Income tax on rental income in Hungary: What private landlords need to know in 2026

Private income from the rental of real estate is subject to income tax (SZJA) in Hungary. This article provides a compact overview of the taxation of rental income, the deadlines for declaration and payment as well as the options for flat-rate taxation, especially for short-term rental (Airbnb & Co.).

Income tax filing deadline

In Hungary, private individuals must submit their income tax return for the previous year by no later than May 20th of the following year. For the tax year 2025, the submission deadline is therefore May 20, 2026.

The declaration can be made online via the Hungarian portal Ügyfelkapu be submitted. The prerequisite for this is prior registration and a Hungarian tax identification number.

The provides more information official website of the tax authority NAV.

General taxation of rental income

Rental income is included 15% income tax to be taxed. Depending on the constellation, an additional one can be used Social contribution of 13% become due. There are two possible methods for determining taxable income:

1. Taxation based on actual income and expenses: The real rental income is stated here. It can either 10% flat rate or the actually verifiable costs be deducted.
2. Flat rate taxation for short-term rental: A greatly simplified method, especially for tourist rentals.

Flat rate taxation for short-term rental

Private individuals who rent out their properties for the short term (e.g. via Airbnb) can claim flat-rate taxation.

Requirements:

• Maximum three rented units (Apartments/holiday accommodations)
• Every unit can no longer than 90 days rented to the same person per year
• Registration of the activity with the NAV is necessary

New tax levels since 2025:

Since then January 1, 2025 The following annual flat rates apply per rented room:

• 150,000 HUF (approx. 370 EUR) in communities with more than 2 million guest nights (two years previously). This primarily means Budapest.
• 38,400 HUF (approx. 95 EUR) in all other communities

The NAV published annually by January 31st a list of the affected locations.

Payment:

The flat tax is quarterly to be paid (by the 12th of the following month) or one-time until December 31st. A tax return must still be submitted by May 20th of the following year.

Further taxes:

• 4% tourism development levy on gross receipts (less VAT)
• Tourist tax (IFA): usually 4% of the accommodation fee, depending on the municipality
• Municipal property tax: is collected locally, usually based on area
• See our detailed one Airbnb tax article

Moratorium in Budapest from 2025

Since then January 1, 2025 is valid for two years in Budapest Moratorium on new short-term rental registrations. No new licenses for Airbnb-like rentals may be issued until the end of 2026. Existing registrations remain valid.

Conclusion

Private landlords should familiarize themselves with the current tax regulations at an early stage. Choosing the right taxation method can have a significant impact on the tax burden. Especially for short-term rental, it is worth taking a look at the flat rate taxation - especially in communities with a low number of guests.

If you are unsure, we recommend consulting a local tax advisor or accountant.

In this video I guide you through filling out the form for the Hungarian income tax return if you only have to declare private rental income. Since I am not a tax advisor myself, I would just like to provide some insight here. For 100% certainty, you should hire an accountant or tax advisor.

Bonus Tip: How to file your income tax return for rental income

Even if you do not have access to the Hungarian “Ügyfélkapu”, you can submit your income tax return in paper form. Here you will find out step by step how to obtain the form, fill it out and submit it correctly to the tax authority.

1. Obtain the form

You will need the form for the 2024 tax year 24SZJA.

• Go to the Hungarian Tax Authority website: https://nav.gov.hu
• Search there “Nyomtatvanyok > Letöltések > ÁNYK nyomtatvanyok” after 24SZJA.
• Install the filling program ÁNYK: Download the ÁNYK software
• Alternatively: This PDF as download for printing or via filling aid (without registration). https://eszja.nav.gov.hu/app/login/#login. I used this in the video (see above)  

2. Fill out the form

Open form 24SZJA in the ÁNYK software and enter all income, especially from rentals. This sounds easy, but unfortunately it requires some IT knowledge, especially if you use a Mac. Therefore, here again the reference to https://eszja.nav.gov.hu/app/login/#login

• Print out the form. 
• Don't forget to sign it yourself!

3. Shipping address for paper submission

Send the completed and signed form to the following address:

Alternatively, you can too in person at a NAV customer center hand over.

4. Deadline

The deadline for submitting the income tax return (e.g. for the tax year 2024) is usually May 20th of the following year (i.e. May 20, 2025).

Late submission may result in a fine.

Contact and help

• Phone: 1819 (from Hungary), +36 1 461 1819 (from abroad)
• E-mail: Contact form on the NAV website
• Online help: NAV: Keressen minket!