The National Tax and Customs Administration (NAV) will prepare and make the draft personal income tax return (the draft tax return is a statement on the income acquired in 2025, which is compiled based on the data provided by the employer or payer).
It is available on eSZJA online portal from March 15, 2026 for the following individuals:
- private individuals
- small-scale agricultural producers
- private individuals liable to pay VAT
- sole entrepreneurs
Those who do not have a Client Gate+ or DÁP (Digital Citizen Program) access and have not filed their 2025 tax return independently, they can request the authority to send them the draft tax return by SMS, letter, phone, personally or electronically until March 16, 2026.
It is worth comparing the information on the 25M30 document and personal contribution certificate with the data on the draft personal income tax return prepared by the tax authority for verification purposes. If you gained income from other sources in the year 2025, then the amounts on these documents need to be considered during the preparation of self-made 2025 income tax return or the modification or adjustment of the draft tax return issued by NAV is necessary with these amounts.
If the individual has also earned taxable income that the employer or payer does not declare to the NAV during the year, or if the income was not earned from a payer, he/she must amend his/her draft tax return.
NAV will send the paper-based draft personal income tax return by April 30, 2026 to those who have indicated their request by March 16, 2026.
There is opportunity to correct, amend or accept the draft tax return and submit the 1+1 % donation statement or to submit the self-made 2025 income tax return until May 20, 2026.
Individuals liable to pay VAT, small-scale agricultural producers and sole entrepreneurs must amend and complete the draft tax return prepared by the Tax Authority (NAV) with the data of the income earned last year. More detailed information can be found on the NAV website: Szja – Nemzeti Adó- és Vámhivatal (gov.hu).
