You can submit your tourist tax 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 a return under a power of attorney.
ENTITIES OBLIGATED TO COLLECT THE TAX AND SUBMIT A RETURN
- Accommodation establishments
- Bed & breakfast establishments and their authorised agents.
- Operators of boat houses and resorts, resort maintenance bodies.
- Online accommodation providers (e.g., Airbnb).
- Landlords leasing any type of property (building, plot) for holiday purposes.
Please note that taxpayers must file a tax return for the tourist tax they collect by the 15th of the month following the month in question and pay the tax collected to the municipal tax authority.
- Armed forces of NATO Member States or member stated of the Partnership for Peace, serving in Hungary solely for the purposes of duty, and military or civilian personnel of non-Hungarian nationality serving under or employed by international military headquarters established under NATO;
- Individuals under the age of 18;
- Individuals receiving in-patient specialist care in a medical institution or assistance in a living facility;
- Individuals residing within the jurisdiction of the local government enrolled in an institution of secondary or higher education as students;
- Individuals residing within the jurisdiction of the local government enrolled in vocational training;
- Individuals residing within the jurisdiction of the local government due to the proceedings of an authority or court;
- individuals fulfilling a public service obligation; businesspersons with a commercial domicile or place of business registered in the municipality and businesspersons pursuing temporary commercial activities or an employee in such a company working within the jurisdiction of the local government; and
- individuals who own or lease a holiday resort which is located within the jurisdiction of a local government, or who are members of a housing cooperative with utilization right of a holiday resort owned by the housing cooperative for the term of the utilization right, or the relative of the owner or lessor, or the close relative of the housing cooperative member with the utilization right of a holiday resort owned by the housing cooperative for the term of the utilization right;
- members of the clergy when spending the night in construction works owned by an ecclesiastical legal entity, only if this is connected to ecclesiastical reasons or to practicing one’s religion;
- family members of the staff of defence or law enforcement bodies and organizations, if connection with any overnight stay for the purpose of visiting such staff members in an accommodation establishment located in the town where deployed for service or work, managed by the defence or law enforcement body in the interests of the service, provided that the duration of deployment for service or work is at least thirty consecutive days.
SUBMITTING YOUR RETURN:
- Tourist tax returnPower of attorney
- Registration, change notification (only for tourist tax – local business tax falls within the competence of the Budapest Mayor's Office)
- 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 2012
How to submit your application
1. Registering a Hegyvidék account and personal identification of the individual is required for submitting the return. (Find out more about the options for registration and identification here)
2. After registration, our staff will check the registration details in the tax system and approve your online access.
FOR LEGAL ENTITIESRegistering a Hegyvidék account and personal identification of the individual is required for submitting the return.
After registration, individuals may submit 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 returns, you can submit your return after registration and identification
Find out more under Company Representation at the following link: https://eugyintezes.hegyvidek.hu/
DOCUMENTS AND INSTRUMENTS
Decree on Local Taxes effective as at 1 January 2018
Decree on Local Taxes effective as at 1 January 2012
The tax rate is 4 % of the tax base.
The tax base is the fee charged for overnight stay per person (the price of accommodation minus VAT and excluding mandatory breakfast and other services), or if not applicable, the consideration (e.g., operating costs) paid for the accommodation under any title (e.g., holiday usage rights).
Account number for tourist tax: 12001008-01259699-00100000