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2011.01.01.
Account numbers of tax types (IBAN account numbers)

For your information: according to Article 38 (1) of Act XCII of 2003 on the Rules of Taxation, the payment obligation of taxpayers with a bank account at a domestic financial institution is to be paid via transfer from this bank account, while the obligation of taxpayers without a domestic bank account is to be paid via transfer from their domestic bank account or by money order. Furthermore, Article 39 provides that all payment obligations governed in the Act must be made in HUF. Therefore, even if the fulfilment of payment obligations from a bank account managed abroad and/or in a currency other than HUF is at variance with the applicable law, the Tax Authority is obliged to accept payments made in this manner as well.

 

In order that taxpayers may fulfil their obligations vis-à-vis the central budget or receive benefits from it, international bank account numbers (IBAN codes) allocated to the HUF accounts opened with the Hungarian Treasury and shown in the table below are used in international payment transactions from the 1st of January, 2011. The conversion of any currency into HUF transferred to such tax revenue accounts and, subsequently, the settlement of such amounts are performed at the official exchange rate of the Hungarian National Bank for the given day.

IBAN codes must be used exclusively in international payment transactions (e.g. in the case of transfers from abroad) in a manner that such codes are indicated on foreign currency transaction orders.  The currency transfer order must, in addition to the IBAN code allocated to the relevant budgetary account (type of tax), contain the following data::

  • name of beneficiary: NAV,
  • address of beneficiary: 1373 Budapest, Széchenyi u. 2.,
  • bank of beneficiary: Hungarian Treasury,
  • SWIFT code: MANEHUHB

 

The “comments to the beneficiary” field on the currency transfer order must contain the domestic tax identification number (tax number or tax identification code) of the taxpayer making the transfer in order that the deposited amount can be charged to the taxpayer’s tax current account.

 

 

The codes to be used in domestic payment transactions (i.e. in the case of transfers from domestic bank accounts) are featured in bold type on the list of the IBAN codes below.

 

1. Tax liabilities (types of taxes)

1.a) Taxes and contributions, related penalties and surcharges

Designation

IBAN code allocated to the relevant budgetary account

 Code of tax type 

NAV Tax revenue account for corporate tax

HU57-10032000-01076019-00000000

101

NAV Tax collection account for personal income tax

HU16-10032000-06056353-00000000

103

NAV Tax revenue account for value added tax

HU68-10032000-01076868-00000000

104

NAV Tax revenue account for simplified entrepreneurial tax

HU91-10032000-01076033-00000000

115

NAV Tax collection account for occupational rehabilitation contribution

HU49-10032000-06056281-00000000

119

NAV Tax collection account for revenues owed to the Health Insurance Fund

HU89-10032000-06056229-00000000

124

NAV Tax collection account for revenues owed to the Pension Insurance Fund

HU09-10032000-06056236-00000000

125

NAV Tax revenue account for late payment penalty

HU75-10032000-01076985-00000000

138

NAV Tax revenue account for employer’s contribution

HU12-10032000-06056009-00000000

144

NAV Tax revenue account for employee contribution

HU29-10032000-06056016-00000000

145

NAV Tax revenue account for gambling tax

HU92-10032000-01076992-00000000

146

NAV Tax collection account for employer’s sick-pay contribution

HU26-10032000-06056243-00000000

149

NAV Tax collection account for health care contribution

HU20-10032000-06056212-00000000

152

NAV Tax revenue account for national cultural contribution

HU35-10032000-06056047-00000000

172

NAV Tax collection account for vocational training contribution

HU69-10032000-06056061-00000000

182

NAV Tax revenue account for innovation contribution

HU10-10032000-06056322-00000000

184

NAV Tax revenue account for entrepreneurial contribution

HU79-10032000-06056339-00000000

185

NAV Tax collection account for START card reduced contributions

HU96-10032000-06056346-00000000

186

NAV Collection account for early retirement insurance contribution

HU97-10032000-06056432-00000000

187

NAV Tax revenue account for health care and labour market contribution

HU39-10032000-06057749-00000000

188

NAV Tax collection account for simplified contribution (hereinafter referred to as “EKHO”) due from payers

