Business journeys
An employer in Hungary can reimburse employees for using a personal vehicle for business journeys.
The employer can reimburse a maximum mileage allowance per kilometre tax-free for business journeys. This maximum amount is currently HUF 15 /km. The NAV information document provides more information.
Commute
Employers must pay HUF 18/km (60% of the maximum tax-free reimbursement) for employees travelling to work and back home. If the employee commutes from outside of the borders of the municipality where their workplace is, the employer can reimburse up to HUF 30/km tax-free. These amounts have been applied since 28 January 2023.
You can find more information in the NAV information document.