Insights

Hungary: End of Year Check-Up – Key Deadlines and Strategic Levers for 2025/26

Editorial Team 14 Nov 2025

An overview by LeitnerLeitner, Taxand Hungary

As the end of the year approaches, businesses operating in or looking towards Hungary are encouraged to review key tax and reporting obligations for 2025/26. Tax experts from our Hungarian member firm LeitnerLeitner have outlined the main deadlines and strategic options, including:

• 1–20 November 2025: window to register as a group corporate taxpayer
• 20 November 2025: advance payment due for the Qualified Domestic Minimum Top-up Tax (QDMTT) under GloBE rules
• 1 December 2025: deadline to elect payment of taxes in euros or US dollars
• 31 December 2025: final date to opt for the small business tax (KIVA) effective 1 January 2026

The end of the year also triggers key transfer pricing requirements, including country-by-country reports, Master File availability, and benchmark reviews. Meanwhile, the 2026 Hungarian tax package, now under public consultation, could introduce significant structural changes that merit early planning.

You can read the full detailed overview here.

Article tags

Compliance | Corporate Profit Tax | Hungary | International Tax | Reporting | Tax | Transfer Pricing