HU33-10032000-06056360-00000000

190

NAV Tax collection account for EKHO due from private individuals

HU05-10032000-06056377-00000000

191

NAV Tax collection account for the 11.1% EKHO withheld from private pension fund members’ income

HU22-10032000-06056384-00000000

192

NAV Tax collection account for EKHO payable in the case of retired individuals or on the occasion that the upper limit pertaining to compulsory contributions is exceeded

HU39-10032000-06056391-00000000

193

NAV Tax collection account for EKHO surtax

HU91-10032000-06056401-00000000

194

NAV Tax collection account for the 15 % EKHO withheld from private pension fund members’ income

HU03-10032000-06057660-00000000

195

NAV Tax collection account for EKHO withheld from the income of individuals insured in an EEA state

HU80-10032000-06056425-00000000

197

NAV Tax revenue account for surtax from private individuals

HU58-10032000-01076105-00000000

198

NAV Tax revenue account for surtax due from business partnerships

HU75-10032000-01076112-00000000

199

NAV Tax revenue account for surtax from credit institutions and financial enterprises

HU17-10032000-01076071-00000000

201

NAV Tax revenue account for contributions from credit institutions

HU64-10032000-01076136-00000000

202

NAV Tax revenue account for repayment of investment tax credit

HU80-10032000-01076057-00000000

203

NAV Tax revenue account for voluntarily disclosed tax difference

HU06-10032000-01076095-00000000

210

NAV Tax revenue account for other payment obligations

HU60-10032000-01076277-00000000

211

NAV Tax revenue account for average tax

HU10-10032000-01070037-00000000

214

NAV Tax revenue accounts for penalties, default penalty and self-revision-related payments

HU49-10032000-01076301-00000000

215

NAV Tax collection account for procedural fee related payments

HU97-10032000-01076064-00000000

221

NAV Tax collection account for property acquisition duty on the acquisition of vehicles

HU89-10032000-06057684-00000000

222

NAV Tax collection account for television licence fee

HU63-10032000-06056418-00000000

227

NAV Tax revenue account for revenues tax due from energy providers and traders 

HU98-10032000-01076150-00000000

232

NAV Tax revenue account for the pharmacy solidarity fee in force from 2010

HU79-10032000-06057794-00000000

234

NAV Tax revenue account for contributions from simplified employment for an employee who is not member of any private pension fund

HU73-10032000-06057763-00000000

239

NAV Tax revenue account for tax on company cars

HU70-10032000-01076167-00000000

241

NAV Tax collection account for tax paid by pharmaceutical distributors on subsidised medicines sold at pharmacies

HU43-10032000-06057608-00000000

243

NAV Tax collection account for tax paid by pharmaceutical wholesalers on subsidised medicines sold to pharmacies

HU60-10032000-06057615-00000000

244

NAV Tax collection account for pharmacy solidarity fee

HU77-10032000-06057622-00000000

245

NAV Tax collection account for tax on the activity of pharmaceutical visitors

HU49-10032000-06057639-00000000

246

NAV Tax collection account for tax on the activity of agents engaged in distributing medical aids

HU66-10032000-06057646-00000000

247

NAV Tax collection account for payments due for balancing tiered risk arising from excess subsidy provision on medicines

HU83-10032000-06057653-00000000

248

NAV Tax revenue account for contributions from simplified employment for an employee who is member of a private pension fund

HU90-10032000-06057770-00000000

249

NAV collection account for TV set operation surcharges

HU69-10032000-06056449-00000000

253

NAV Tax collection account for repayment of housing subsidy drawn without eligibility and related surcharges

HU38-10032000-01070020-00000000

301

NAV Tax collection account for social security contribution of individuals employed in insured relationship by foreign enterprise

HU86-10032000-06056456-00000000

303

NAV Tax collection account for the surtax on certain incomes of private individuals’ from the termination of employment

