How do I pay income taxes from rental income?

No idea but you might want to start by getting a HU tax ID card.

Adoigazolvany

Your local city hall should be able to direct you as to what to do.

    No idea but you might want to start by getting a HU tax ID card.AdoigazolvanyYour local city hall should be able to direct you as to what to do.        -@Marilyn Tassy

Good idea but the OP shouldn't do it until they know their position.   

On the other hand, income is generally taxable in most countries.  And that means having a tax number.

The first questions to decide is if one is resident, non-resident and subject to a DTT (Double Taxation Treaty - can show you paid in the country of tax residence).

If in doubt, consult tax advisors.  It's usually too difficult to navigate the rules if one is a mere mortal or unless connected to the political elite.

BTW, if the apartment is in Terezvaros (district VI), short term rents like AirBnB are going to be banned from 2026. Click here for more.

@laboum75

Dear Brigi,

Income from the rental of real estate by an individual is taxed as part of the consolidated tax base as self-employment income, at a rate of 15%. In simple terms, therefore, only personal income tax is payable in Hungary on the letting of property. The basis of taxation on the letting of immovable property is the income and not the receipts, i.e. the taxable amount is not the total income but only the amount less expenses.

There are two ways of determining the income from the income according to the Income Tax Act: according to the 10 percent cost ratio (Section 17 (3) b)) or by itemised cost accounting (Section 17 (3) a). In the case of non-itemised cost accounting, 10 percent of the income can be deducted from the income without attaching any invoices or certificates. In this method of income assessment, 90 per cent of the income is considered as income and then the 15 per cent personal income tax is payable. In the case of itemised cost accounting, the landlord must provide actual receipts and invoices to justify the costs incurred in maintaining the property, and the depreciation of the property may be deducted from the tax base.

Personal income tax calculated on the rental of a dwelling must be paid quarterly to the tax authority by the 12th day of the month following the quarter. That is, for example, by 12 April after the first quarter, if the tax amount is equal to or exceeds HUF 10 000.  If our rental income comes from a company (a company is the tenant) within the meaning of the Act on the Rules of Taxation (Art. law), the advance tax is not paid by us but by the company. It shall deduct it from the rent and shall transfer tot he tax authority.

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