{"id":36634,"date":"2023-01-11T08:30:55","date_gmt":"2023-01-11T08:30:55","guid":{"rendered":"https:\/\/helpers.hu\/sin-categorizar\/2023-tax-changes-in-hungary\/"},"modified":"2024-07-19T13:07:52","modified_gmt":"2024-07-19T13:07:52","slug":"2023-tax-changes-in-hungary","status":"publish","type":"post","link":"https:\/\/helpers.hu\/es\/contabilidad\/2023-tax-changes-in-hungary\/","title":{"rendered":"2023 tax changes in Hungary"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Global minimum tax accepted in the EU<\/h2>\n\n\n\n<p>At the end on 2022, Hungary finally agreed to the introduction of the 15% global minimum tax in the EU, which is supposed to come into force starting from 2024. It will affect only corporations with a yearly revenue above EUR 750 million. <strong>Corporate tax for small and medium sized companies in Hungary remains 9%.<\/strong> <a href=\"https:\/\/helpersfinance.hu\/hungary-accepts-global-minimum-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">Click here to learn more.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Minimum wage increased by 15%<\/h2>\n\n\n\n<p>In Hungary, a minimum wage is defined to ensure everyone working makes a living wage. It is adjusted every year for inflation, and this year it has been increased by ca. 15%. As of 1 January 2023, <strong>minimum wage<\/strong> for positions that require no secondary education is currently HUF 232,000, while the <strong>guaranteed minimum salary<\/strong> for positions that require at least a high school diploma is HUF 296,400. <a href=\"https:\/\/helpersfinance.hu\/minimum-wage-in-hungary-in-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">Click here to learn more.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">No more SZ\u00c9P Card pockets<\/h2>\n\n\n\n<p>The SZ\u00c9P Card is one of the most popular fringe benefits in Hungary. It lets employers provide \u201cnon-salary compensation\u201d to employees at a favorable tax rate while boosting domestic tourism. Up till now, the SZ\u00c9P Card used to have three sub-accounts or \u201cpockets\u201d for accommodation, hot meals, and leisure activities. <strong>As of 9 January 2023, there is only one unified account on each SZ\u00c9P Card<\/strong>, while sums previously wired to the various pockets can be used with every provider that accepts this payment method, regardless of what is purchased. <a href=\"https:\/\/helpersfinance.hu\/minimum-wage-in-hungary-in-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">Click here to learn more.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Flat-rate taxation<\/h2>\n\n\n\n<p>Flat-rate taxation is currently one of the most popular tax regimes among freelancers. It lets them declare a certain percentage of their income as their expenses instead of meticulously collecting invoices and calculating costs. The main changes to this scheme are caused by the <strong>increase of the minimum wage<\/strong> which influences both the <strong>monthly minimum contributions<\/strong> and the <strong>tax-exempt income threshold<\/strong>, while the newly introduced quarterly reporting evens out taxes for freelancers whose income is not regular. <a href=\"https:\/\/helpersfinance.hu\/changes-to-flat-rate-taxation-in-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">Click here to learn more.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Local business tax<\/h2>\n\n\n\n<p>Local business tax depends on where the seat of a business is registered as the tax is defined by each municipality separately. It can be between 0-2% of the revenue of the business. Starting from 2023, <strong>business may choose to pay the local business tax according to a revenue-based tier system<\/strong> instead of precise calculation. <a href=\"https:\/\/helpersfinance.hu\/taxes-in-hungary-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">Click here to learn more.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Billing and invoicing<\/h2>\n\n\n\n<p>While <a href=\"https:\/\/helpersfinance.hu\/invoicing-in-hungary-e-invoice-pdf-or-paper-invoice\/\" target=\"_blank\" rel=\"noreferrer noopener\">invoices<\/a> can currently be issued either on paper or electronically, the status of bills are not that simple. The latest legislation, however, <strong>paves the way for issuing bills electronically<\/strong> too. Watch this space for updates.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Real estate<\/h2>\n\n\n\n<p><strong>VAT for newly built residential property is currently only 5%,<\/strong> and it will remain so for at least another 2 years. It will apply to projects where the construction permit is issued by 31 December 2024.<\/p>\n\n\n\n<p>At the same time, <strong>CSOK<\/strong>, the home purchase subsidy for families is becoming available not only for building new homes but also for <strong>building extensions to existing ones<\/strong>. Relevant tax exemptions are also extended.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Helpers Team is here to help<\/h2>\n\n\n\n<p>Helpers Hungary has been assisting foreigners moving to Hungary for more than 15 years. We provide a wide range of services such as <a href=\"https:\/\/helpers.hu\/es\/services\/business\/company-formation\/\" target=\"_blank\" rel=\"noreferrer noopener\">business setup<\/a>, <a href=\"https:\/\/helpers.hu\/es\/services\/business\/accounting-and-finance\/\" target=\"_blank\" rel=\"noreferrer noopener\">accountancy<\/a>, <a href=\"https:\/\/helpers.hu\/es\/services\/immigration\/residence-permit\/\" target=\"_blank\" rel=\"noreferrer noopener\">residency<\/a> and <a href=\"https:\/\/helpers.hu\/es\/services\/immigration\/work-permit\/\" target=\"_blank\" rel=\"noreferrer noopener\">work permit<\/a> application, as well as <a href=\"https:\/\/helpers.hu\/es\/services\/immigration\/citizenship\/\" target=\"_blank\" rel=\"noreferrer noopener\">citizenship<\/a> application. We work with both the personnel of major corporations as well as small business owners and private individuals, and thanks to our up-to-date local know-how we can take care of all kinds of administrative tasks so you can focus on your actual goals in Hungary.<\/p>\n\n\n\n<p>Can we help you? Fill in the form below to get in touch now.<\/p>\n\n\n\n<p>Was this article useful? Share it with your friends, and follow us on <a href=\"https:\/\/www.facebook.com\/helpershungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> to never miss an update.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you an expat living, working, or doing business in Hungary? Then it is best if you keep an eye on changes to regulations in case any of them are relevant to you.<\/p>\n","protected":false},"author":8,"featured_media":12447,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[788],"tags":[934,1094,1369,1366,1110,1097,993,1367,1100],"class_list":["post-36634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","tag-contabilidad","tag-corporate-tax-es","tag-flat-rate-taxation-es","tag-fringe-benefits-es","tag-it-tools-es","tag-minimum-wage-es","tag-property-es","tag-szep-card-es","tag-taxes-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2023 tax changes in Hungary - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"Are you an expat living, working, or doing business in Hungary? 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