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Generic Tax Name Income tax on energy suppliers
Tax name in the national language Energiaellátók jövedelemadója
Tax name in English Income tax on energy suppliers
Member State HU-Hungary
Tax in force since 2009/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/04/24
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

The Act LXVII of 2008 on the Increase of Competitiveness of Communal Heating

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope



As a general rule, energy suppliers and public service providers are subject to tax. In case of a foreign entrepreneur, income tax payment obligations shall be established only for activities conducted through its domestic permanent establishment.

Tax object and basis of assessment

The base of the energy suppliers' income tax shall be the positive amount of the pre-tax results indicated in the financial statements of the tax year, amended according to the detailed regulation in the further paragraphs of the Act, plus the income generated from activities conducted through a foreign permanent establishment, imputed to the permanent establishment, that is taxable abroad, not containing the income that would form a base of income tax pursuant to the provisions of the Act.

Deductions, Allowances, Credits, Exemptions
Rate(s) Structure

The rate of the income tax on energy suppliers is 31 percent of the positive tax base.

Tax due date

Similar to the corporate income tax.

Tax collector

Similar to the corporate income tax.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code As of Aprils 2015 no revenue data is available