You can submit your land tax return at any time via the Internet in our online administration system. Please note that in case of legal entities, individuals with a Hegyvidék account can only submit a return under a power of attorney.
A DISCLOSURE (RETURN) MUST BE SUBMITTED FOR:
- Land located within the jurisdiction of the municipality.
In case of multiple owners, the owners will be taxed in proportion to their ownership share. If the land is encumbered with a property right registered in the real estate register, the taxpayer is entitled to exercise the right in question.
• Land under agricultural cultivation.
• 50% of the taxable area of a plot under prohibition of construction.
• Security or safety area (zone) around the taxpayer’s manufacturing plant, established by law or official regulation, provided that at least 50% of the taxpayer’s annual net sales in the tax year preceding the subject tax year come from selling self-produced products.
Under a decree• Curtilage of a single-dwelling residential building if the useful floor area of the dwelling does not exceed 200 m2, or land curtilage of a multi-dwelling residential building if the useful floor area of the residential building does not exceed 150 m2.
(Business owners are not entitled to exemption for plots (land plots) used for business purposes. Exemption is granted for the curtilage of the dwelling in which the taxpayer resides. In case of multiple owners, the exemption shall be granted to the tax subjects if the above condition is satisfied in respect of at least one of those tax subjects.)
• Land where annual tax is below HUF 2,000 shall be exempt from the tax.
- Taxpayers living in a building on a plot are entitled to HUF 10,000 tax relief per minor child.
- Private individual taxpayers are eligible for tax relief for plots located in a zone where the building to plot ratio is 0%: 70% for greenfield plots, 75% for curtilages; for greenfield plots in other zones: 30% for greenfield plots, 33% for curtilages.
- Individuals who demonstrate that they are paying a contractor for the construction of a sewerage or water network or a road within the jurisdiction of the local government may claim as a tax benefit the amount of their payment, minus the benefit, but not more than a total of HUF 500,000 in the year when the payment is made. If the annual tax does not reach the amount that can be claimed as a tax benefit, the tax benefit can also be claimed on the taxes due in the subsequent 5 calendar years. If the investment is not finished during the period available for claiming the tax benefit, the tax will be re-imposed.
SUBMITTING YOUR DATA DISCLOSURE:
For entities other than individuals, electronic administration requires Company Representation. Find out more under Company Representation at the following link: https://eugyintezes.hegyvidek.hu/
Agreement on rights and obligations concerning taxes
Data disclosure supplementary sheet
Power of attorney
Decree on land tax effective as at 27 September 2018
Decree on local taxes effective as at 1 January 2018
Decree on local taxes effective as at 1 January 2017
Decree on local taxes effective as at 1 January 2016
Decree on land tax effective as at 4 July 2012
1. Registering a Hegyvidék account in advance and personal identification of the individual is required for submitting your disclosure (return). (Find out more about the options for registration and identification here)
FOR LEGAL ENTITIES
1. Registering a Hegyvidék account in advance and personal identification of the individual is required for submitting your disclosure (return).
2. After registration, individuals may submit disclosures (returns) only if they prove they are authorised to act on behalf of the legal entity. To do this, a power of attorney or a document certifying the authorisation must be sent to the Tax Office of our Municipality. If you have already done so when submitting previous disclosures (returns), you can submit your disclosure (return) after registration and identification.
ANNUAL RATES OF LAND TAX
• For empty plots, 350 HUF/m2
• For plots on which the building stands, 300 HUF/m2
Bank account number for land tax: 12001008-01253222-00100000