IBAN Account Numbers of NTCA effective from 1 January 2026

Taxes, customs duties and any other payment obligations registered by the National Tax and Customs Administration (NTCA) shall be paid per tax and per liability to the appropriate public finance account, whereas fines, penalties, surcharges and related costs shall be paid to separate accounts in HUF. If someone wants to pay to the given account from abroad, they have to use the IBAN account numbers, i.e. international bank account numbers of NTCA. The account number data are listed item by item at the end of this information note.

What is IBAN?

IBAN (International Bank Account Number) is an internationally-accepted payment transaction coding system used to identify payment accounts in an international context.[1] IBAN is a series of numbers containing 28 alphanumeric characters, which is developed by the account-holding payment transaction service provider - in the case of NTCA, the Hungarian State Treasury - as follows[2]:

  • the first two characters are the country code of Hungary according to the ISO 3166 standard: HU;
  • characters 3 and 4 are the check digits, the algorithm of which is contained in the standard for IBAN formation of the European Committee for Banking Standards (ECBS);
  • characters ranging from 5 to 28 are the domestic payment account indicator (in the case of a 16-character payment account indicator, the last 8 characters must be filled in with zero digits when forming the IBAN).

When to apply?

The IBAN account number should only be used in international payments, they should be applied on foreign currency transfer orders, e.g. when transfers from abroad are made.

How to apply?

The IBAN account number must be entered continuously, adjusted to the left, written in an unstructured way, without spaces or other characters, the notation “IBAN” must not be written in front of the account number.

In addition to the beneficiary's IBAN account number belonging to the corresponding public finance account (tax type), the following data must be provided on the foreign currency transfer order:

  • name of the beneficiary,
  • the name and address of the beneficiary's bank,
  • SWIFT/BIC code of the beneficiary's bank.

It is sufficient to enter NTCA (NAV) as the name of the beneficiary, but the name of the specific public finance account number can also be indicated for easier identification.

The “name and address of the beneficiary's bank” and “SWIFT/BIC code of the beneficiary's bank” should be specified depending on the settlement system (SEPA or other) through which the foreign currency transfer is initiated.

Foreign currency transfer in the SEPA system

Transfers to the IBAN account numbers of NTCA can only be made via the SEPA system (Single Euro Payment Area) if the customer's (taxpayer’s) bank is also a member of the SEPA agreement, which was created for the use of these payment methods. (The members of SEPA are the Member States of the European Union as well as Iceland, Lichtenstein, Monaco, Norway and Switzerland. The Hungarian State Treasury, as the account holding bank of NTCA, joined the SEPA euro transfer system on 8 September 2014.)

In the case of a SEPA transfer

  • HUSTHUHB code of the Hungarian State Treasury must be indicated as the SWIFT/BIC code of the beneficiary's bank, and
  • the “SHA” (shared cost) cost bearing method must be selected.

Foreign currency transfer in other settlement systems

In the case of international foreign currency transfers made in other settlement systems (other than SEPA) (e.g. TARGET2),

  • the SWIFT/BIC code of the Hungarian State Treasury holding the account („account with institution”) must be indicated: i.e. HUSTHUHB, and
  • as the “correspondent bank” of the Hungarian State Treasury, the SWIFT/BIC code of the National Bank of Hungary shall also be entered: i.e. MANEHUHB.

What other data needs to be provided?

In the section “To be communicated to the Beneficiary” of the foreign currency transfer order, as well as in relation to the taxpayer (customer) making the transfer, the following needs to be entered:

  • in the case of accounts that are liability related with itemized settlement need [i.e. account group 1.b)] the customs ID and – with the exception of the NTCA (NAV) ‘Customs deposit’ deposit account – the number of the administrative decision concerned,
  • in any other cases [i.e. account groups 1. a), 2, 3 and 4] the domestic tax identification number (TIN) (tax number or tax ID for individuals)

so that the payment can be credited to the tax account.

How to pay?

Liabilities must be fulfilled, i.e. payments for NTCA's public finance accounts must be made in HUF.[3] This can be departed from if corporate income tax[4] and top-up tax ensuring a global minimum level of taxation[5] are paid.

For information on how to pay (i.e. methods of payment)[6], please consult the guide on "How to pay the NTCA".

The public finance account numbers published on the website under the menu item “List of account numbers for taxation purposes and the tax types of NTCA” are still used for transfers from domestic accounts in HUF.

Further information

More information on how to fill in foreign currency transfer orders can be found on the website of the Hungarian State Treasury (www.allamkincstar.gov.hu) in the regulation/guidance entitled “Regulation of the Hungarian State Treasury on foreign currency account holding services” and “Guide for completing a paper-based foreign exchange transfer order”.

[1] Point 7 of Subsection 1 Section 2 of Decree No. 35/2017 (XII. 14.) of the National Bank of Hungary (NBH) on Payment Transactions.

[2] Subsection 5 of Section 3, Point 2 of Annex 1 of Decree No. 35/2017 (XII. 14.) of NBH on Payment Transactions.

[3] Subsection 1 of Section 66 of Act CL of 2017 on the Rules of Taxation.

[4] Subsection 1 of Section 66/A of Act CL of 2017 on the Rules of Taxation.

[5] Subsection 5 of Section 2 of Act LXXXIV of 2023 on Top-Up Taxes Ensuring a Global Minimum Level of Taxation and on the Amendment of Certain Related Tax Laws (hereafter: GloBE Act).

[6] Subsections 1-3 of Section 20 and Subsections 1-6 of Section 58 of Government Decree No. 465/2017 (XII.28.) on the Detailed Rules of the Tax Administration Procedure.