Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Hungary, Value-Added Tax (VAT) is levied. This consumption tax is imposed on the sales of goods and services. In Hungarian, it is known as Hozzáadottérték-adó (HÉA).
The different VAT rates in Hungary are:
| Rate | Type | Which goods or services |
|---|---|---|
| 27% | Standard | All other taxable goods and services |
| 18% | Reduced | Some goods and services, such as certain food (e.g. dairy products) and certain public music and dance concerts |
| 5% | Reduced | Some goods and services, such as pharmaceuticals, certain food (e.g. poultry meat, fresh eggs), books, catering meals and accommodation services from hotels, B&B and house-sharing |
| 0% | Zero | Daily paper, intra-community and international transport |
Last changed 2026-01-26