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Measure Name
Date when measure came into force
2011 tobacco products excise duty reform 2011/11/01
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Dohánygyártmány jövedéki adója
Tax name in English Excise tax on manufactured tobacco
Member State HU-Hungary
Tax in force since 1998/01/01
If abolished, date on which the tax ceases to apply
Business version date 2011/11/01
Version date 2012/05/16
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 127 of 2003 on excise taxes and special regulations on the distribution of excise goods.

 
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

The person who releases the excise goods into free circulation.

 
Tax object and basis of assessment

Manufactured tobacco.

 

The basis of assessment for manufactured tobacco is:

  • the retail selling price, if the tax rate is established in percentage;
  • thousand units, if the tax rate is established in quantity units.
 
Deductions, Allowances, Credits, Exemptions

Tax exemption applies to manufactured tobacco supplied for the use of the messes or canteens of the NATO (by direct exemption).

Tax exemption applies to all excise products supplied for the use in context of diplomatic or consular relations and for international organizations (by reimbursement).

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 10,550.00 28.40 %
Cigars and Cigarillos 28.50 %
Fine cut smoking tobacco (for rolling of cigarettes) 52.00 %
Other smoking tobacco 32.50 %

Comments
  • cigarettes: 10,550 HUF/thousand units and 28.4% of retail price, or 19,530 HUF/thousand units, whichever is higher;
  • fine cut smoking tobacco: 52.0% of retail price, or 8,790 HUF/kilogram, whichever is higher;
  • other smoking tobacco: 32.5% of retail price, or 8,790 HUF/kilogram, whichever is higher;
 
Tax due date

In the case of the authorized warehouse keeper and registered trader: until the 20th day of the month following the month, in which the excise goods were released into free circulation.

In the case of the importer from third country: the duty is imposed by the customs authority and shall be paid until the day indicated in the decision established by the customs authority.

 
Tax collector

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

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 256,851.00 HUF 0.95
2009 307,870.00 HUF 1.17
2008 282,527.00 HUF 1.04
2007 256,726.00 HUF 1.00
2006 213,688.00 HUF 0.89
2005 181,206.00 HUF 0.81
2004 180,930.00 HUF 0.86
2003 157,195.00 HUF 0.82
2002 126,500.00 HUF 0.73
2001 112,290.00 HUF 0.73
2000 107,000.00 HUF 0.80

Comments