How do I cease my short-term rental activity?

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Address: Révay utca 6., Budapest, 1065, HU
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Question

Accepted Answer

Deregistration must follow a specific order:

Return operating permit (district municipality) — FIRST!
IFA deregistration (municipality) — only if no tax debt
Building tax deregistration — full year amount still payable!
NAV lump-sum tax deregistration — declare in the 2353 income tax return (NOT the T101 form, which is only for registering new activities!)
NTAK registration deletion — only if all days are closed in the system

IMPORTANT: If you return your permit, you can only get a new one under the NEW, typically much stricter rules! During the 2025–2026 moratorium, no new permits are issued at all — so the suspension option is especially important: keep the permit, pay fixed taxes, but don't operate.