Business taxation 2.
Taxes, contributions and stamp duties in Hungary

Dear readers, in this blog about the Hungarian business taxation I provide you a general overview about the Hungarian tax regime. This blog does not provide tax or legal advisory. This blog deals with the Taxes, contributions and stamp duties in Hungary.

Currently, the following taxes, contributions and stamp duties are imposed in Hungary:

2.1 Central Taxes

  1. Corporate income tax (CIT) ,
  2. Simplified entrepreneurial tax (EVA )
  3. Itemized tax for small businesses (KATA )
  4. Tax for small business (KIVA )
  5. Value-added tax (VAT)
  6. Personal income tax (PIT)
  7. Simplified contribution to public revenues (EKHO )
  8. Special taxes
  9. Property taxes
  10. Registration tax
  11. Excise tax

2.2 Local Taxes

  1. Property taxes (Building tax and land tax),
  2. Local business tax
  3. Communal taxes (individual’s communal tax and tourism tax)
  4. Municipal tax

2.3 Social contributions

  • Contribution for sick payment
  • Social contribution tax
  • Health contribution (EHO)
  • Health service contribution
  • Vocational training contribution
  • Pension contribution
  • Contribution of health insurance
  • Labor market contribution

2.4 Environmental taxes

  1. Environmental protection product fee
  2. Environmental pollution fee
  3. Energy tax
  4. Mining contribution

2.5 Other taxes and fiscal obligations

  1. Vocational training contribution
  2. Rehabilitation contribution
  3. Gambling tax
  4. Innovation contribution
  5. Cultural tax
  6. Public health product tax
  7. Accident tax
  8. Insurance tax
  9. Utility lines tax
  10. Telecommunications tax
  11. Advertisement tax

2.6 Stamp duties

  1. Duties of asset acquisition
  2. Procedure duties

In this chapter we only deal with the significant taxes, contributions and stamp duties in details. Due to the complexity of the system in this paper we provide only the main characteristics of the tax system and do not elaborate the details of the taxes, contributions and stamp duties.