Here are the most important deadlines for 2026 for sole proprietors

By: Trademagazin Date: 2025. 12. 11. 09:43

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Are you a sole proprietor? Then write these important dates for next year’s tax returns and deadlines in your calendar now. It’s worth arranging everything in time, because delays can result in fines. Számlázz.hu, one of Hungary’s largest financial administration service providers, works with nearly a million entrepreneurs and has compiled what you should pay attention to in 2026.

The compilation was prepared for subject-tax-exempt flat-rate taxpayers who have no foreign transactions or employees. They are usually small entrepreneurs who will not exceed the subject-tax-exempt limit, which will increase to 20 million forints in 2026 (in 2025, this limit was still 18 million forints.).

2026. January 12. – The SZJA advance payment for the fourth quarter of 2025 must be paid by this date, as well as the TBJ (social security contribution) and SZOCHO (social contribution tax) for the fourth quarter of 2025, and the last quarterly 2558 return must be submitted.

March 16, 2026 – The IPA (business tax) advance payment is due at this time if you choose a normal business tax assessment. The deadline is March 15 every year, but it is also a holiday in 2026, so we have until the next business day to settle the payment.

2026. March 31. – The chamber contribution fee must be paid by this date for sole proprietors starting before 2026, which will still be HUF 5,000 in 2026.

April 13, 2026. – The SZJA advance payment for the first quarter of 2026, as well as the TBJ and SZOCHO payment deadline for the first quarter of 2026, and the 2658 return must be submitted. The deadline is April 12, but it falls on a Sunday, so it is a holiday, so we can count on the next working day.

2026. May 20th – The deadline for filing the personal income tax return for 2025. As a flat-rate individual entrepreneur, you must supplement the draft personal income tax return prepared by the tax authority with your personal income tax data.

May 31st, 2026 – The deadline for filing the business tax return (25HIPAK), and the payment of the IPA advance is also due for those who choose the simplified, banded taxation.

July 13th, 2026 – The personal income tax advance for the second quarter of 2026, as well as the payment of the IPA advance for the second quarter of 2026, must be paid by this time. TBJ and SZOCHO for the 3rd quarter of 2026, and 2658 return must also be submitted. The deadline is 07.12., but because it is Sunday, we have an extra day to complete it.

September 15, 2026. – IPA advance payment deadline for those who do not choose simplified, banded taxation.

October 12, 2026. – The SZJA advance for the 3rd quarter of 2026 must be paid by this time, as well as the TBJ and SZOCHO for the 3rd quarter of 2026, and 2658 return must be submitted.

January 12, 2027 – Although this is no longer due in 2026, there is still an obligation related to 2026: the SZJA advance payment for the 4th quarter of 2026, as well as the TBJ and SZOCHO for the 4th quarter of 2026, must be paid by now, and the 2658 return must be submitted.

The Számlázz.hu team is working to save time and energy for entrepreneurs, who will also receive a lot of help on the online platform in 2026. The Framework and Tax Monitoring service ensures that entrepreneurs are always aware of whether they have exceeded important limits, and the Tax Return Wizard provides effective support in preparing tax returns. The Számlázz.hu blog provides entrepreneurs with numerous free guides, tips, and information.