BUILDING TAX DATA DISCLOSURE (TAX RETURN)
You can submit your building tax disclosure (return) at any time via the Internet in our online administration system. Please note that in case of legal entities, individuals with a Hegyvidék account can only submit the report (return) under a power of attorney.
DATA DISCLOSURE (RETURNS) ARE TO BE SUBMITTED IN THE FOLLOWING CASES
- When a building is acquired or sold, and any time when data has changed.
- For non-residential buildings (e.g., holiday homes, car storages, offices, warehouses, workshops, shops, etc.).
- For apartments not privately owned.
The tax subject is the person or entity that owns the structure on the first day of the calendar year. In case of multiple owners, the owners will be taxed in proportion to their ownership share. If the building is encumbered with a property right registered in the real estate register, the taxpayer is entitled to exercise the right in question.
- emergency housing
- premises used exclusively for healthcare services provided by a general practitioner under the Act on Independent Medical Activity
- structures used exclusively for the disposal of radioactive waste or the storage of spent nuclear fuel under the Atomic Energy Act
- structures used for livestock or crop production according to their real estate registration or storage structures used for the purposes of animal husbandry or crop production (e.g., barn, greenhouse, crop storage, granary, fertilizer storage), provided that the structure is used by the taxpayer in connection with the livestock or crop production activities.
- A privately owned studio (premises used for the purposes of fine arts, applied arts, photography, or industrial design activities). As of 1 January 2018, this exemption can only be enforced if the taxpayer or his/her close relative as defined in the Civil Code carries out a creative activity which the Education and Culture Committee of the representative body considers to be outstanding from an artistic and cultural point of view and which provides the livelihood of the taxpayer or his close relative.
- A private car storage facility if it is used by the taxpayer or his/her close relative living in the same household to store a vehicle exempt from motor vehicle tax due to severe reduced mobility.
- Exemption from building tax applies to condominium community property such as hallways used as access to the dwellings; areas required for the intended use of heating equipment in the room used for the central heating; rooms used exclusively for the storage of fuel; parts of attics that are neither partially nor temporarily suitable for long-term human residence and are therefore out of use; bomb shelters; rooms for the collection of waste containers (rubbish bins). The exemption shall not apply to taxpayers for premises leased out as a parking space for a fee or for buildings or parts of buildings used for business purposes.
- Individual taxpayers are entitled to a 5% tax benefit on non-residential buildings as of 1/1/2016.
- Taxpayers are entitled to a 75% tax benefit for storage rooms shared by the condominium, except for the laundry room, drying room, garden shed and ironing room. The benefit does not apply to taxpayers for premises leased out as a parking space for a fee or for buildings or parts of buildings used for business purposes.
- Taxpayers receiving old-age pension or pension-like allowances are entitled to a 90% tax benefit on any homes owned by a person liable to pay an annuity. The benefit shall apply for annuity contracts concluded up to 31 December 2017 in case the payment of taxes has not been assigned in the contract to the person liable to pay an annuity and if the premises serve as the permanent residence of the taxpayer.
- By post: by mailing the completed and signed form (for individuals only)
- Electronically: fill out and submit the completed electronic form by returning to the Administration menu (top left of the menu bar) and clicking on Start a new case / Taxation and then the case type.
For entities other than individuals, electronic administration requires Company Representation. Find out more under Company Representation at the following link: https://eugyintezes.hegyvidek.hu/
EXEMPTION FROM TAX
Under lawBENEFITS
submitting your return
preliminary requirements
FOR INDIVIDUALS
1. Registering a Hegyvidék account in advance and personal identification of the individual is required for submitting your disclosure (return). (Find out more about the options for registration and identification here)
FOR LEGAL ENTITIES
1. Registering a Hegyvidék account in advance and personal identification of the individual is required for submitting your disclosure (return).
2. After registration, individuals may submit disclosures (returns) only if they prove they are authorised to act on behalf of the legal entity. To do this, a power of attorney or a document certifying the authorisation must be sent to the Tax Office of our Municipality. If you have already done so when submitting previous disclosures (returns), you can submit your disclosure (return) after registration and identification.
DOCUMENTS AND INSTRUMENTS
Data disclosure on building tax Supplement B
Data disclosure on building tax Supplement A
Agreement on rights and obligations concerning taxation
Data disclosure supplementary sheet
Power of attorney
Decree on Local Taxes effective as at 1 January 2020
Decree on Local Taxes effective as at 1 January 2018
Decree on Local Taxes effective as at 1 January 2017
Decree on Local Taxes effective as at 1 January 2016
Decree on Local Taxes effective as at 1 January 2015
Payment information
The annual rate of the building tax as at 1 January 2020 is HUF 1,930/m2. The rate of the building tax is HUF 200/m2 for buildings used for the purposes of residential care for the elderly and disabled.
Taxes are to be paid in two equal instalments, by 15 March and 15 September. The two paying-in slips are sent by the Tax Administration Office (Adóigazgatási Iroda) at the beginning of each year. Legal entities must pay the tax by bank transfer.
Account number for building taxes: 12001008-00155660-00100004