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Corporate tax changes 2014/01/01
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Generic Tax Name Corporate income tax
Tax name in the national language Társasági adó
Tax name in English Corporate income tax
Member State HU-Hungary
Tax in force since 1997/01/01
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 LXXXI of 1996 on Corporate Tax and Dividend 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

Hungary.

 
Taxpayers
Domestic-source income of non-resident entities is Taxed
Not Taxed
Comments
 
Tax object and basis of assessment
As general rule, taxable income under corporate income tax includes also








Comments

Income considered Domestic income
Worldwide income (subject to double-tax relief)
Comments

Comments

Transfer pricing rules

The fair market price shall be determined by either of the following methods:

a) comparative price method, where fair market price means the price used by independent parties in connection with the supply of comparable products or services in an economically comparable market;

b) resale price method, in which the fair market price means the price used in connection with the supply of products or services in an unaltered form to an independent party, less the reseller’s costs and fair profit;

c) cost and income method, in which the fair market price consists of the original costs of the products or services and the fair profit;

d) transactional net margin method that examines a net profit relative to an appropriate base (costs, sales revenues, assets), that a taxpayer realizes from a transaction;

e) transactional profit split method, where the combined profits from a transaction are split between associated parties on an economically valid basis that approximates the division of profits that would have been anticipated between independent parties;

f) any other method if the fair market price cannot be determined by neither of the methods referred to in Paragraphs a)-e).

 
Deductions, Allowances, Credits, Exemptions
Valuation of inventory
System First-in first-out (FIFO)
Last-in first-out (LIFO)
Average cost
Specific identification (unit method)

Comments

Depreciation rules
 
Buildings
System Straight-line method
Declining balance
Production method
Combination of above
Other
Not-depreciable

Comments

Various depreciation rates are applicable depending on the type of construction (2%-6%).

Average depreciation period 50  Years
Average depreciation rate 2.0 %
 
Movable (tangible) assets
System Straight-line method
Declining balance
Production method
Combination of above
Other
Not-depreciable

Comments

Various depreciation rates are applicable on machinery, equipment, vehicles and brood stock (14.50% - 33.00%).

Average depreciation period 3  Years
Average depreciation rate 33.0 %
 
Movable fixed assets
System Straight-line method
Declining balance
Production method
Combination of above
Other
Not-depreciable

Comments

Various depreciation rates are applicable (14.50% - 33.00%).

Average depreciation period
Average depreciation rate
 
Intangible assets
System Straight-line method
Declining balance
Production method
Combination of above
Other
Not-depreciable

Comments
Average depreciation period
Average depreciation rate 50.0 %
 
Land (if any)
System Straight-line method
Declining balance
Production method
Combination of above
Other
Not-depreciable

Comments

Assets for which no ordinary depreciation can be claimed according to the Act on Accountancy shall not be depreciated.

No ordinary depreciation may be claimed relating to the cost of land, plots of land (other than those used for mining or for the disposal of hazardous waste).

No ordinary depreciation may be claimed in connection with assets that do not lose their quality during their use, but rather, due to their unique characteristics and properties, their value get to appreciated each year.

 

Average depreciation period
Average depreciation rate


Comments

 Tax credits

Development tax incentive

Tax credit shall be granted to taxpayers:

a) for investment projects valued at three billion forints or more at current prices;

b) for investment projects started and operated within the administrative jurisdiction of a favored municipal government that satisfies the criteria specified in the Government Decree on Development Tax Benefit adopted under authorization conferred by this Act (hereinafter referred to as “government decree”), valued at one billion forints or more at current prices;

c) for investment projects valued at 100 million forints or more at current prices concerned with bringing an existing food facility producing foodstuffs of animal origin into compliance with the requirements laid down in the relevant legislation concerning food hygiene;

d) for independent environmental projects valued at 100 million forints or more at current prices;

e) for investment projects concerning basic research, applied research and experimental development, if valued at 100 million forints or more at current prices;

f) for investment projects valued at 100 million forints or more at current prices exclusively for motion picture and video production;

g) for investment projects serving to create new jobs;

h) for investment projects valued at 100 million forints or more at current prices, if started following the day of introduction (first day of trading) of shares issued to increase its subscribed capital (or a part of such shares) to a regulated market that fits the definition contained in the Act on the Capital Market, not later than the last day of the third year following that day;

i) for investment projects valued at 500 million forints or more at current prices, implemented by small and medium-sized enterprises;

j) for investment projects valued at 100 million forints or more at current prices, implemented in a free enterprise zone;

if operated in accordance with the government decree.

