Change in the rules for imposing and charging late payment surcharges

Main tiles 2025.04.15.

Dear Clients,

From 1 January 2025, the rules for imposing and charging late payment surcharges and the relevant practice of notifications have changed.

The National Tax and Customs Administration (NTCA) charges late payment surcharges on a monthly basis from 2025. Once the amount of the surcharge reaches 5,000 HUF, it is imposed monthly in the tax account, and this amount must be paid without rounding.

In the new surcharge notification system, NTCA will send the once-a-yearly notification when the amount of the imposed surcharge first reaches 5,000 HUF.

The current amount of late payment surcharge can be queried at any time on the Customer Portal of the National Tax and Customs Administration (https://ugyfelportal.nav.gov.hu ), at the clickable tiles Tax Account or at More options for administration -> 2025 monthly calculations of default interest.

National Tax and Customs Administration