Hungary

Paying Taxes in

Hungary

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Pension contribution 1 online filing 146 24.0% gross salaries 27.1
Corporate income tax 1 online filing 35 10-19% taxable profits 8
Local business tax 1 online filing 2.0% net revenue 5.9
Rehabilitation contribution 1 online filing HUF 964,500 5% of the employees 2.4
Health care contribution 0 paid jointly 2.0% gross salaries 2
Training contribution 0 paid jointly 1.5% gross salaries 1.7
Special tax 1 online filing The tax rate is 0 on the net sales not exceeding HUF 500 million; 0.1% on the net sales between HUF 500 million and HUF 30 billion, 0.4% on net sales range from HUF 30 billion to HUF 100 billion; and 2.5% on net sales over HUF 100 billion. In the cas net sales 1.4
Fuel tax 1 HUF 97,350 per 1,000 liter fuel consumption 1
R&D Tax 1 online filing 0.3% sales plus interest income 0.9
Unemployment contribution 0 paid jointly 1.0% gross salaries 0.8
Property tax 1 online filing HUF 900 per square meter building area 0.7
Vehicle tax 1 online filing HUF 12 vehicle weight + half load 0.2
Land tax 1 online filing HUF 200 per square meter land area 0.2
Community tax 1 online filing HUF 2,000 per employee 0.1
Environmental tax 1 itemized depending on the packaging material weight of packaging small amount
Value added tax (VAT) 1 online filing 96 25.0% value added not included
Totals: 13 277 52.4
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