 

The tax credit may be claimed on condition that the investment:

a) is an initial investment

aa) implemented by a small and medium-sized enterprise, or

ab) is realized by a large company in the Észak-Magyarország, Észak-Alföld, Dél-Alföld, Dél-Dunántúl, Közép-Dunántúl or Nyugat-Dunántúl region; or

b) is an initial investment for new economic activity realized by a large company in the Közép-Magyarország region, in any supported municipality provided for in the government decree.

 

The taxpayer shall determine the tax credit himself and the government decree. Having regard to the investment, the taxpayer may claim the tax credit according to the Government’s resolution - adopted upon the European Commission’s authorization - under the conditions laid down in the resolution. The Government shall adopt the resolution at the taxpayer’s request, in consideration of the development program described in the application and upon the European Commission’s authorization, if the development program and the application is in conformity with all requirements set out in this Act and in the government decree.

 

Tax credit may be claimed according to the Government’s resolution adopted upon the European Commission’s authorization, if:

a) all State aid requested for the investment project exceeds the sum that can be awarded in the same municipality to an investment with eligible costs exceeding the forint equivalent of 100 million euro calculated at present value;

b) all State aid requested for the investments of small and medium-sized enterprises in the Közép-Magyarország region (apart from the supported municipalities of the Közép-Magyarország region provided for in the government decree) exceeds the sum that can be awarded in the same municipality to an investment with eligible costs exceeding the forint equivalent of 7.5 million euro calculated at present value for each investment project;

c) the taxpayer terminated within two calendar years preceding the date of submission of the application the same or similar activity in the European Economic Area, or plans to terminate such activity within two calendar years following completion of the investment project.

 

In the cases provided for above, taxpayers shall submit their application for tax credit to the minister in charge of taxation, subject to the form and content requirements set out in the government decree. In the cases where the European Commission’s authorization is requested, the minister in charge of taxation shall request the European Commission’s authorization - through the State Aid Monitoring Office.

 

Tax credit may be claimed on condition that, prior to the commencement of the project, the taxpayer:

a) supplies to the minister in charge of taxation all data and information prescribed in the government decree; or

b) submits the application for tax relief to the minister in charge of taxation in compliance with the formal and content requirements laid down in the government decree.

 

Tax Allowance on Sponsorship of Popular Team Sports (came into effect on 1st July 2011)

Within the framework of sponsorship of popular team sports, taxpayers may provide support (funding) under the following titles:

a) to national associations of popular team sports:

aa) for talent research and development of young athletes,

ab) for covering staff costs - however, staff costs may not be provided in the form of support made available to professional and amateur athletes covered by the Sports Act, that is not recognized as remuneration under the Sports Act, that - however - can be valued in money,

ac) for improvements and renovations of tangible assets, taking also into account what is contained in Subparagraph ad),

ad) for infrastructure development with a view to implementing the safety requirements prescribed by specific other legislation on the security of sports events,

ae) for duties relating to training,

af) for covering the expenses of amateur sports organizations arising from organizing competitions;

b) to amateur sports organizations holding membership in a national association of a popular team sport, including sports academies set up under the national association according to the Sports Act:

ba) for talent research and development of young athletes,

bb) for the costs of participating in competitions,

bc) for covering staff costs - however, staff costs may not be provided in the form of support made available to professional and amateur athletes covered by the Sports Act, that is not recognized as remuneration under the Sports Act, that - however - can be valued in money,

bd) for improvements and renovations of tangible assets, taking also into account what is contained in Subparagraph be),

be) for infrastructure development with a view to implementing the safety requirements prescribed by specific other legislation on the security of sports events,

bf) for duties relating to training;

c) to professional sports organizations holding membership in a national association of a popular team sport:

ca) for talent research and development of young athletes,

cb) for improvements and renovations of tangible assets, taking also into account what is contained in Subparagraph cc),

cc) for infrastructure development with a view to implementing the safety requirements prescribed by specific other legislation on the security of sports events,

