Obligation to register
In case the private individual taxpayer had taxable income in Hungary, he/she
must request a tax identification number from the competent tax authority using
form 'T34, whereafter the tax authority shall issue a tax card. The competent
tax authority in case of an individual taxpayer is the one covering the taxpayer’s
permanent or temporary address, or usual place of stay. In case of a non-resident
individual who has no seat, place of business, permanent or temporary home address
or place of stay within the territory of Hungary, the Large Taxpayers Directorate
has exclusive authority.
If the private individual taxpayer (also) pursues a regular for-profit activity,
e.g. the rental of real estates, you must obtain a private entrepreneur’s ID prior
to the commencement of such activity. For the details, see General rules of registration.
Obligation to file a tax return
The tax payment liability of foreign nationals is limited. It pertains exclusively
to the income of Hungarian origin as per the place of the gainful activity or
income that is otherwise taxable, on the basis of an international treaty or an
agreement of reciprocity, in Hungary. That is, if you earn taxable income in Hungary,
you have to declare such income.
Record-keeping of tax payment liability
The tax authority keeps record of the taxes to be paid and those actually paid
on a tax current account. With reference to the tax current account, the tax authority
sends, unless you file your tax return electronically, a statement once a year
(by 31st of October) if, as of the 31st of December of the year preceding the year of
sending the statement, tax overpayment or tax debt of over HUF 1,000 is established
on the current account, or if the tax authority establishes late payment penalty
with respect to the year preceding the year of sending the statement. The tax
authority imposes late payment penalty if you are late in honouring your tax payment
Notifying the Tax Authority of changes
In the case of private individuals, the data recorded by the tax administration
contains the ones displayed on the address cards issued to taxpayers by Document
Taxpayers are obliged, using form No. ‘T34, to make available the data displayed
on their residence permit issued by the immigration authority (Office of Immigration
and Nationality) to the Hungarian tax administration.
Taxpayers may, in order to be able to liaise with the tax administration, provide
the administration with a mailing address on the above-mentioned ‘T34 form.
As private individual taxpayers not pursuing regular economic activities are
not obliged to file a mailing address, no default penalty may be imposed upon
them if they fail to notify the tax authority of any such change. In respect of
any legal consequences related to the delivery or otherwise of official documents,
in the absence of a known permanent address, the mailing address provided by the
taxpayer shall always be used.
Please remember that notifying the tax administration of any change in your address
is our common interest.