Filing Your Annual Tax Return (SZJA) via NAV: 2026 Guide

How do you file your annual tax return (SZJA) in Hungary?

In Hungary the tax authority does most of the work for you. Each spring NAV (the National Tax and Customs Administration) prepares a pre-filled draft return called a bevallási tervezet (draft tax return), and your job is to review it, correct anything that is missing, and accept or submit it through the e-SZJA online portal by 20 May. Personal income tax, the személyi jövedelemadó (personal income tax) or SZJA, is charged at a flat 15% rate on most income.

The draft becomes available from 15 March of the year following the tax year, so for 2025 income it appeared on 15 March 2026 and must be settled by 20 May 2026 (PwC Tax Summaries). The whole procedure is free of charge. For a wider view of how the rate itself works, see our guide to the 15% flat income tax.

Who has to file an SZJA return in Hungary?

You are inside the Hungarian system if you were a tax resident at any point during the tax year, or if you earned Hungarian-source income. Most employees never touch a paper form: if your only income was a Hungarian salary with tax already withheld, NAV already holds the figures reported by your employer. Whether you need to act at all depends on your situation, which starts with your tax residency status.

Three groups should pay close attention rather than trust the draft blindly:

• Sole proprietors and flat-rate entrepreneurs, whose business income is often incomplete in the draft.
• Anyone with foreign income, rental income, or capital gains and dividends from abroad.
• People claiming credits the tax office cannot know about, such as certain family or personal allowances.

For these taxpayers the draft is a starting point, not a finished return. NAV runs a self-assessment system, so the legal responsibility for a correct return stays with you even when the authority pre-fills it.

What is the e-SZJA portal and how do you log in?

The e-SZJA portal at eszja.nav.gov.hu is where you view, edit and submit the draft. To open it you need a Hungarian electronic identity. Since 16 January 2025 the old simple Ügyfélkapu (Client Gate) has been replaced by Ügyfélkapu+ (Client Gate with two-factor login) or the DÁP mobile app (Digital Citizenship application), so set one of these up before March if you can.

No electronic identity yet? NAV still lets you obtain the draft another way. Until mid-March you can request it by SMS, by post, through a web form, or by phone, and NAV then sends the draft to you (NAV eSZJA guidance). Setting up a proper login is still the smoother route, because it lets you handle the whole return online from home.

The key dates: 15 March and 20 May

Two dates frame the entire process. From 15 March the pre-filled draft is visible in the e-SZJA portal. By 20 May you must have reviewed it, amended anything incorrect, and submitted or accepted it (NAV eSZJA).

There is an automatic safety net for straightforward cases. If you had a job and received wages throughout the whole year and you do nothing by 20 May, NAV automatically turns the draft into your official return (NAV eSZJA guidance). Convenient as that is, it only helps if the pre-filled figures are genuinely complete. If you had a second income source, changed jobs, or want to claim an allowance, waiting for the automatic acceptance can lock in an incorrect return.

How do you review and submit your draft, step by step?

Once you are logged in, the flow is short and can be done from home:

1. Open the e-SZJA portal and select your draft for the relevant tax year.
2. Check your personal data, employer figures and any withheld tax against your own payslips and records.
3. Add anything the draft is missing, such as foreign income, rental income or a deductible allowance.
4. Allocate your 1+1% donation if you wish (explained below).
5. Submit the return and download the PDF confirmation for your files.

Keep the PDF confirmation. It is your proof of filing and is often requested when you apply for a mortgage, a residence permit renewal or certain benefits. If the return shows tax still owed, the balance is due by 20 May as well; if you overpaid, you can request the refund inside the same portal.

Self-employed and foreign income: why the draft is not enough

If you run a sole proprietorship or invoice as a freelancer, treat the draft as incomplete by default. NAV's pre-filled figures rely on data reported during the year, and business income is frequently missing, so you must supplement the draft with your own income and expense data and then submit it actively (PwC Tax Summaries). The automatic acceptance that protects simple employees does not do the work for you here.

Self-employed taxpayers also pay tax in instalments across the year. Income not covered by withholding generally requires quarterly advance payments, due by the 12th day of the month after each quarter (PwC Tax Summaries). If this is your situation, our guide to freelancing in Hungary covers invoicing and status choices in more detail, and most people in this position work with an accountant.

The 1+1% donation and common tax credits

Filing season is also when you decide where a slice of your tax goes. Every taxpayer can offer 1+1% of their personal income tax: 1% to a registered NGO or the National Talent Programme, and 1% to a recognised church, with the same 20 May deadline to declare it (NAV eSZJA guidance). It costs you nothing extra, because it redirects tax you already owe.

The return is also where you claim credits. Payments into a voluntary pension, health or mutual-aid fund can earn back 20% of the amount paid during the year, up to HUF 150,000 (Helpers Hungary). Families claim the family tax allowance, and younger workers may fall under the under-25 income tax exemption, which the draft does not always apply on its own.

What happens if you miss the 20 May deadline?

Missing the deadline is not the end of the world, but it is not free either. For most employees the automatic acceptance means a return technically exists even if you never logged in, yet that return may be wrong for your situation. If you were required to file actively, for example as a sole proprietor, a late or missing return can trigger a default penalty from NAV, so file as soon as you can and contact the authority if you are late (NAV).

Because rules and thresholds change every January, always confirm the current dates on the official portal before you file, and treat anything with foreign income or a residence-permit angle as a reason to get professional help. For the bigger picture on rates, contributions and other filing topics, browse our Working and Taxes hub. This article is general information, not personal tax advice.

Frequently asked questions

When is the Hungarian personal income tax deadline in 2026?

The deadline to review, amend and submit your 2025 SZJA return is 20 May 2026, filed through the e-SZJA portal, and NAV makes the pre-filled draft available from 15 March 2026 (PwC Tax Summaries).

Do I need to do anything if I only had one Hungarian employer?

If your only income was a Hungarian salary with tax already withheld, NAV turns the pre-filled draft into your official return automatically if you do nothing by 20 May. Reviewing it first is still wise, because the automatic version only reflects the data your employer reported (NAV eSZJA guidance).

How do I access e-SZJA without an Ügyfélkapu login?

Until mid-March you can request your draft return by SMS, post, a web form or by phone, and NAV sends it to you. Setting up Ügyfélkapu+ or the DÁP app is smoother because it lets you file online from home (NAV eSZJA guidance).

Is filing the SZJA return free?

Yes. NAV prepares the draft and lets you file through the e-SZJA portal free of charge. You only pay if you hire an accountant to handle a complex return with business or foreign income (Helpers Hungary).

Can freelancers rely on the automatic draft?

No. Business income is often missing from the pre-filled draft, so sole proprietors and freelancers must supplement it with their own figures and submit it actively by 20 May (PwC Tax Summaries).