cd) for duties relating to training, with the exception that any aid provided under such title may also be provided in the form of training aid within the meaning of Article 5 of Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty,

ce) for covering staff costs, with the exception that any aid provided under such title may also be provided in the form of de minimis aid;

d) to public foundations created for the promotion of a popular team sport:

da) for talent research and development of young athletes,

db) for covering staff costs - however, staff costs may not be provided in the form support made available to professional and amateur athletes covered by the Sports Act, that is not recognized as remuneration under the Sports Act, that - however - can be valued in money,

dc) for improvements and renovations of tangible assets, taking also into account what is contained in Subparagraph dd),

dd) for infrastructure development with a view to implementing the safety requirements prescribed by specific other legislation on the security of sports events,

de) for duties relating to training;

df) for the costs of participating in competitions.

e) to a sports body governed by public law, created for the strategic development of sports, vested with decision-making powers having regard to the allocation of State aid for sports as specified in the annual budget act [hereinafter referred to as Magyar Olimpiai Bizottság (Hungarian Olympic Committee)], through which the aid is made available:

ea) for covering staff costs - however, staff costs may not be provided in the form support made available to professional and amateur athletes covered by the Sports Act, that is not recognized as remuneration under the Sports Act, that - however - can be valued in money,

eb) for duties relating to training.

Provided that the taxpayer has no unpaid, outstanding public dues at the time when the application for the issue of a sponsorship certificate is submitted by the organization eligible to claim support, the taxpayer shall have the option to claim tax allowance up to the amount indicated in the sponsorship certificate made out to his name from the tax due for the tax year when the aid (support) was provided, and for the following tax years, for the last time from the tax due for the tax year closed in the sixth calendar year following the calendar year when the aid (support) was provided, irrespective of the fact that such allowance shall not increase the taxpayer’s pre-tax profit when determining his tax base.

The tax allowance may be claimed in possession of a sponsorship certificate. The tax allowance may be claimed on condition that the taxpayer:

a) transfers - in accordance with the relevant legislation - the sum indicated in the sponsorship certificate and the complementary sports development grant, and

b) notifies - in accordance with the relevant legislation - the state tax authority when the transfer of the amount donated and the transfer of the complementary sports development grant is executed.

The total amount indicated in the sponsorship certificates may not exceed on the aggregate:

a) 90 per cent of the justified expenses of talent research and development of young athletes;

b) 90 per cent of the justified costs for participating in competitions;

c) 50 per cent of the staff costs;

d) as regards the costs of training:

da) 50 per cent in the case of general training, that may be increased, up to a maximum aid intensity of 70 per cent within the meaning of Article 31(4) of Commission Regulation (EU) No. 651/2014,

db) 25 per cent in the case of specific training;

e) as regards investments in and renovations of tangible assets, including infrastructure developments with a view to implementing the necessary safety requirements:

ea) 70 per cent of the investment and renovation costs, if Subparagraph ba) of Subsection (6) is satisfied,

eb) 50 per cent of the investment and renovation costs, if Subparagraph bb) of Subsection (6) is satisfied,

ec) 30 per cent of the investment and renovation costs, if Subparagraph bc) of Subsection (6) is satisfied,

as shown in the sponsored organization’s sports development program approved for the given sponsorship period, except if the investment or renovation concerns a sports-specific property and if paid to the sponsored organization in the form of post-financing in accordance with the government decree adopted by authorization of this Act. In this case aid may be provided in the sponsorship period following the approval of a cost-breakdown showing the state of readiness of the sports-specific property development project implemented according to the approved sports development program.

Taxpayers shall be able to exercise on or before the last day of the month preceding the deadline prescribed for the payment of tax advance the right to offer for specific supported objectives 50 per cent of the monthly or quarterly corporate tax advance liability established according to Subsections (2) and (8) of Section 26 of this Act, using the statement of instruction form prescribed by the state tax authority, to be submitted by way of electronic means, indicating the name and tax number of the beneficiary organization(s).

If the taxpayer did not make a statement of instruction, or the sum offered and transferred by the tax authority for a specific supported objective is less than 80 per cent of the amount of tax the taxpayer is liable to pay, the taxpayer may donate for a specific supported objective.


