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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Üzemanyagok jövedéki adója és energiaadó
Tax name in English Excise tax on fuel and energy tax
Member State HU-Hungary
Tax in force since 1998/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/05/21
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. Act 88 of 2003 on energy 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

The person who releases the excise goods into free circulation. In case of electricity, natural gas, coal, coke and lignite the trader, the user or the producer.
 
Tax object and basis of assessment

Energy products (see special features).

The quantity of the product.
 
Deductions, Allowances, Credits, Exemptions

D: direct exemption
R: reimbursement

Tax exemption applies to:

  • energy products and electricity used to produce electricity (D/R);
  • mineral oils supplied for use as fuel for the purpose of air navigation other than in private pleasure-flying (D/R);
  • gas oil supplied for use as fuel for the purposes of navigation within Community waters and on inland waterways other than private pleasure craft (D/R);
  • gas oil used for the carriage of goods and passengers by rail (R);
  • mineral oils supplied for use of the NATO (D).

Reduced level of taxation applies to gas oil used for agricultural, horticultural or piscicultural works and in forestry (R).
Reduced level of taxation applies to gas oil for commercial use (R).
Reduced level of taxation applies to the bioethanol part of E85 (D).
Tax exemption applies to all excise products supplied for the use in context of diplomatic or consular relations and for international organizations (R).
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 124,200.00
Unleaded 123,300.00
Gas oil
  per 1,000 litres
Propellant use 113,555.00
Industrial/Commercial use 113,555.00
Heating - Business use 113,555.00
Heating - Non-business use 113,555.00
Kerosene
  per 1,000 litres
Propellant use 124,200.00
Industrial/Commercial use 124,200.00
Heating - Business use 124,200.00
Heating - Non-business use 124,200.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 116,000.00
Heating - Non-business use 116,000.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 95,800.00
Industrial/Commercial use 12,725.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 823.53
Industrial/Commercial use 93.50
Heating - Business use 93.50
Heating - Non-business use 93.50
Coal
  per gigajoule per 1,000 kg
Heating - Business use 2,516.00
Heating - Non-business use 2,516.00
Coke
  per gigajoule per 1,000 kg
Heating - Business use 2,516.00
Heating - Non-business use 2,516.00
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 2,516.00
Heating - Non-business use 2,516.00
Electricity
  per MWh
Business use 310.50
Non-business use 310.50

Comments

Heavy fuel oil: 

  • 4,425 HUF/1,000 kg for oil under CN code 2710 19 61 - with a sulphur content
  • 40,000 HUF/1,000 kg for oil under CN code 2710 19 63, 2710 19 65 and 2710 19 69 - with a sulphur content >1% and a viscosity above 4.5 mm2 at 40° C and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250° C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350° C does not exceed 80% and the density is above 860 kg/m3 at 15° C (in other cases the amount of duty is HUF 116,000)
  • 116,000 HUF/1,000 kg in other cases

 

From 1st May 2013, the rate LPG for propellant use was raised to HUF 95,800 per 1,000 kg.

From 1st January 2015, the rate of LPG for industrial/commercial use was raised to HUF 12,725 per 1,000 kg.

From 1st January 2015, the rate of natural gas for propellant use was raised to HUF 28 per nm3 (HUF 823.53 per gigajoule).

From 1st January 2015, the rate of natural gas for other than propellant use was raised to HUF 93.50 per gigajoule.

From 1st January 2015, the rate of coal, coke and lignite was raised to HUF 2,516 per 1000 kg.

From 1st January 2015, the rate of electricity was raised to HUF 310.50 per MWh.
 
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.

In case of electricity, natural gas, coal, coke and lignite the 20th day of the month following the month of performance, purchase, release into free circulation in accordance with customs regulations or use.
 
Tax collector

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

Provisions concerning the heating use of natural gas, electricity, coal, coke and lignite are regulated by the Energy Act.
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aad

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 495,059.00 HUF 1.73
2011 504,170.00 HUF 1.79
2010 523,215.00 HUF 1.93
2009 495,000.00 HUF 1.89
2008 498,373.00 HUF 1.84
2007 482,128.00 HUF 1.89
2006 471,540.00 HUF 1.95
2005 428,980.00 HUF 1.91
2004 401,591.00 HUF 1.91
2003 410,054.00 HUF 2.15
2002 366,458.00 HUF 2.10
2001 333,161.00 HUF 2.17
2000 316,934.00 HUF 2.38

Comments