Do I need to pay VAT on short-term rental income?

The VAT exemption threshold increases annually (2025: 18M HUF, 2026: 20M HUF, 2027: 22M HUF, 2028: 24M HUF). If your annual revenue stays below this, you don't need to charge VAT to guests.

IMPORTANT: Monthly VAT returns are MANDATORY EVEN WITH EXEMPTION if you advertise on Airbnb or Booking.com! Reason: you must pay 27% reverse-charge VAT on the foreign platform's commission.

• Airbnb (15.5% Host-Only Fee): ~4.185% reverse-charge VAT
• Booking.com (~15% commission): ~4.05% reverse-charge VAT

If your annual revenue exceeds the threshold, accommodation services fall under the 5% VAT rate.