Are there limits to interest deductions? Yes No
If yes:
Definition of deduction limit

Comments

Is there an Allowance for Corporate Equity? Yes No
If yes:
Notional rate applied for allowance

Comments

Losses
Loss carry-forward exists? Yes No
If yes:
Time limit: Indefinite
5  Years  
Size limit:
 
Loss carry-backward exists? Yes No
If yes:
Time limit: Indefinite
2  Years  
Size limit:
 

Comments

Deferral of Loss

As from 1th January 2012:

  • the amount of deferred loss may be deductable up to the 50 per cent of the tax base.
  • taxpayers operating in the agricultural sector may account deferred losses arising in the financial year by self-revision or by correcting the amount of tax paid in the previous two tax years by reducing the pre-tax profit of the preceding two tax years by the amount of the deferred loss by the 30 per cent of pre-tax profit.
  • limitations have been introduced regarding the tax loss carry forward in case of acquisitions;
  • with regard to transformation, the successor may apply the differed loss accrued by the predecessor if:

1. the member (shareholder) following the transformation gains same direct or indirect share interest in the successor as had before in the predecessor

2. the successor realize benefit on the gainful activity performed by the predecessor for 2 years following the transformation.

It should also be noted that from 2012, taxpayers operating in the agricultural sector may account deferred losses from the tax year by self-audit or by correcting the amount of tax paid in the previous two tax years by reducing the pre-tax profit of the preceding two tax years by the amount of the deferred loss, each tax year up to 30 per cent of the pre-tax profit for the tax year.

As from 2013

The two year condition regarding the continuation of the business activity need not to be satisfied when a taxpayer dissolves without legal successor.

 

Where any bankruptcy or liquidation proceedings initiated against the taxpayer is terminated by means of a composition agreement approved by final court ruling, losses deferred from previous tax years may be deducted from the pre-tax profit up to 50 per cent of the tax base for the tax year, increased by half of the liability (recognized as extraordinary income, that was not deferred in the tax year) cancelled under the composition agreement calculated without any appropriation thereof (any previous deduction from the pre-tax profit).

As from 2015

The successor company shall be entitled to claim deferred losses obtained by way of transformation, merger, division only if:

a) majority control - whether directly or indirectly - according to the provisions of the Civil Code is acquired (held) in that company upon the transformation, merger, division by a member or shareholder which, either itself or through its affiliate company, had such control in the predecessor before the time of transformation, merger, division, and

b) the successor company continues to exercise at least one of the predecessor’s activities and obtains any revenue from such activities during the two tax years following the time of transformation, merger, division. This condition may be ignored if the taxpayer is terminated without succession within a period of two tax years following the time of transformation, merger, division, and if the predecessor’s sole business was asset management.

The successor company shall be entitled to claim deferred losses carried over by way of transformation (merger, division) only in the percentage the revenue, turnover from the predecessor’s activity during the tax year represents in the successor company’s revenue, turnover calculated in the average of the three tax years preceding the time of transformation (merger, division) of the predecessor company’s revenue, turnover from the same activity. This provision may be ignored if the predecessor’s sole business was asset management.

The taxpayer shall not be allowed to appropriate deferred losses from the tax year or from any previous tax years, if majority control - whether directly or indirectly - according to the provisions of the Civil Code is acquired in that company upon transformation, merger, division by a taxpayer who was not continuously affiliated to the taxpayer or its predecessor during the period of two tax years prior to the acquisition of control (including any membership or shareholder relationship of the predecessor).  



Comments

Loss carry backward is available only for taxpayers operating in the agricultural sector. The taxpayers operating in the agricultural sector may account deferred losses arising in the financial year via self-revision or correcting the amount of tax paid in the previous two tax years by reducing the pre-tax profit of the preceding two tax years. The limit of the deferred loss carried backward might be the 30 per cent of pre-tax profit.

 
Rate(s) Structure
Nominal corporate income tax rate Rate: 19.00 %

Central government surcharge Rate:
Regional government surcharge Rate:
Local government surcharge Rate:
Combined rate (all-in rate) Rate: 19.00 %


Comments

The annual tax base is subject to corporate income tax at a rate of 10 per cent of the positive tax base up to 500 million HUF and at a rate of 19 per cent in any other case.

The taxable base is computed from the accounting profits by adjusting them for several items fixed in stipulated by the Tax on CIT.


