The 2608 monthly tax return form, which covers taxes and contributions related to payments and benefits, is undergoing significant changes effective 1 January 2026.
Hungary’s National Tax and Customs Administration (NAV) has published draft amendments for the monthly tax and contribution return (Form 2608) on 18 December 2025. The form, which covers taxes and contributions related to payments and benefits, is undergoing significant changes effective 1 January 2026.
These amendments to the form aim to help taxpayers prepare and update their systems and accounting software, complete the instructions, and follow the XML preparation guidelines.
This draft outlines upcoming legislative and technical revisions to the 2608 tax form, used for monthly tax and social contribution reporting in Hungary.
Starting in January 2026, the updated layout aims to enhance transparency and data accuracy for the National Tax and Customs Administration.
Key changes include reorganising tax types across pages, introducing new reporting categories for educational training credits, and revising calculations for maternity tax benefits.
Additionally, the update adjusts codes for employment statuses and expands the allowable duration for seasonal agricultural work. These modifications align reporting procedures with new legal requirements and assist software developers and taxpayers in their preparation.
The primary goals of these modifications are to align with legislative updates and to provide more accurate, transparent data reporting to support the National Tax and Customs Administration (NAV) in its audit activities.
The key topics regarding these changes include:
Structural separation of tax obligations
One of the most significant structural changes is the separation of Personal Income Tax (PIT) and Social Contribution Tax reporting on the 2608A sheets.
Employment status and contribution floor updates
The form introduces more granular reporting for employment and insurance.
- Contribution Floor: The drop-down menu for exemptions from the minimum contribution base has been expanded. It now includes individuals in long-term mandate positions who also receive benefits like CSED, GYED, or GYES, as well as students in various forms of full-time or vocational education.
- New Status Codes: New codes have been introduced for church personnel (901) and long-term mandate relationships (141).
Pensioners and income limits
Starting 1 January 2026, the rules for calculating the income limit for those receiving early retirement-type benefits (e.g., service allowances, transitional miner’s annuities) will change.
Simplified agricultural employment
For seasonal agricultural work, the period for which a worker can be employed under specific public burden rules is being extended.
- The previous 120-day limit is expanded by an additional 90 days, totalling 210 days.
- For the first 120 days, the tax rate is 0.75% of the minimum wage; for days 121–210, the rate increases to 1.125% of the minimum wage.
