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Generic Tax Name Motor vehicles tax - Company car tax
Tax name in the national language Cégautóadó
Tax name in English Company car tax
Member State HU-Hungary
Tax in force since 2009/02/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Act 82 of 1991 on motor vehicle tax.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

The Republic of Hungary

 
Taxpayers

The owner of the motor vehicle. If the motor vehicle is given to financial leasing or to long-term lease, the tax payer is the person who is the lessee or hirer of the motor vehicle. In case the motor vehicle is not registered in Hungary, the taxpayer is the person or company, that accounts cost in connected of the motor vehicle.

 
Tax object and basis of assessment

Cars owned by private or non-private persons and costs and expenses which are accounted for.

The tax base is the performance of the vehicle expressed in kW and the environmental class.

 
Deductions, Allowances, Credits, Exemptions

The following vehicles are exempt from the tax:

  • emergency vehicles;
  • cars used by religious organisations;
  • cars purchased for resale by a car dealer;
  • hearses;
  • cars used by organizations to transport seriously handicapped persons ;
  • cars used for health care only;
  • cars used by the Hungarian army to protect Hungary's border, population and material goods
  • cars inherited by the Hungarian state, untill the easment is not given to other organization or person.
 
Rate(s) Structure

The monthly tax rates:

                                                                               Environmental class
 performance (in kW)  class 0-4  class 6-10 class 5 and 14-15 

 0-50

 16,500 HUF     8,800 HUF      7,700 HUF 
 51-90  22,000 HUF  11,000 HUF   8,800 HUF
 91-120  33,000 HUF  22,000 HUF  11,000 HUF
 more than 120  44,000 HUF  33,000 HUF  22,000 HUF
 
Tax due date

The 20th day following the quarter.

 
Tax collector

The tax authiority of central governmnet.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29bc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 34,293.00 HUF 0.12
2011 25,239.00 HUF 0.09
2010 25,867.00 HUF 0.10
2009 23,060.00 HUF 0.09

Comments