Hungary: Final tax declaration Form 24GLBADO for qualifying domestic minimum top-up tax
Due June 30, 2026, for taxpayers whose financial year corresponds to the 2024 calendar year
The Hungarian tax authority published final Form 24GLBADO, Advance Qualifying Domestic Minimum Top-Up Tax Declaration, to be used for reporting qualifying domestic minimum top-up tax (QDMTT) and tax under the income inclusion rule (IIR) for 2024.
For taxpayers whose financial year corresponds to the 2024 calendar year, the return must be filed by June 30, 2026. Any top-up tax due in excess of the QDMTT advance payments already made must also be paid by that date.
The filing obligation applies to all Hungarian constituent entities (CEs) that fell within the scope of the global minimum tax in the 2024 financial year, regardless of whether the constituent entity actually has a QDMTT or IIR top-up tax liability in Hungary for 2024.
Read a June 2026 report prepared by the KPMG member firm in Hungary