Special tax rate for SMEs
Special tax rates apply to SMEs: Yes No
If yes:
Nominal corporate income tax rate Rate: 16.00 %
Central government surcharge Rate:
Regional government surcharge Rate:
Local government surcharge Rate:
Combined rate (all-in rate) Rate: 16.00 %


Comments

Small businesses tax

As of 1 January 2013, Hungary introduced a special tax regime for small businesses. Taxpayers may opt for this regime if they have 25 empoyees or less and the revenue does not exceed HUF 500 milion. Further prerequisites exist. The tax base is the cash-flow profits and wage costs of the firm. The tax rate is 16%. The tax replaces the standard CIT, social security tax, and the vocational training contribution.

Lump sum Tax for small enterprises

Businesses not exceeding certain threshholds having a small tax base may opt for the lump sum tax of small businesses. Under this regime, the tax amounts to HUF 50,000 per month for each full-time-employee. The tax regime was introduced as of 1 Januar 2013.

Tax Benefit for Small and Medium-Sized Enterprises

Small business investment deductions, e.g. small and medium-sized enterprises that are solely owned by individuals may deduct investment expenses incurred in connection with asset deployment, up to the amount of pre-tax profits and HUF 30 million per year.

The following shall be deducted from the pre-tax profit in respect of small and medium-sized enterprises qualified on the last day of the tax year - if wishing to claim this allowance - the payments on account claimed for the tax year in connection with new acquisitions of land and buildings, and new acquisitions of tangible assets such as technical equipment, machinery and vehicles, if such payments are made for the purpose of asset deployment; the costs of remodeling, expanding and converting real estate properties in order to increase their original value; as well as the value of new acquisitions of intellectual property shown in the books under intangible assets during the tax year.

Taxpayers qualified as small and medium-sized enterprises on the last day of the tax year shall be eligible for tax allowances for the entire year when the relevant loan or financial leasing contract is signed regarding the purchase or creation - financed by a financial institution - of a tangible asset, based on the interest on the loan if used exclusively for this purpose

a)  and if contracted after 31 December 2000, the tax allowance for the loan shall be 40 per cent of the interest paid during the tax year.

b) for the loan received under contract concluded after 31 December 2013 shall be 60 per cent of the interest paid during the tax year.

 

The taxpayer shall be eligible for the tax allowance in the tax year on the last day of which the tangible asset in question is shown in its records; the last year of eligibility shall be the year in which the loan is to be paid off in full as contracted.

The amount of tax allowance received shall not exceed six million forints per tax year.

For the purposes of the provisions governing State aid, the amount of tax allowance claimed by the taxpayer:
a) if the investment is linked to primary agricultural production, shall be treated as an aid provided for in the regulation declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union;
b) if the investment is linked to the production and marketing of agricultural products, shall be treated, at the taxpayers choice, as an aid provided for in the regulation declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union, or as de minimis aid received for the tax year or as aid provided under the Commission Regulation on State aid to small and medium-sized enterprises;
c) in all other cases it shall be treated, at the taxpayers choice, as de minimis aid received for the tax year or aid provided to small and medium-sized enterprises under the Commission Regulation on State aid to small and medium-sized enterprises.

The taxpayer shall repay the tax allowance, with penalty added, if the tangible asset to which it pertains:

a) is not deployed within four years following the year of the loan contract, unless for reasons of damage that occurred as a consequence of unavoidable external reasons,

b) is alienated in the year in which it is deployed or in the three following years.

 
International aspects
Treaty countries Non-treaty countries
 
Repatriated profits are taxed according to the following system Exemption system Exemption system
Tax credit Tax credit
Deduction Deduction
 
Interest received is taxed Yes No Yes No
Tax rate on interest received 19.00 % 19.00 %
Outgoing dividends withholding tax 0.00 % 0.00 %
Outgoing interest payments withholding tax 0.00 % 0.00 %
 
Foreign losses can be set-off Yes No Yes No
If yes:
Minimum direct or indirect shareholding to qualify loss-offset (if applicable)
 
Loss carry-forward exists? Yes No Yes No
If yes:
Time limit: Indefinite
 
Indefinite
 
Size limit:
 
Loss carry-backward exists? Yes No Yes No
If yes:
Time limit: Indefinite
 
Indefinite
 
Size limit:
 