HU65-10032000-01076222-00000000

305

NAV Tax revenue account for surtax of credit institutions for the business or tax year beginning in 2011

HU77-10032000-01076284-00000000

315

NAV Tax collection account for surtax of financial institutions

HU37-10032000-01076239-00000000

316

NAV Tax collection account for environmental load fee

HU11-10032000-01076040-00000000

339

NAV collection account for the surtax of retail trade

HU54-10032000-01076246-00000000

342

NAV collection account for the surtax of telecommunication

HU71-10032000-01076253-00000000

343

NAV collection account for the surtax of energy providers

HU88-10032000-01076260-00000000

344

 

 

1.b) Private pension fund membership fee, self-revision surcharge and late payment penalty

Designation

IBAN code allocated to the relevant budgetary account

Code of tax type

NAV Tax collection account for Aegon Magyarország Voluntary and Private Pension Fund membership fee

HU64-10032000-06056504-00000000

261

NAV Tax collection account for Allianz Hungária Pension Fund membership fee

HU81-10032000-06056511-00000000

262

NAV Tax collection account for Aranykor Pension Fund membership fee

HU53-10032000-06056528-00000000

263

NAV Tax collection account for Budapest Private Pension Fund membership fee

HU87-10032000-06056542-00000000

265

NAV Tax collection account for AXA Magyarország Voluntary and Private Pension Fund membership fee

HU59-10032000-06056559-00000000

266

NAV Tax collection account for Dimenzió Private Pension Fund membership fee

HU76-10032000-06056566-00000000

267

NAV Tax collection account for Életút First National Pension Fund membership fee

HU93-10032000-06056573-00000000

268

NAV Tax collection account for Erste Bank National Voluntary and Private Pension Fund membership fee

HU13-10032000-06056580-00000000

269

NAV Tax collection account for Évgyűrűk Private Pension Fund membership fee

HU82-10032000-06056597-00000000

270

NAV Tax collection account for Honvéd Voluntary and Private Pension Fund membership fee

HU37-10032000-06056607-00000000

271

NAV Tax collection account for ING Private Pension Fund membership fee

HU54-10032000-06056614-00000000

272

NAV Tax collection account for MKB Pension Fund membership fee

HU71-10032000-06056621-00000000

273

NAV Tax collection account for OTP Private Pension Fund membership fee

HU43-10032000-06056638-00000000

274

NAV Tax collection account for Postás Private Pension Fund membership fee

HU60-10032000-06056645-00000000

275

NAV Tax collection account for Premium Private Pension Fund membership fee

HU77-10032000-06056652-00000000

276

NAV Tax collection account for Questor Private Pension Fund membership fee

HU49-10032000-06056669-00000000

277

NAV Tax collection account for Vasutas Voluntary and Private Pension Fund membership fee

HU66-10032000-06056676-00000000

278

NAV Tax collection account for VIT Pension Fund membership fee

HU83-10032000-06056683-00000000

279

NAV Tax collection account for Generali Voluntary and Private Pension Fund membership fee

HU44-10032000-06056724-00000000

282

NAV Tax collection account for Aegon Magyarország Voluntary and Private Pension Fund self-revision surcharge

HU36-10032000-06057103-00000000

461

NAV Tax collection account for Allianz Hungária Pension Fund self-revision surcharge

HU53-10032000-06057110-00000000

462

NAV Tax collection account for Aranykor Pension Fund self-revision surcharge

HU25-10032000-06057127-00000000

463

NAV Tax collection account for Budapest Private Pension Fund self-revision surcharge

HU59-10032000-06057141-00000000

465

NAV Tax collection account for AXA Magyarország Voluntary and Private Pension Fund self-revision surcharge

HU31-10032000-06057158-00000000

466

NAV Tax collection account for Dimenzió Private Pension Fund self-revision surcharge

HU48-10032000-06057165-00000000

467

NAV Tax collection account for Életút First National Pension Fund self-revision surcharge

