18-12-2025
Tax
Hungary
personal income tax, PIT, family tax base allowance, allowance for mothers, tax declaration rules, Income from crypto-assets, SZÉP Card, corporate income tax, CIT, R+D τax allowance, value added tax, VAT, group tax liability, local tax, retail tax, small business tax, KIVA, advertising tax, Robin Hood tax, registration tax, rules of taxation, Art.
Download the full-text newsletter as a pdf in English:
Current tax-related and other changes affecting payroll in Hungary
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Töltse le a teljes hírlevelet magyarul pdf-ben:
PS SME INFO HU 2025-6 – Adó- és számviteli változások – 2025 őszén
Table of contents of the downloable newsletter
1 Personal income tax (PIT)
1.1 Family tax base allowance: the second stage of increasing the allowance amount
1.2 Introduction of the allowance for mothers raising two children
1.3 Amendments to the allowance for mothers under 30
1.4 Partial reordering of tax base allowances and changes to advance tax declaration rules
1.5 Income from crypto-assets – tax equalisation without time limit
1.6 Two new tax exemption titles
1.7 The cost ratio of flat-rate self-employed persons will increase in two steps
1.8 Food shopping with a SZÉP Card
1.9 Tax exemption for bicycles powered by higher-performance electric motors
1.10 Cost difference penalty
2 Corporate income tax (CIT)
2.1 Changes to the rules for the tax advance payment
2.2 New tax allowance in corporate tax
2.3 Development tax allowance – changes
2.3.1 Amendments related to the EU Crisis Communica
2.3.2 New legal title for the use of tax allowance
2.4 Tax allowance for R+D activities – changes
2.4.1 Modification of the choice between tax base reduction and tax allowance
2.4.2 The amount of tax allowance will be reduced
2.4.3 Regulation of business associations 100% owned by higher education
3 Value Added Tax (VAT)
3.1 Changes related to group tax liability
3.2 Beef will also be subject to 5% VAT
3.3 Mandatory invoice – level reporting of deducted VAT on the M-sheet
3.4 Changes to the declaration related to cash accounting invoice
3.5 Exemption from the summary reporting obligation will be eliminated
3.6 Increase in the threshold for VAT Exemption for small taxpayers
4 Local Tax
4.1 Introduction of new land registry rights and new taxable persons under the Local Tax Act
5 Retail Tax
5.1 Changes in tax base bands
5.2 Tax rate to retail sales of motor vehicle fuel
6 Amendment of the Act on Small Business Tax (KIVA Act)
6.1 Entry thresholds for using KIVA will change
6.2 Conceptual change regarding cash value increasing and decreasing the KIVA base
7 Advertising tax
7.1 Advertising tax liability will be reintroduced from July 2026
8 “Robin Hood” Tax
8.1 New investment tax allowance from 2026
9 Registration Tax
10 Amendment of the Act on the Rules of Taxation (Art.)
10.1 Stricter Rules for Tax Number Cancellation
10.2 Reduced scope for self-revision
10.3 Changes to the regulation on late payment interest
10.4 Expanded scope of taxpayers required to file monthly VAT returns
10.5 The tax authority introduces administrative facilitation
11 Amendment to the Act on Tax Administration Procedures (Air)
11.1 Automatic decision-making in tax authority procedures
12 Changes to the Act on Accounting
12.1 Accounting for changes affecting subsequent transfer pricing adjustments
12.2 Changes to the value limits for simplified annual accounts of micro-entities
13 Global Minimum Tax
13.1 Changes to the Global Minimum Tax Act
13.2 Draft decrees of the Ministry of National Economy (MNE) awaiting promulgation
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For the details, please, download the newsletter in English or Hungarian:
Download the full-text newsletter as a pdf in English:
Current tax-related and other changes affecting payroll in Hungary
——
Töltse le a teljes hírlevelet magyarul pdf-ben:
PS SME INFO HU 2025-6 – Adó- és számviteli változások – 2025 őszén