Issue of tax residence certificate
The tax authority issues tax residence certificates as well as certificates containing certain data of resident private individuals belonging to the jurisdiction of the Personal Income Tax Act and certificates containing certain data of resident taxpayers under the jurisdiction of the Corporate and Dividend Tax Act.
Based on agreements on the avoidance of double taxation, private individuals, private individuals with a tax number, business associations and other organisations may request the certification of their resident status.
At the request of taxpayers with VAT liability falling under the scope of the VAT Act, the tax authority issues tax residence certificates for the purpose of VAT refunds based on the principle of reciprocity.
Submission of requests
In case you are obliged to electronic tax return, summary report or summary statement, you must also submit the request for residence certificate in an electronic way. In order to obtain the certificate electronically, form IGAZOL must be completed. The application can be downloaded from the Hungarian NTCA website with the corresponding filling out program.
In case you are not obliged to conduct electronic administration, the request can be submitted in person or by proxy at the customer services of the NTCA Tax- and Customs Directorates with the application of the form IGAZOL or with the simplified request form available free of charge at the customer services. To be able to electronically send the application form a registration to the customer gate is needed which can be arranged at
- at any Budapest or county Government Offices or any district (or Metropolitan district) office of the Government Offices,
- at the appointed customer services of the National Tax and Customs Administration,
- at the diplomatic and consular missions of Hungary,
- at the branches of Magyar Posta Zrt. (Hungarian Post).
Issue of the certificate
The issue of the certificates is the responsibility of the Customer Service Offices of the Tax- and Customs Directorates of the NTCA. The Tax Authority makes out the certificate relying on the data available in its records at the date of the issue of the certificate, indicating the data specified by the taxpayer and prescribed by law.
The Tax Authority makes out the tax residence certificate in Hungarian or, at the taxpayer’s request, in Hungarian and English. In order to make out the tax residence certificate, the Tax Authority may also use the form prescribed by the foreign Tax Authority for this particular purpose if the requesting person attaches the Hungarian translation of such form or if the form is written in English or the full text of the bi- or multilingual form is available also in English.
The tax residence certificates are issued only in paper format.
The issue of the tax residence certificate in Hungarian or in a bilingual Hungarian-English format is free of duty.