HU65-10032000-06057172-00000000

468

NAV Tax collection account for Erste Bank National Voluntary and Private Pension Fund self-revision surcharge

HU37-10032000-06057189-00000000

469

NAV Tax collection account for Évgyűrűk Private Pension Fund self-revision surcharge

HU54-10032000-06057196-00000000

470

NAV Tax collection account for Honvéd Voluntary and Private Pension Fund self-revision surcharge

HU09-10032000-06057206-00000000

471

NAV Tax collection account for ING Private Pension Fund self-revision surcharge

HU26-10032000-06057213-00000000

472

NAV Tax collection account for MKB Pension Fund self-revision surcharge

HU43-10032000-06057220-00000000

473

NAV Tax collection account for OTP Private Pension Fund self-revision surcharge

HU15-10032000-06057237-00000000

474

NAV Tax collection account for Postás Private Pension Fund self-revision surcharge

HU32-10032000-06057244-00000000

475

NAV Tax collection account for Premium Private Pension Fund self-revision surcharge

HU49-10032000-06057251-00000000

476

NAV Tax collection account for Quaestor Private Pension Fund self-revision surcharge

HU21-10032000-06057268-00000000

477

NAV Tax collection account for Vasutas Voluntary and Private Pension Fund self-revision surcharge

HU38-10032000-06057275-00000000

478

NAV Tax collection account for VIT Pension Fund self-revision surcharge

HU55-10032000-06057282-00000000

479

NAV Tax collection account for Generali Voluntary and Private Pension Fund self-revision surcharge

HU79-10032000-06057309-00000000

482

NAV Tax collection account for Aegon Magyarország Voluntary and Private Pension Fund late payment penalty

HU28-10032000-06056803-00000000

561

NAV Tax collection account for Allianz Hungária Pension Fund late payment penalty

HU45-10032000-06056810-00000000

562

NAV Tax collection account for Aranykor Hungária Pension Fund late payment penalty

HU17-10032000-06056827-00000000

563

NAV. Tax collection account for Budapest Private Pension Fund late payment penalty

HU51-10032000-06056841-00000000

565

NAV. Tax collection account for AXA Voluntary and Private Pension Fund late payment penalty

HU23-10032000-06056858-00000000

566

NAV Tax collection account for Dimenzió Private Pension Fund late payment penalty

HU40-10032000-06056865-00000000

567

NAV Tax collection account for Életút First National Pension Fund late payment penalty

HU57-10032000-06056872-00000000

568

NAV. Tax collection account for Erste Bank National Voluntary and Private Pension Fund late payment penalty

HU29-10032000-06056889-00000000

569

NAV Tax collection account for Évgyűrűk Private Pension Fund late payment penalty

HU46-10032000-06056896-00000000

570

NAV Tax collection account for Honvéd Voluntary and Private Pension Fund late payment penalty

HU98-10032000-06056906-00000000

571

NAV Tax collection account for ING Private Pension Fund late payment penalty

HU18-10032000-06056913-00000000

572

NAV Tax collection account for MKB Pension Fund late payment penalty

HU35-10032000-06056920-00000000

573

NAV Tax collection account for OTP Private Pension Fund late payment penalty

HU07-10032000-06056937-00000000

574

NAV Tax collection account for Postás Private Pension Fund late payment penalty

HU24-10032000-06056944-00000000

575

NAV Tax collection account for Premium Private Pension Fund late payment penalty

HU41-10032000-06056951-00000000

576

NAV Tax collection account for Questor Private Pension Fund late payment penalty

HU13-10032000-06056968-00000000

577

NAV Tax collection account for Vasutas Voluntary and Private Pension Fund late payment penalty

HU30-10032000-06056975-00000000

578

NAV Tax collection account for VIT Pension Fund late payment penalty

HU47-10032000-06056982-00000000

579

NAV Tax collection account for Generali Voluntary and Private Pension Fund late payment penalty

HU63-10032000-06057000-00000000

582

 

 

