New form for advance payments of the qualified domestic minimum top-up tax in Hungary

On October 21, 2025, the Hungarian tax authorities published the new QDMTT advance payment form, together with detailed instructions for its completion. All companies domiciled in Hungary are required to submit this form, even if the QDMTT does not apply to them for 2024 or if they are exempt. If a company is not obliged to pay the advance, it must indicate the legal reason for this exemption in the form.

The form is already available on the ONYA online platform after electronic identification on the tax authority’s website. Companies are required to submit the form and pay the QDMTT advance by November 20, 2025 (for the year 2024, if they report on a calendar year basis). One company may be designated to submit and pay the advance on behalf of all other Hungarian group companies.

If a company fails to submit the form, provides incorrect information, or does not pay the advance, it may face a fine of up to HUF 10 million (approximately EUR 26,000).

For further details, please refer to the article compiled by our team at KPMG Hungary.