The Basics of Airbnb Rental
Airbnb rental can be a great choice if you own a well-equipped property located in an area attractive to tourists, have the time and energy to host guests and maintain the accommodation, are aware of the administrative and tax obligations, and are willing to communicate with international visitors.
Prerequisites for Starting
Tax number registration or company formation:
To provide accommodation services via Airbnb, it is mandatory to obtain a tax number from the Hungarian Tax Authority (NAV) or establish a company. You can request a tax number online through the Ügyfélkapu portal (by submitting form T101) or in person at a NAV customer service office.
Use of accommodation management software:
You must register on the NTAK electronic platform. The Hungarian Tourism Agency provides the VENDÉGEM application free of charge for this purpose.
Municipal authorization:
You must register your property with the local municipality’s notary (jegyző).
The following are required: proof of ownership or usage rights, a fire safety compliance statement, and a classification decision issued by the Trade Authority.
EU VAT number:
If you are subject to VAT, you must also request a Community (EU) VAT number, as Airbnb is not a Hungarian company.
Taxation Options and Obligations
Private individuals renting out through Airbnb can choose between flat-rate taxation (átalányadózás) or itemized cost accounting (tételes költségelszámolás).
The flat-rate tax is fixed and simpler, while itemized accounting allows for more accurate cost deductions.
For companies, corporate income tax (TAO) or small business tax (KIVA) applies.
Flat-Rate Taxation for Airbnb in 2025:
Property must be owned by the taxpayer (usufruct is also acceptable)
Maximum of 8 rooms
Maximum of 365 guest nights per year
Tax rate: HUF 38,400 per room per quarter (HUF 153,600 per room per year)
Payment deadline: by the 12th day of the month following each quarter, to the NAV personal income tax account
Itemized Cost Accounting Options in 2025:
Actual expenses: deduct actual costs and pay 15% personal income tax (SZJA) + 13% social contribution (SZOCHO)
10% cost ratio: deduct 10% of revenue as expenses, and pay 15% SZJA + 13% SZOCHO on the remaining 90%
Other Taxes
These include tourist tax, tourism development contribution, and, in some cases, VAT.
Each has its own reporting and payment deadlines, which must be strictly followed.
Tourist Tax (IFA)
Rate: typically 4% per night per person in Budapest; a few hundred forints in rural areas
Reporting: monthly, by the 15th of the following month
Payment: to the local municipality
Tourism Development Contribution (TFH)
Rate: 4% of the accommodation fee excluding VAT
Reporting: together with the VAT return if VAT-registered, or by February 25th each year if exempt from VAT
Value Added Tax (VAT)
Threshold: becomes mandatory at HUF 12 million annual revenue (if you started as VAT-exempt)
Rate: 5% on accommodation services
27% VAT applies on Airbnb’s service fee (commission)
Invoicing Airbnb Transactions
Airbnb rentals qualify as mediated services.
The guest receives an invoice from Airbnb, and you invoice Airbnb for the accommodation fee.
Invoices must be issued within 15 days after service completion.
Airbnb’s billing information (company name, address, EU VAT number)
Total accommodation fee (including cleaning fee)
Tourist tax listed separately
Appropriate VAT rate or exemption
Service date: guest’s departure day
To enhance your property’s appeal, consider hiring a professional photographer, ensure full amenities, and maintain guest-friendly communication.
Administrative tasks can be simplified with online invoicing and NTAK-integrated systems.
Airbnb rental can be a significant source of income — but only if all permits, tax obligations, and administrative requirements are properly fulfilled.
It is highly recommended to involve an accountant or tax advisor to ensure full legal compliance.
Do you have questions?
Feel free to contact the team at Everest Accounting, who are ready to assist you with any accounting matters!