Tax 1%

Yes, it can be submitted by mail, in person, or through an authorized representative in a sealed envelope at the NAV customer service offices. - together with the personal income tax return, by also filling in the EGYSZA sheet, - on a declaration prepared and printed with the e-SZJA filling program, - on the 25EGYSZA form or with identical data on the declaration, and - by May 10, handed over in a sealed envelope to the employer if they undertake to collect the declarations. The donor's signature must appear on the envelope at the sealing point. If the declarations are submitted by an occasional representative, the authorization must also be attached.

The May 20, 2026 deadline is absolute. If someone submits after May 20, it will be invalid, and the delay cannot be excused even with a justification request.

Only if you want it to. The person disposing of their 1+1% personal income tax may decide that the NAV shares their name and contact details with the designated civil organization. Providing this data and consent to data processing is voluntary and is not a condition for a valid declaration.

The easiest option is to register for one of these, but if you don't want to, you can still handle the tax return electronically in ÁNYK together with the return by filling in the EGYSZA sheet, or separately by filling in the 25EGYSZA form.

If you have Ügyfélkapu+, the NAV will send a notification that the civil organization has received the amount. This usually happens at the beginning of the year following the offering year.

You can still submit your declaration to the NAV by May 20 on the 25EGYSZA form electronically through Ügyfélkapu or by mail to the locally competent NAV office.

If you don't make a declaration, the amount goes to the state budget.

If you have already submitted the declaration for the given year and then submit a new one for a different beneficiary, it does not overwrite the previous one — the NAV considers both declarations invalid.