From 2025, the National Tax and Customs Administration (NTCA) has charged late payment surcharges on a monthly basis. The surcharge – once the amount has reached HUF 5,000 – is also charged monthly to the tax account, and this amount must be paid without rounding.
The NTCA sends a notification once a year regarding the prescribed late payment surcharge when it reaches the threshold of HUF 5,000.
On the NTCA Taxpayer Portal (https://ugyfelportal.nav.gov.hu) you can check the amount of the late payment surcharge at any time via the Tax Account section, or via the ‘Further administrative options > Monthly surcharge calculations’ or ‘Surcharge calculations’ tabs. You can find out more about the rules for calculating late payment surcharges here (The linked page is in Hungarian.)
National Tax and Customs Administration