Non-resident individuals have to declare[1] until 2 May 2022 that they were not subject to tax in Hungary in 2021 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 by submitting the form 21NYK "Exemption for non-resident private individual from the personal income tax return for tax year 2021", which is also available in English.


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