Non-resident individuals have to declare[1] until 2 May 2023 that they have not been subject to tax in Hungary in 2022 due to their non-resident status.

If the non-resident individual makes this declaration, any draft tax return prepared for him/her will not become a tax return after the deadline for filing the tax return, unless the taxpayer corrects it.

The declaration can be made in 2023 by submitting form 22NYK "Declaration for exempting a non-resident private individual from filing the personal income tax return for the tax year of 2022", which will later be available also in English on the NTCA website.


[1] Pursuant to Section 12/C (5) of Act CXVII of 1995 on Personal Income Tax.