Quarterly Tax Deadlines for Sole Traders: The Full Calendar

Since the introduction of the quarterly settlement system, sole traders have had to settle their most important tax and contribution obligations four times a year. This article summarizes what's due when — but it's important to always check the exact calendar dates against NAV's (the Hungarian Tax Authority's) current guidance or Penzum's obligation calendar, since these can change slightly from year to year.

What Falls Under the Quarterly System?

Depending on your tax form, the following items are included:

SZJA (personal income tax) advance — for every tax form (flat-rate tax, VSZJA), based on actual revenue/income for the given quarter.
TB (social security contribution) and szocho (social contribution tax) — under flat-rate tax and VSZJA (personal income tax based on actual business profit), based on the minimum wage or guaranteed wage minimum (unless side-business sole trader status means you don't owe TB payments).
KATA (the flat-rate tax scheme for small businesses) — a fixed monthly amount, but recordkeeping and filing here are also typically tied to a quarterly checkpoint.
HIPA (local business tax) advance — this is tied to the municipality, on a separate calendar (see our article on HIPA).

The Four Quarters — What to Watch in Each

Q1 (January–March): the first quarterly settlement point, often coinciding with closing out the previous year's annual return/settlement — this means double the work if you haven't fully closed out the previous year yet.

Q2 (April–June): this is often when it becomes clear how revenue is tracking compared to your plans at the start of the year — it's worth checking by now whether you're on pace relative to the AAM (VAT exemption) threshold or the flat-rate tax's upper limit.

Q3 (July–September): revenue tends to fluctuate more for many sole traders because of the summer months — if you fell behind in any earlier quarter, this is the last good chance to correct course before year-end.

Q4 (October–December): the last quarter is also preparation for the annual closing — it's worth thinking already in December about whether you need to switch tax forms for the following year.

The Typical Logic of Quarterly Deadlines

The quarterly return and payment is typically due around the 12th of the month following the quarter (this is the specific rule for KATA; for flat-rate tax and VSZJA, always check the exact calendar dates, since these can change). The key point is that the payment is calculated based on the actual figures for the given quarter, not an earlier estimate.

Practical Tips

Don't wait for the last week of the quarter — summarizing actual revenue and setting aside the amount takes time.
Set money aside continuously, not just right before the deadline — this way a larger payment won't come as a surprise.
Track the AAM threshold and the flat-rate tax cap every quarter too, not just the tax payment itself — tracking these proportionally helps you avoid year-end surprises.
Use an obligation calendar that shows every deadline (both NAV and HIPA) in one place, so you don't have to reconcile multiple sources.

Penzum Helps

Penzum's obligation calendar automatically generates your quarterly deadlines based on your tax form, and reminds you before they're due. The dashboard shows where you stand in the current quarter using real-time data — no separate spreadsheet needed.

Want to see your own, exact deadlines? We show the obligation calendar in more detail in the Penzum Help Center. (exact link pending verification and insertion)