Hungary’s NAV has released Form 25GLBADO for declaring and paying 2025 global minimum top-up taxes, including QDMTT, IIR and UTPR liabilities. The form introduces a new UTPR section, with filing deadlines extending to 30 June 2027 for taxpayers eligible for the transitional period.
Hungary’s tax and customs administration (NAV) published Form 25GLBADO on the ONYA platform on 21 October 2026 for the declaration and payment of the additional taxes that secure the global minimum tax level, along with the recognised domestic supplementary tax advance.
What the form covers
The form handles three types of payment. It covers advance qualified domestic minimum top-up tax (QDMTT), final QDMTT, and top-up tax under the Income Inclusion Rule (IIR). The 2025 version adds a new section for top-up tax under the Undertaxed Profits Rule (UTPR) and makes several other changes. NAV has updated the form instructions to match.
Filing deadlines
The deadlines depend on the type of payment and the taxpayer’s status.
The domestic group member, or the local organisation it designates, must file and pay the advance domestic supplementary tax for 2025 by 20 November 2026. The return deadline follows the reporting period of the ultimate parent company’s consolidated financial statements.
Final QDMTT, IIR, and UTPR returns, along with the related data reports, are due within 15 months after the end of the tax year. For groups that report on a calendar year, that date is 31 March 2027.
Taxpayers for whom 2025 is a transitional year have 18 months. They must file and pay by 30 June 2027.
How to file
Taxpayers submit the return electronically on the ONYA platform after completing electronic identification.
