Tax Filing and Payment Deadlines for Sole Proprietors

SZJA advances: quarterly, settled in the annual return

Whether you use flat-rate taxation or vállalkozói szja, the tax advance is due quarterly, by the 12th of the month following the quarter: in 2026, that's April 12, July 12, October 12, and January 12 (of the following year) for Q4. There's no separate return for these quarters: you just pay the advance, and the full annual settlement happens in the annual SZJA return. Tax due on the vállalkozói osztalékalap (dividend base), if you use vállalkozói szja, is also declared in the annual SZJA return.

The annual SZJA return: May 20

May 20 of the following year is the deadline to file the annual personal income tax (SZJA) return and pay the tax due (or claim a refund). NAV prepares a draft return for everyone based on the data it holds, but as a sole proprietor, that draft alone isn't enough: you need to add your business revenue, costs, and related data yourself, and actively submit the return. Simply letting the draft stand only becomes a valid return automatically for taxpayers with no self-reported income outside what a payer already reported.

Contribution return ('58-as bevallás): same deadlines

If you have no employees, your own social security contribution and social contribution tax return (the "58-as" return) is due quarterly, by the 12th of the month following the quarter: filed and paid together, with each of the quarter's three months shown separately in the return. These deadlines coincide with the SZJA advance payment deadline, so in practice you have two separate obligations due on the same day each quarter (paying the SZJA advance, and filing plus paying the 58-as return).

VAT return: depends on whether you're VAT-exempt, and your filing frequency

If you're VAT-exempt (alanyi adómentes) and have no transaction that would otherwise require charging or declaring VAT, you're effectively exempt from regular VAT filing. If you're VAT-registered, your filing frequency is determined by the tax settled in your tax year from two years earlier:

• You're a monthly filer if your settled VAT (the difference between VAT charged and VAT deductible) reached 1,000,000 HUF on an annual basis: the return and payment are due the 20th of the month following the reporting month.
• You're a quarterly filer by default, if neither the monthly nor the annual conditions apply: due the 20th of the month following the quarter.
• You can be an annual filer if your settled VAT didn't reach 250,000 HUF, your annual revenue (excluding VAT) doesn't exceed 50,000,000 HUF, and you don't have a Community VAT number: due February 25 of the following year.

A proprietor starting the activity typically begins as a monthly filer. The frequency can also change mid-year if the conditions above change.

Local business tax: twice a year, then an annual settlement

Local business tax (HIPA) is a separate tax owed to the municipality, paid in two half-year advances: in 2026, March 15 and September 15, with an annual settlement due May 31. See the HIPA calculator article for more, including the simplified banded tax base.

Quick calendar overview

For a typical VAT-registered sole proprietor with no employees, filing VAT quarterly, the year's deadlines look like this:

• January 12: previous year's Q4 SZJA advance and 58-as return; January 20: Q4 VAT return.
• February 25: annual VAT return (annual VAT filers only).
• March 15: HIPA first-half advance.
• April 12: Q1 SZJA advance and 58-as return; April 20: Q1 VAT return.
• May 20: annual SZJA return; May 31: HIPA annual settlement.
• July 12: Q2 SZJA advance and 58-as return; July 20: Q2 VAT return.
• September 15: HIPA second-half advance.
• October 12: Q3 SZJA advance and 58-as return; October 20: Q3 VAT return.

For a monthly VAT filer, the 20th of every month applies instead of the quarterly VAT deadlines above. If the 12th, 15th, 20th, or 25th falls on a weekend or public holiday, the deadline shifts to the next business day.

What happens if you miss a deadline?

A late return or payment can carry a default penalty, and a late payment can also carry a late-payment interest charge (késedelmi pótlék). The penalty tiers for invoicing- and record-keeping-related defaults specifically are covered in more detail in the invoicing requirements article.

This article is for general information only and does not constitute tax advice. Source: NAV information booklet no. 24, "Bevallási, adófizetési információk" (published 2026. 01. 26), the Rules of Taxation Act, 2017. évi CL. törvény, and the VAT Act, 2007. évi CXXVII. törvény (net.jogtar.hu).

Last updated: July 31, 2026.