How do I prepare the annual tax return?
Online, at eszja.nav.gov.hu, by 20 May of the following year.
- "Accommodation host declaration" → tick: "applied lump-sum room tax"
- Number of rooms × 150,000 HUF (for the 2025 tax year)
- Record quarterly advance payments
- Enter the final amount in the "special taxes not affecting consolidated income" section
This summary is for general information and does not constitute tax or legal advice. Before making a decision about your own situation, consult your accountant or tax advisor.
Is your apartment in order on paper, too?
The risk check shows where there are gaps in compliant operation: permits, NTAK, taxes, condominium rules.
Risk check