SZJA tax return 2025 for apartment landlords: what to watch out for by 20 May
Author
Benedek Áron
Published
20 May 2026|||NEXT|| — only a few weeks left until the annual personal income tax (SZJA) return deadline expires. For apartment landlords and tax-registered individuals, this is not only about settling last year's accounts, but now you can also set your tax form for this year.What do you need to know about the 2025 SZJA tax return?
You report your 2025 apartment rental income to NAV now, and you also choose your taxation method for 2026 now. This year there are two things to pay particular attention to.
Itemised flat-rate tax has jumped in Budapest
In Budapest
150,000 HUF per room per yearhas become the itemised flat-rate tax — nearly four times the previous 38,400 HUF. In the countryside it hasn't changed, it remains 38,400 HUF per room.What does this mean in practice? For a 2-room Budapest flat, you need to calculate 300,000 HUF fixed tax for 2025, even if you had fewer guests in the meantime.
If you rent out in the 6th district (Terézváros)
Due to regulatory changes in Terézváros, district accommodation providers need to pay particular attention this year. If you keep your permit but don't want to pay the itemised flat-rate tax for 2026 — for example because you're switching to a different form of utilisation — you can indicate this now in the return.
It's worth considering whether itemised cost accounting might be more worthwhile instead. This way you don't pay fixed tax for periods when you have no income from short-term rentals.
The draft is already live, but you need to finalise it
The draft return is already available on the
NAV eSZJA platform, but you need to review and supplement the data yourself. Don't leave it to the last minute!Frequently asked questions
When do I need to submit the 2025 SZJA tax return?
20 May 2026
On the eSZJA platform you finalise the draft prepared by NAV, or rewrite it where necessary.How much is the itemised flat-rate tax in Budapest in 2026?
Per room
150,000 HUF per yearFor a 2-room flat this means 300,000 HUF fixed tax per year, regardless of how much you were booked.Can I still switch to itemised cost accounting?
Yes. You can indicate your choice for 2026 in the return you're submitting now. It's worth considering if you maintain your permit but will have little or no short-term income next year.
Where can I view the draft return?
On the NAV eSZJA platform:
eszja.nav.gov.huAfter logging in you can see the data compiled by the tax authority, which you can check and modify individually.You can find guidance on the detailed steps in our