{"id":44414,"date":"2020-01-22T15:40:01","date_gmt":"2020-01-22T15:40:01","guid":{"rendered":"https:\/\/helpers.hu\/%d8%ba%d9%8a%d8%b1-%d9%85%d8%b5%d9%86%d9%81\/2020-changes-to-taxation-relevant-for-your-hungarian-sme\/"},"modified":"2026-01-09T12:11:05","modified_gmt":"2026-01-09T12:11:05","slug":"2020-changes-to-taxation-relevant-for-your-hungarian-sme","status":"publish","type":"post","link":"https:\/\/helpers.hu\/ar\/%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9\/2020-changes-to-taxation-relevant-for-your-hungarian-sme\/","title":{"rendered":"2020 changes to taxation relevant for your Hungarian SME"},"content":{"rendered":"\n<p class=\"has-text-align-right\"><em>Last updated on January 9, 2026.<\/em><\/p>\n\n\n\n<p><em>For an up to date summary on KIVA, please see the article on our accounting and finance themed website <a href=\"https:\/\/helpersfinance.hu\/kiva-in-2026-updates-to-the-small-business-tax-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a>.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Changes to VAT<\/h2>\n\n\n\n<p>As of 1 January 2020, the VAT rate for commercial\naccommodation services is reduced from 18% to 5%. This is relevant to you if\nyour Hungarian company lists real estate management as one of its activities.\nIf you received <a href=\"https:\/\/helpers.hu\/ar\/services\/invest-in-hungary\/real-estate-residence-program\/\">Hungarian\nresidency though real estate investment<\/a>, consult your accountant\nhow this will influence your rental prices.<\/p>\n\n\n\n<p>Read more about <a href=\"https:\/\/helpers.hu\/ar\/%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9\/vat-rates-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"VAT rates in Hungary here (opens in a new tab)\">VAT rates in Hungary here<\/a>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">KIVA decreased to 12%<\/h2>\n\n\n\n<p>KIVA, the small business tax is decreased to 12% as of 1 January 2020. Moreover, the yearly revenue limit way also raised to HUF 1 billion (ca. EUR 3 million.) You might already know that KIVA is a Hungarian tax construction chosen by companies with less than 50 employees and a yearly revenue below a certain limit (the one now raised). It benefits SMEs in the service industry, where most expenses are generated by personnel (salaries), not by the purchase of goods.<\/p>\n\n\n\n<p>Read more about <a href=\"https:\/\/helpersfinance.hu\/kiva-in-2026-updates-to-the-small-business-tax-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">KIVA here<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Taxes on salaries stay the same, minimum wage increased<\/h2>\n\n\n\n<p>In 2020, employers\u2019 payroll taxes stay the same at 19%\n(social contribution tax 17.5%, vocational training tax 1.5%). The employees\u2019\ntaxes also stay the same at 33.5% (15% income tax, 10% pension contribution, 8.5%\nhealth insurance contribution and labor market contribution). <\/p>\n\n\n\n<p>However, both the minimum wage and the guaranteed\nminimum salary are raised by about 8%. As of 1 January 2020, the minimum wage relevant\nfor unskilled jobs is gross HUF 161,000 (ca. EUR 490), and the guaranteed\nminimum salary relevant for jobs that need at least secondary education is gross\nHUF 210,600 (ca. EUR 640) per month.<\/p>\n\n\n\n<p>Read more about the <a href=\"https:\/\/helpers.hu\/ar\/%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9\/salaries-and-payroll-taxes-in-2020-hungary\/\">raise of minimum wages here<\/a>.<\/p>\n\n\n\n<p>Check out our <a href=\"http:\/\/helpersfinance.hu\/salary-calculator\/\">salary calculator here<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you operating a company in Hungary? Then get ready for 2020, and learn about the changes to regulations that might be relevant to your operation, including VAT, KIVA, and the minimum wage.<\/p>\n","protected":false},"author":8,"featured_media":11083,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1054],"tags":[261,1131,1061,1062,262,1132],"class_list":["post-44414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1054","tag-accountancy-ar","tag-kiva-ar","tag-minimum-wage-ar","tag-salaries-ar","tag-taxes-ar","tag-vat-ar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2020 changes to taxation relevant for your Hungarian SME - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"Learn the most important 2020 changes that may affect your Hungarian company, including changes to VAT, corporate tax, and the minimum wage.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/helpers.hu\/ar\/%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9\/2020-changes-to-taxation-relevant-for-your-hungarian-sme\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2020 changes to taxation relevant for your Hungarian SME - 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