{"id":36376,"date":"2023-05-24T08:44:39","date_gmt":"2023-05-24T08:44:39","guid":{"rendered":"https:\/\/helpers.hu\/%d0%b1%d0%b5%d0%b7-%d0%ba%d0%b0%d1%82%d0%b5%d0%b3%d0%be%d1%80%d0%b8%d0%b8\/report-your-corporate-tax-by-31-may-in-hungary\/"},"modified":"2026-01-09T12:05:50","modified_gmt":"2026-01-09T12:05:50","slug":"report-your-corporate-tax-by-31-may-in-hungary","status":"publish","type":"post","link":"https:\/\/helpers.hu\/ru\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8f-%d0%b8-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d1%8b\/report-your-corporate-tax-by-31-may-in-hungary\/","title":{"rendered":"Report your corporate tax by 31 May in Hungary"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Corporate tax in Hungary<\/h2>\n\n\n\n<p>In the EU, Hungary offers the lowest corporate tax at 9%, which makes <a href=\"https:\/\/helpers.hu\/ar\/services\/business\/company-formation\/\" target=\"_blank\" rel=\"noreferrer noopener\">company formation in Hungary<\/a> very attractive to foreign investors. This is a profit tax, which means you do not pay it after your revenue, but your revenue reduced by your expenses (your profit or your net income). Since calculating your corporate tax is a complex procedure, every company in Hungary should have an accountant who can take care of this for the business. (Having a <a href=\"https:\/\/helpersfinance.hu\/services\/accountancy\/\" target=\"_blank\" rel=\"noreferrer noopener\">Hungarian accountant<\/a> is not compulsory in all cases, but yearly balances can be submitted only by accountants, while you must also keep your business compliant with a variety of regulations.)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Paying the corporate tax<\/h2>\n\n\n\n<p>While corporate tax for a given year must be paid by 31 May of the following year, you must make advance payments throughout the given year. Advance payments are calculated based on the results of the previous year, and whatever you paid must be topped up after the yearly report is ready and you have the precise number available. If it turns out that you paid more, you can either reclaim the surplus or count it towards the tax of the following year.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Monthly advance payment is mandatory if the corporate tax of last year was above HUF 5 million.<\/li>\n\n\n\n<li>Quarterly advance payment is optional if the corporate tax of last year was below HUF 5 million.<\/li>\n<\/ul>\n\n\n\n<p>Whether corporate tax advances are paid monthly or quarterly, they must be paid by the 20<sup>th<\/sup> day of the month following the relevant period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Small business tax (KIVA)<\/h2>\n\n\n\n<p>If your Hungarian business does not pay taxes under the regular corporate tax regime (<a href=\"https:\/\/helpersfinance.hu\/the-essentials-of-corporate-tax-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">TAO<\/a>) but under the small business tax regime (<a href=\"https:\/\/helpersfinance.hu\/kiva-in-2026-updates-to-the-small-business-tax-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">KIVA<\/a>), the reporting and payment deadline is still 31 May. KIVA advance payments are made monthly (by the 20<sup>th<\/sup> of the following month), so at this time again you only have to adjust the payments made so far to match your actual results.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Local business tax (HIPA)<\/h2>\n\n\n\n<p>Whether you are paying taxes for your Hungarian business under TAO or KIVA, you also need to pay a local business tax (<a href=\"https:\/\/helpersfinance.hu\/local-business-tax-deadlines-for-new-businesses\/\" target=\"_blank\" rel=\"noreferrer noopener\">HIPA<\/a>) to the municipality where your business is registered. If your seat and your other premises are registered in different municipalities, HIPA must be divided between them. HIPA is paid three times a year, in two advance payments by 15 March and 15 September, which then must be topped up based on the yearly report by 31 May, same as TAO and KIVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">May is a busy month for Hungarian businesses<\/h2>\n\n\n\n<p>31 May is an important deadline for companies in Hungary. It is the deadline both for the corporate tax and the small business tax, but also for the local business tax. Completing the reports is a complex task that requires precise preparation, but if you have a trusted partner such as Helpers, you can rest assured that everything is taken care of.<\/p>\n\n\n\n<p>Helpers Hungary provides various kinds of administrative assistance to foreigners moving to Hungary. We help not only with company setup, but also with every aspect of business operation from accounting through HR support to residency application for the directors and the employees. If you have your accountancy with Helpers, you can rightly expect our team to always prepare reports on time and provide you with detailed instructions regarding paying your taxes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Can we help you? Fill in the form below to get in touch.<\/h2>\n\n\n\n<p>Was this article useful? Find us on <a href=\"https:\/\/www.facebook.com\/helpershungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> and never miss an update.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you operating a company in Hungary? Then make sure to report and pay corporate tax for 2022 by 31 May 2023 the latest! You probably have an accountant that helps you with reporting related to your business \u2013 get in touch with them to make sure everything is alright.<\/p>\n","protected":false},"author":8,"featured_media":57319,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1081],"tags":[1084,1030,1085,1137,1389,1091],"class_list":["post-36376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1081","tag-accountancy-ru","tag-business-ru","tag-corporate-tax-ru","tag-kiva-ru","tag-local-business-tax-ru","tag-taxes-ru"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Report your corporate tax by 31 May in Hungary - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"31 May in Hungary is the deadline not only for the corporate tax (TAO), but also for the small business tax (KIVA) and the local business tax (HIPA).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/helpers.hu\/ru\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8f-%d0%b8-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d1%8b\/report-your-corporate-tax-by-31-may-in-hungary\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Report your corporate tax by 31 May in Hungary - 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