Free calculator
Hungarian rental tax calculator 2026 – itemised or flat 10%?
There are two ways to work out your taxable income. The choice applies to the whole year and to all your properties together – you cannot mix them. Enter the monthly rent; everything else is optional.
Flat 10% deduction
Itemised cost accounting
Fill in the left side and we will show both methods side by side.
The rhythm of the tax year
Four deadlines, and one nobody enjoys
Rental tax isn't settled at year end. If your tenant is a private individual, you work out and pay the advance yourself, every quarter.
I.
04.12.
advance payment
II.
07.12.
advance payment
III.
10.12.
advance payment
IV.
01.12.
advance payment
Closing
05.20.
annual return
The 10,000 HUF threshold
Until your advance obligation, accumulated from the start of the year, exceeds 10,000 HUF, you pay nothing at all. Once it crosses that line, the whole accumulated amount falls due at once. The app tracks where you stand and tells you when it tips over.
If your tenant is a company
A corporate tenant withholds and pays the advance – you have nothing to transfer each quarter. In exchange, the income may already appear in your pre-filled return: check it rather than enter it, or it will be counted twice.
Questions
What people ask most
Do I need a tax number to rent out a flat?
Not if you stay VAT-exempt and don't issue invoices. Your tax identification number is enough, and you issue an accounting document instead of an invoice.
Do I pay social contribution tax on the rent?
No. Income from property rental is exempt from the social contribution tax. The 15% personal income tax is the only charge.
Are utilities part of my revenue?
It depends on how the tenant pays. Metered utility charges are not your revenue – not even when they pass through your account. A flat utility fee on top of the rent is. Service charges passed on are revenue too.
When do I pay the advance?
Quarterly, by the 12th of the month following the quarter: 12 April, 12 July, 12 October and 12 January. Until your accumulated obligation exceeds 10,000 HUF you pay nothing – once it does, the whole amount falls due at once.
My tenant is a company. Does that change anything?
Yes, in two ways. The company withholds and pays the advance, so you have nothing to transfer quarterly. And because the company reports the payment, the income may already appear in your pre-filled return: check it rather than enter it, or it will be counted twice.
Can I switch methods mid-year?
The method applies to the tax year and to all your let properties together – you cannot mix per property. The method declared for the advance and the one used in the annual return may differ; it's worth checking the details with an accountant.
I run an Airbnb. Is this for me?
Not yet. Short-term letting follows different rules: a flat-rate lump sum tax is available and social contribution tax may apply. That module comes later.
What if the year makes a loss?
For rentals, costs can only be deducted up to the level of the revenue. There is no negative taxable income, and a loss cannot be carried forward – the calculator applies this too.
Launch
We'll tell you when it launches
We're going live for the tax season. Leave your email and we'll write when you can use it – nothing else.