Controlled foreign company (CFC-)rules exist? Yes No Yes No
If yes:
Time limit: Indefinite
 
Indefinite
 
Size limit:
 
Threshold for capital or voting power held directly or indirectly by resident in non-resident company 10.00 % 10.00 %
CFC-rules apply if foreign tax rate is lower than 10.00 % 10.00 %
CFC-rules apply for passive income only? Yes No Yes No

Comments   Treaty countries

CFC rules shall not apply if the nonresident company in question is established or is a resident of a Member State of the European Union, a Member State of the OECD, or a State with which Hungary has an agreement on double taxation and in which state the said nonresident company maintains real economic presence, where:

- real economic presence means the nonresident company is engaged in gainful activities in another state - together with its related companies established in that state, where applicable -, such as in manufacturing, processing, agricultural, service, investment and trading activities, using its own equipment and employees, where its revenues from such activities represent at least 50 per cent of all revenues; burden of proof of the said real economic presence shall lie with the taxpayer.

 

If the the tax base of the company is zero or negative despite a positive balance sheet total, the amount of the tax equivalent to corporate tax according to the laws of the foreign state (or if the foreign state applies a tax rate corresponding to several corporate taxes depending on the amount of the tax base, the lowest rate) shall reach 10 per cent.


Comments   Non-treaty countries

Controlled foreign company shall mean foreign persons and nonresident entities whose head office is located abroad (hereinafter referred to as “nonresident company”), in which there is a beneficial owner who is considered a resident according to the Personal Income Tax Act concerning the majority of the nonresident company’s tax year (hereinafter referred to as “share-holder”), as well as the nonresident company whose revenues for the tax year originate from Hungary for the most part, in either case if the quotient of the tax amount paid (payable) by the nonresident company for the tax year - less any tax refund - and the tax base [in the case of group taxation arrangement the amount of tax paid (payable) at group level, less any tax refund, and the tax base] is less than 10 per cent or the nonresident company did not pay any tax equivalent to corporate tax on account of its tax base being zero or negative, even though it has made a profit.

New rule as date of 1 January 2013: It is the obligation of the foreign company to prove that it is not a controlled foreign company, except where actual ownership exists indirectly.

 
Measures against profit shifting
 
Do Thin Capitalization (TC) rules exist? Yes No
If yes:
Date of first introduction
2001/01/01
Introduced as Explicit TC law
Part of CIT law
Test for TC Ratio
Arm's length
If ratio
Value of numerical ratio: 3 : 1
Definition numerator
Definition denominator
 
Debt considered for test Internal
Internal and external
TC depends on shareholding? Yes No
Substantial shareholding threshold
 
Type of shareholding Direct
Indirect
Automatic remedy Yes No
Remedy Non-deductibility of interest
Reclassification as dividend
 
Rules apply to All companies
Foreign companies
Non-EU companies
Transfer pricing rules exists? Yes No
If yes:
Arm’s length principle applied? Yes No
 
Remedy Fee
Tax base increase
 
Tax due date

Taxpayers are obliged to make advance payments of corporate tax during the tax year. Taxpayers are required to adjust the amount of advance payments to the amount of expected annual tax due by the 20th day of the last month in the tax year. If the amount of tax actually paid in the tax year differs from the final tax liability, the difference (i) is payable by 150 days from the balance sheet day, or (ii) is refundable by the tax authorities within 30 days of the taxpayer's claim.

 
Tax collector

The tax is collected by the National Tax and Customs Administration.

 
Special features

For special regimes, see also the "Small business tax", the "Lump sum tax of small enterprises" and the "Simplified entrepreneurial tax" forms.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51oa (d51b + d51c2)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 342,305.00 HUF 1.20
2011 316,620.00 HUF 1.12
2010 323,370.00 HUF 1.20
2009 385,543.00 HUF 1.47
2008 482,524.00 HUF 1.78
2007 510,781.00 HUF 2.00
2006 468,679.00 HUF 1.94
2005 465,625.00 HUF 2.07
2004 438,038.00 HUF 2.08
2003 413,662.00 HUF 2.17
2002 396,556.00 HUF 2.28
2001 351,856.00 HUF 2.29
2000 292,722.00 HUF 2.20

Comments