up to 2%. It is usually calculated on adjusted net sales revenue. KIVA taxpayers can choose a simplified option where the local tax base equals 120% of the KIVA tax base.

How to become a taxpayer in Hungary: 4 residence options explained

Becoming a Hungarian taxpayer usually starts with relocating to Hungary on a residence permit and then registering for tax purposes. Below are 4 common legal routes to move to Hungary.

Residence permit for employment

Employment-based residence in Hungary requires proof of the employment, such as a signed employment contract or a preliminary agreement to establish employment. Applicants also need to show means of subsistence and a registered accommodation in Hungary.

Employment residence permit in Hungary is issued for up to 2 years and can be extended for up to 1 additional year, but the total period usually cannot exceed 3 years from the first issuance. High-skilled workers may be eligible for residence permits with longer validity periods.

White Card for digital nomads

The Hungary White Card is a residence permit for foreigners who work remotely, either as employees of a foreign company, freelancers, or business owners with income from outside Hungary.

Key eligibility points include:

• minimum monthly income of €3,000;
• at least €10,000 in savings;
• proof of housing in Hungary.

The permit is issued for 1 year and can be renewed once for another 1 year; after 2 years, the holder must leave Hungary, but can apply again.

Residence permit by opening a company

Business owners in Hungary can apply for a residence permit. The founder must contribute share capital of at least €7,700. The exact amount depends on the company’s legal form.

The residence permit is issued for 1 year and can be extended for up to 2 additional years.

Family members can apply once the main applicant renews the permit after the first year. Eligible family members typically include a spouse, children under 18, and financially dependent parents.

Hungary Golden Visa for investors

The Hungary Golden Visa is designed for wealthy individuals, offering two investment options:

• purchase of real estate investment fund units — €250,000;
• contribution to higher education — €1,000,000.

The residence permit is valid for up to 10 years and can be renewed for another 10 years. This is a far longer validity period than most EU Golden Visa permits, which last 2 to 5 years before renewal is required.

The main applicant can include close family members in the application: a spouse, children under 18, and parents.

In summary: taxes in Hungary

1. The personal income tax rate in Hungary is fixed at 15%.
2. Social security contributions are mandatory. They are levied at 18.5% of the gross monthly salary or business profit.   
3. Property purchase requires paying the 4% transfer tax rate if the transaction is under HUF 1 billion, or €2.6 million. The tax is reduced to 2% if the transaction exceeds that sum.
4. The corporate income tax rate is fixed at 9%, the lowest in the EU. 
5. Social tax paid by employers is 13% of the gross monthly salary.
6. VAT is 27%, but for certain product categories, including medical products, milk, and bread, it can be 8% or 5%.
7. By investing €250,000+ in real estate fund units, foreigners can obtain Hungary Golden Visa and optimise their taxes.

Frequently Asked Questions

Sources

1. Source: PwC — Tax residency criteria in Hungary
2. Source: Official legislation portal — Nemzeti Jogszabálytár
3. Source: Personal Income Tax Act 1995. évi CXVII. törvény, Szja tv.
4. Source: NTCA — Double taxation treaties of Hungary
5. Source: NAV guidance for foreign citizens and TIN application method
6. Source: PwC — Corporate income in Hungary
7. Source: PwC — Taxes on personal income in Hungary
8. Source: PwC — Individual income determination in Hungary
9. Source: NAV — SZJA allowance, Family allowance, Personal allowance
10. Source: PwC — Social security contributions in Hungary
11. Source: Internal Affairs — Minimum wage to increase by 11%, guaranteed wage minimum by 7%
12. Source: PwC — Social security contributions in Hungary
13. Source: PwC Hungary — Corporate tax
14. Source: Budapest Chamber of Commerce and Industry — Local Business Tax (HIPA)
15. Source: HelpersMagazine — Tax brackets in Hungary
16. Source: NAV — VAT exemption limit in 2026
17. Source: Hungarian legislation Act on KATA, NAV — New KATA, Budapest Chamber of Commerce and Industry — English explainer on KATA
18. Source: NAV — Crypto income taxation rules in Hungary
19. Source: NAV — FAQ on the SZJA return, incl. 30-day refund rule
20. Source: NAV — Family tax allowance
21. Source: NAV — Magasabb összegű családi kedvezmény a beteg gyermek után
22. Source: NAV — Allowances for mothers raising 4+ children
23. Source: NAV — Under-30 mothers’ allowance
24. Source: NAV — First-marriage allowance
25. Source: NAV — Under-25 allowance
26. Source: NAV — Visszterhes vagyonátruházási illeték
27. Source: NAV — Home-replacement relief
28. Source: NJT — Act XCIII of 1990 on Duties
29. Source: Hungary’s Local Taxes Act C of 1990 on local taxes
30. Source: NAV — Ingatlan-adásvétel
31. Source: Global Property Guide — Hungary's Residential Property Market Analysis 2025
32. Source: PwC — Hungary: inheritance and gift taxes
33. Source: NAV — Motor vehicle acquisition duty
34. Source: NJT — Hungarian Corporate Tax Act
35. Source: PwC — Corporate income determination
36. RSM — Development tax allowance
37. Source: KPMG — The Autumn Tax Packages Are Published
38. Source: PwC — VAT in Hungary
39. Source: NAV — Emelkedik az alanyi adómentesség értékhatára
40. Source: European Commission — VAT exemptions in Hungary
41. Source: NAV — A fordított áfa hatálya alá tartozó ügyletkör szűkítése a munkaerő-kölcsönzés szektorban 2021. április 1-jétől
42. Source: VAT rules and rates in the EU
43. Source: NAV — KIVA tax regime in Hungary
44. Source: NAV — Change in the rules for imposing and charging late payment surcharges
45. Source: NAV — Taxpayer registration in Hungary
46. Source: NAV — Electronic personal income tax return
47. Source: NAV — How can you access your draft tax return?