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Generic Tax Name Training levy
Tax name in the national language Szakképzési hozzájárulás
Tax name in English Training levy
Member State HU-Hungary
Tax in force since 1989/01/01
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

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

Social security contribution Employers
Legal base

Act 155 of 2011 on training levy.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The National Employment Fund is receiving the revenue.

Geographical Scope



Employers are obliged to pay the levy.

Tax object and basis of assessment

The base for vocational training contributions shall be the social contribution tax base charged to the person liable to pay vocational training contributions.

Deductions, Allowances, Credits, Exemptions

Vocational training contribution may be satisfied:

a) by way of arrangement of practical training in the regular school system covered by the Act on Vocational Training, held in State-operated specialized vocational institutions or provided under agreement for vocational training (under a cooperation agreement or under an apprenticeship agreement),

b) having regard to publicly funded scholarships, by way of arrangement of hands-on experience provided within the framework of work-intensive initial training at an external training facility, under a contract of employment concluded with the student,

c) by way of the costs - specified in the relevant legislation - of the arrangement of linguistic or vocational training to the own workers of a person subject to contribution obligation under an adult education contract, or under a study contract, or under a training session.

The amount of the allowance can be deducted by normative amount which is stipulated by the Act 155 of 2011 on training levy.

Rate(s) Structure

The rate is 1.5%.

Tax due date

The employer pays in advance 12th day of the months and account for the vocational training allowance till 12th of January of the next year.

Tax collector

The levy is collected by the National Tax and Customs Administration (NAV).

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29cb

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 80,157.00 HUF 0.28
2011 49,647.00 HUF 0.18
2010 47,083.00 HUF 0.17
2009 43,516.00 HUF 0.17
2008 42,760.00 HUF 0.16
2007 36,612.00 HUF 0.14
2006 31,197.00 HUF 0.13
2005 27,919.00 HUF 0.12
2004 22,674.00 HUF 0.11
2003 19,743.00 HUF 0.10
2002 18,552.00 HUF 0.11
2001 15,900.00 HUF 0.10
2000 13,330.00 HUF 0.10