Hungary: Tax declaration Form 24GLBADO for qualifying domestic minimum top-up tax
The obligation to file the advance return applies to all Hungarian-based constituent entities, regardless of whether they have an actual QDMTT payment liability for 2024.
The Hungarian tax authority on October 15, 2025, issued draft Form 24GLBADO, Advance Qualifying Domestic Minimum Top-Up Tax Declaration.
Entities required to file the return
The obligation to file the advance return applies to all Hungarian-based constituent entities, regardless of whether they have an actual qualifying domestic minimum top-up tax (QDMTT) payment liability for 2024. Accordingly, the completed form must also be submitted—under penalty for late filing—by those constituent entities that benefit from any exemption (such as the Country-by-country (CbC) Safe Harbour) as well as those who, based on their detailed calculations, have determined that they are not subject to QDMTT.
Minimum data content
According to the draft form, in addition to the identification data of the constituent entity and the ultimate parent entity, only the amount of the top-up tax advance needs to be included in the return, both in aggregate and broken down by the constituent entity.
However, in the case of indicating a nil advance, a declaration must be made for the relevant constituent entity stating the reason for the absence of the advance payment—whether it is due to one of the seven exemption reasons listed, or because the payment obligation is borne by another constituent entity.
Submission options
The return can only be submitted via the ONYA platform and only by the taxpayer and their authorized representative, provided that the representative’s authorization has been registered in advance with the tax authority (NAV).
It is also possible to designate a Hungarian constituent entity to act on behalf of all Hungarian constituent entities for the purposes of submitting the return and paying the tax.
Penalties
Failure to file or pay the QDMTT advance, or to submit the return accurately and on time, may result in substantial penalties. The default penalty alone can reach up to HUF 10 million.
Read an October 2025 report prepared by the KPMG member firm in Hungary