Why Knowing KFT Tax Deadlines is Crucial
Managing a Hungarian KFT requires adherence to a precise tax calendar. Failure to meet deadlines results in automatic penalties from the Hungarian tax authority (NAV — Nemzeti Adó- és Vámhivatal) and can jeopardize the company's compliance. In this guide, we collect all the main tax deadlines for a KFT in 2026, organized by month.
Recurring Monthly Deadlines
The following deadlines recur monthly for KFTs with monthly VAT regimes:
- 20th of the month: Monthly VAT declaration and payment (for KFTs with VAT turnover exceeding HUF 250 million/year or by voluntary option)
- 20th of the month: Payment of withholding tax on salaries and employee social security contributions
- 20th of the month: Monthly corporate tax advance (for KFTs with annual tax exceeding HUF 5 million)
Quarterly Deadlines
- April 20: Quarterly VAT declaration and payment (Q1) — for KFTs with quarterly VAT regime
- July 20: Quarterly VAT declaration and payment (Q2)
- October 20: Quarterly VAT declaration and payment (Q3)
- January 20, 2027: Quarterly VAT declaration and payment (Q4)
Annual Tax Calendar 2026: Key Deadlines
| Date | Compliance | Notes |
|---|---|---|
| January 31 | Intra-community VAT recapitulative statement (previous year) | For KFTs with intra-EU operations |
| February 25 | Annual VAT return (previous year) | Mandatory for all KFTs with a VAT number |
| May 31 | Corporate income tax return (Társasági adóbevallás) — year 2025 | Ordinary deadline for companies with a calendar year |
| May 31 | Payment of corporate tax balance for the previous year | With the income tax return |
| May 31 | First corporate tax advance 2026 | 50% of the estimated tax for the current year |
| June 30 | Approval of the annual financial statements (Beszámoló) | To be filed with the Companies Register within 30 days of approval |
| July 31 | Filing of financial statements with the Companies Register (Cégbiróság) | Mandatory for all KFTs |
| November 20 | Second corporate tax advance 2026 | 50% of the estimated tax for the current year |
| December 31 | End of fiscal year | For KFTs with a calendar year (the majority) |
Deadlines for KFTs with Employees
KFTs that have employees must comply with the following additional deadlines:
- By the 10th of the following month: Salary payment (not a tax but a contractual deadline)
- 20th of the month: Payment of social security contributions (18.5% employee share + 13% employer share)
- 20th of the month: Payment of Hungarian income tax withholding on employment income (15% flat)
- January 31: Annual summary declaration of employment income paid in the previous year
OSS (One Stop Shop) Deadlines for E-commerce
KFTs registered under the OSS regime for intra-community B2C sales must comply with:
- January 31: OSS Q4 declaration for the previous year and VAT payment
- April 30: OSS Q1 declaration and VAT payment
- July 31: OSS Q2 declaration and VAT payment
- October 31: OSS Q3 declaration and VAT payment
Penalties for Delays: What a KFT Risks
Failure to meet tax deadlines in Hungary results in:
- Late payment interest: calculated at the Hungarian National Bank's (MNB) base rate plus 5%, applied daily
- Penalty for failure to file a return: up to HUF 500,000 (approx. €1,300) per responsible individual
- Penalty for non-payment: 50% of the unpaid tax in the most serious cases
- Tax audit (adóellenőrzés): systematic delays increase the risk of inspection by the NAV
How to Manage Deadlines: Practical Tips
- Rely on a Hungarian accountant — managing tax deadlines requires specific knowledge of Hungarian regulations
- Set up a shared calendar — with your accountant, to receive reminders in advance
- Keep accounting up-to-date monthly — avoids surprises at year-end and facilitates the preparation of returns
- Retain all documentation — invoices, contracts, bank statements for at least 5 years (Hungarian tax statute of limitations)
Conclusion
Adhering to the tax calendar is one of the most critical aspects of managing a Hungarian KFT. An experienced accountant in Hungarian taxation is essential to ensure compliance and avoid penalties that can erode the tax advantages of the structure.
The Start Hungary team manages the accounting and tax compliance of your KFT in Italian. Contact us for a free quote.
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