MUNICIPAL TAX DATA DISCLOSURE (RETURN)

You can submit your municipal tax return at any time via the Internet in our online administration system.

ENTITIES OBLIGATED TO SUBMIT A DATA DISCLOSURE (RETURN)

Please note that you must submit a disclosure (return) even if you are exempt from tax.

• Within 15 days for a purchase or sale of a building or changes in data.
• By the person registered as the beneficiary or, failing that, the owner of the apartment on 1 January.

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.

EXEMPTIONS

• Recipients of public health services, old-age allowance, property maintenance allowance, rent allowance, supplementary rent allowance, care for active-age persons, nursing allowance, medical allowance, social scholarship, regular childcare allowance are exempt from the tax. From 1 January 2020, this exemption shall apply to the one dwelling in which the taxpayer resides.• Tenants and persons entitled to exercise property rights of premises owned by other than a private individual are also exempt from the tax.

DISCOUNT

Our municipality provides tax discounts to parents living in the same household with their minor children for the premises they use as their permanent residence.

The m2 discount for the child/children shall be deducted from the useful floor area of the dwelling and the tax for the floor area thus obtained shall be paid as follows:
• 20 m2 for one child
• 40 m2 for two children
• for three or more children, an additional 12 m2 per child

If after deducting the discount the floor space remaining is less than 40 m2, the dwelling shall be considered exempt from tax.

SUBMITTING YOUR DATA DISCLOSURE:

1. Registering a Hegyvidék account and personal identification of the individual is required for submitting the data disclosure (return) (Find out more about the options for registration and identification here)

MUNICIPAL TAX RATE

The tax payable is determined by the useful floor area of the dwelling, as follows:
• Tax free up to 40 m2
• HUF 19,500/year for flats exceeding 40 m2 but not larger than 80 m2
• HUF 26,500/year for flats exceeding 80 m2 but not larger than 120 m2
• HUF 30,000/year for flats larger than 120 m2
The tax is payable in two equal instalments, by March 15 and September 15.
Municipal tax account number for individuals: 12001008-00145499-00100001