Rent out property. Get the tax rules right.
Whether you rent out a long-term apartment or host guests through Airbnb or Booking.com, EV Napló records the income and the renovation or furnishing costs, handles payouts in EUR or USD, and, for rental taxed as ordinary business revenue, tracks your átalányadó and VAT limits alongside everything else.
10%
cost ratio, or itemize instead
0 szocho
on rental taxed as self-employment
EUR / USD
Airbnb and Booking payouts
15%
SZJA on rental income
Rental income follows different rules than you'd expect
Is my rental income business income, or something else?
If you choose to have rental taxed under the self-employment rules, it's kept separate from your business revenue, and doesn't factor into either the átalányadó or vállalkozói szja tax base.
Do I need to charge VAT on this?
Renting out real estate is VAT-exempt by default, but a short-term rental that amounts to commercial accommodation services is always taxable, regardless of who the tenant is.
My Airbnb payouts arrive in EUR
You need to convert the payout to HUF for your books, and the rate you use has to be consistent and defensible.
Foreign currency accounts for Airbnb and Booking payouts
Set up a EUR or USD account and see its running balance next to your HUF accounts, converted at the official MNB rate.
Multi-Currency & Banking →Income & expenses
Record rental income and renovation or furnishing costs, each with its own VAT rate.
Income & Expenses →Fixed assets & depreciation
Track furniture and equipment as fixed assets, with depreciation calculated automatically if you choose itemized deduction.
Fixed Assets & Depreciation →Hungarian tax, tracked as you go
If you tax rental income as ordinary business revenue, the Dashboard tracks your átalányadó ceiling and VAT exemption threshold the same way it does for any other revenue.
Hungarian Tax & NAV Integration →Built for the rules that actually apply to you
This doesn't replace reading the specifics: the exact rules, with the exceptions, are in the full guide.
Property rental guide →If rental income is taxed under the self-employment rules, it's kept separate from your business revenue for filing purposes, and doesn't affect either the átalányadó or vállalkozói szja tax base.
No social contribution tax is due on rental income taxed under the self-employment rules, whether you use the 10% cost ratio or itemized deduction.
Renting out real estate is VAT-exempt by default, but a short-term rental that amounts to commercial accommodation services is always taxable.
Quick answers
Do I need to charge VAT on a short-term rental?+
It depends. Ordinary, longer-term rental is VAT-exempt by default, but a rental that amounts to commercial accommodation services is always taxable. The full rules are in the dedicated guide.
Property rental guide →Do I owe social contribution tax on rental income?+
Not if you tax it under the self-employment rules: the szocho minimum tax base rule doesn't apply to this income at all.
Can I track EUR payouts from Airbnb or Booking?+
Yes. Set up a monetary account in any currency, converted at the official MNB rate, with its own automatically computed running balance.
Does EV Napló decide whether my rental counts as business revenue?+
No. That's your own choice, expressed through how you file. EV Napló records your entries once you've decided which category they belong to.
Property rental guide →Stop tracking bookings in a spreadsheet
Log the income once, in whatever currency you were paid, and let EV Napló handle the rest.
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