Those who let out their homes and university students in the small taxpayer category may expect further significant easing of red tape and lower liabilities. The bill will make both the short- and long-term letting of residential properties easier. Provided the National Assembly approves the proposal, owners of rented homes will as of next year see substantially lower administrative burdens and higher tax savings, earning some HUF 3bn more.
As of 2017, owners of residential properties rented for short term may apply the most simple and cost-efficient, so-called flat-rate tax to three instead of the currently permitted one rented flat or holiday home. The payable tax is only HUF 38 400 per room, therefore it is not worth hiding income gained from providing accommodation services. (http://www.kormany.hu/en)