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When can I Apply for a refund of personal income tax ?

Rules for the refund of personal income tax:

  • Employers must issue the M30 document and the certificate on contributions paid by 31.01.2022.
  • if the employee had the right to the family benefit on any day of the year 2021, then he can receive the refund, even if he was not the one to take advantage of it
  • if the NAV does not have the data for the reimbursement, then it can be requested on the ‘VISSZADÓ’ form from 31.10 to 31.12.
  • Individual can only get reimbursed for the personal income tax advance deducted during the year, up to a maximum of 809,000 HUF.
  • the NAV sends the amount by bank transfer until February 15, 2022 and you can request a change
  • if the transfer does not arrive due to a lack of data, then you can request a refund even during the tax declaration
  • it can also be requested for a fetus;
  • Reimbursement can also be refundable with regard to a deceased individual.
  • The refund also refers to independent and non-independent activities, to the rental income of a property, 2/3 of the ekho, and 25% of the detailed KATA tax
  • It does not refer e.g. to the sale of a property, to dividends, to the profit of the stock exchange
  • a private entrepreneur who pays the personal income tax themself, will be able to request a refund only during the tax declaration
  • reimbursement can be requested by those living in a registered partnership or marriage
  • by those who receive the family allowance as relatives
  • pregnant woman and her spouse
  • who has the right to the family allowance himself
  • who has the right to the disability allowance
  • separated parents who raise their child together and receive the family allowance together
  • by those who are not yet separated but have made the request by the end of the year and present the decision of the court
  • e.g. there is no need for a shared address by having children in common with regard to family tax relief.
  • In the case of pregnancy in a registered partnership, the father will not have the right to either the family benefit or the reimbursement of the personal income tax.
  • If there are children in the registered partnership, the parents will have the right to both the family allowance and the personal income tax refund. If they do not have a child in common, only the one with whom the child lives habitually will be entitled to reimbursement, and they have been on the list of Life Partners for at least one year.


NAV: Refund to non-resident private individuals of tax deducted on income not subject to return obligation

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