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Hungary Releases Top-up Tax Return Form for 2025 Including Addition of Section for UTPR

|Approved Changes|Hungary
Hungary

Hungary's National Tax and Customs Administration (NAV) has announced the release of Form 25GLBADO for the 2025 tax year. Like Form 24GLBADO for the 2024 tax year, Form 25GLBADO is used for the declaration and payment of advance qualified domestic minimum top-up tax (QDMTT), as well as the declaration and payment of final QDMTT and top-up tax under the Income Inclusion Rule (IIR). However, unlike Form 24GLBADO, Form 25GLBADO also includes a new section for the declaration and payment of top-…

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