SZJA 1% registration: 30 September deadline

An important deadline is approaching for civil organisations: according to information from the National Tax and Customs Administration, those that want to receive 1% personal income tax donations from 2027 must register by 30 September 2026. This is not simply an administrative date but a final deadline, meaning there is no possibility to make up for it later. That is why it is particularly important now to check whether the association or foundation concerned is already listed in the register and, if not, whether it will submit the required form in time.

Who needs to take action now?

According to the tax authority, a civil organisation must submit form 26EGYREG if it is not yet a registered beneficiary but would like to receive 1% personal income tax donations in the 2027 allocation round. Based on the official guidance, organisations already listed in the register have nothing to do, because registration remains valid until it is withdrawn.

In practice, this means not every civil organisation needs to take fresh action now. It is mainly those that want to be included among the beneficiaries for the first time, or are unsure whether their earlier registration was successfully completed, that should check their status.

What is the deadline, and why is it so important?

According to the tax authority, the submission deadline is 30 September 2026, and it is final. This matters because if an organisation misses that date, it cannot be included for the 2027 tax year among those to which taxpayers may allocate 1% of their tax.

According to a report by Üzletem.hu, it is not possible to submit either a request for excuse or an equity request because of such an omission. In other words, this is not a deadline that can later be remedied with a simple explanation: those who miss out may also be excluded from the next round.

Which form must be submitted?

Based on the official guidance, form 26EGYREG must be submitted in order to receive the 2027 allocations. It is worth checking this carefully, because it is easy to get lost among similarly named forms, especially for organisations that deal with tax administration only rarely.

According to the tax authority, the form can be submitted electronically through the Online Form Completion Application, in other words via the ONYA platform. A summary by Adózóna also highlights that the process is handled electronically, so it is sensible not to leave login, permission checks and completion of the form until the last moment.

Which organisations may be eligible?

According to guidance from the Civil Community Service Centre of Vas County, an organisation may register for the 2027 allocations if it was entered into the court register before 31 December 2024. This is a condition worth checking separately, because even if the registration is completed in time, it will not help if the organisation does not meet one of the eligibility requirements.

The same guidance also notes that court-registered public benefit status is not a condition for receiving the 1%. It may be sufficient that, under its founding document, the organisation carries out public benefit activity. This may be important information for many smaller civil organisations, because the lack of public benefit classification does not automatically exclude them.

What might the tax authority check during registration?

According to the Civil Community Service Centre of Vas County, the founding document must explicitly state that the organisation does not engage in direct political activity. Based on the guidance, this is also checked by the tax authority during registration, so it is not enough simply to submit the form: the content of the background documents also matters.

This is important because what may seem like an administrative procedure can in fact involve several preliminary checkpoints. It is worth reviewing whether the organisation's founding document is up to date and whether it contains every element that may be necessary to establish eligibility.

What should civil organisations check now?

The most important question is whether the organisation is already listed in the register of beneficiaries. According to Adózóna, it is advisable to check on the tax authority's website whether the organisation qualifies as a registered beneficiary, because if it does, a new registration is generally not needed.

If there is no registration yet, it is worth reviewing the basic details, the access needed for electronic administration and the documents to be submitted. At that point, not only the completion itself matters, but also whether the organisation's representative or authorised agent can log in to the online platform properly and send the form in time.

• check whether the organisation is already a registered beneficiary;
• if not, prepare the submission of form 26EGYREG;
• review the content of the founding document;
• check the permissions required for electronic administration to use ONYA;
• do not leave submission until the final day.

Why is it not worth delaying submission?

In matters like this, the final days are often risky not only because the deadline is near. Problems may be caused by a missing authorisation, an incorrect piece of data, a document that has not been properly prepared or simply the fact that the organisation needs time for internal coordination.

Because the deadline is final, delay can have real consequences here. Those who want to be included among the beneficiaries eligible to receive the 1% personal income tax allocations should go through the checkpoints as soon as possible and submit the necessary documents before 30 September.

Overall, the most important point is that, to receive the 2027 1% personal income tax allocations, newly applying civil organisations must submit form 26EGYREG via the ONYA platform by 30 September 2026. Organisations that are already registered have no new action to take, but first-time applicants should now check the eligibility criteria and the necessary documents. Since missing the deadline cannot be remedied, carrying out these checks in time could be especially important now.