1.c) Duties

Designation

IBAN code allocated to the relevant budgetary account

Code of tax type

NAV Duty collection account for duties payable in the metropolitan city of Budapest

HU97-10032000-06057402-00000000

501

NAV Duty collection account for duties payable in Baranya County

HU69-10032000-06057419-00000000

502

NAV Duty collection account for duties payable in Bács-Kiskun County

HU86-10032000-06057426-00000000

503

NAV Duty collection account for duties payable in Békés County

HU06-10032000-06057433-00000000

504

NAV Duty collection account for duties payable in Borsod-Abaúj-Zemplén County

HU23-10032000-06057440-00000000

505

NAV Duty collection account for duties payable in Csongrád County

HU92-10032000-06057457-00000000

506

NAV Duty collection account for duties payable in Fejér County

HU12-10032000-06057464-00000000

507

NAV Duty collection account for duties payable in Győr-Moson-Sopron

HU29-10032000-06057471-00000000

508

NAV Duty collection account for duties payable in Hajdú-Bihar County

HU98-10032000-06057488-00000000

509

NAV Duty collection account for duties payable in Heves County

HU18-10032000-06057495-00000000

510

NAV Duty collection account for duties payable in Komárom-Esztergom County

HU87-10032000-06057512-00000000

511

NAV Duty collection account for duties payable in Nógrád County

HU59-10032000-06057529-00000000

512

NAV Duty collection account for duties payable in Pest County

HU76-10032000-06057536-00000000

513

NAV Duty collection account for duties payable in Somogy County

HU93-10032000-06057543-00000000

514

NAV Duty collection account for duties payable in Szabolcs-Szatmár-Bereg County

HU13-10032000-06057550-00000000

515

NAV Duty collection account for duties payable in Jász-Nagykun-Szolnok County

HU70-10032000-06057505-00000000

516

NAV Duty collection account for duties payable in Tolna County

HU82-10032000-06057567-00000000

517

NAV Duty collection account for duties payable in Vas County

HU02-10032000-06057574-00000000

518

NAV Duty collection account for duties payable in Veszprém County

HU19-10032000-06057581-00000000

519

NAV Duty collection account for duties payable in Zala County

HU88-10032000-06057598-00000000

520

 

2. Subsidy-type taxes

Designation

IBAN code allocated to the relevant budgetary account

Code of tax type

NAV Consumer price compensation disbursement account

HU93-10032000-01905070-00000000

151

NAV Redemption of state guarantee disbursement account

HU76-10032000-01907003-00000000

168

NAV Redemption of agrarian guarantee current account

HU93-10032000-01907010-00000000

169

NAV Operational subsidy for businesses operating public pharmacies current account

HU59-10032000-01850736-00000000

347

NAV Individual subsidy disbursement account

HU42-10032000-01905049-00000000

352

NAV Repayment of contribution allowance current account

HU91-10032000-01850578-00000000

354

NAV Other corporate subsidy disbursement account

HU43-10032000-01905135-00000000

356

NAV Operational subsidy for businesses operating public pharmacies current account in force from 2010

HU76-10032000-01850743-00000000

358

NAV Normative subsidy disbursement account

HU18-10032000-01905410-00000000

369

NAV Agrarian production subsidy current account

HU44-10032000-01905609-00000000

393

NAV Agrarian financing subsidy current account

HU61-10032000-01905616-00000000

394

NAV Subsidy for the purchase or lease of new farm machinery current account

HU98-10032000-01856127-00000000

396

 

3. Tax types not transacted on tax current accounts

Designation

IBAN code allocated to the relevant budgetary account

Code of tax type

NAV Tax revenue account for tax on profits from the business activities of local governments and budgetary institutions

HU46-10032000-01079050-00000000

173

NAV Tax revenue account for the fee of establishing arm’s length (customary market) price

HU81-10032000-01076143-00000000

206

NAV Tax revenue account for fees and penalties related to the organisation of gambling games

HU47-10032000-01076129-00000000

230

NAV collection account for the registration fee of household help

HU48-10032000-01076215-00000000

302

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