2025 changes to taxes and other relevant regulations in Hungary

Minimum wage increased

As of 1 January 2025, both types of minimum wage are raised. The minimum wage, relevant to jobs that do not require any qualifications, is raised by 9% to HUF 290,800. The guaranteed minimum salary, relevant to jobs that require at least a high school diploma, is raised by 7% to HUF 348,800.

If you are an employer with employees whose salaries will get below minimum wage, you need to give them a raise. (January is a good time to give your employees a raise anyway, to follow inflation.) The raise you give must be documented by an amendment to the labor contracts of your employees. If you need help with that, feel free to contact your account manager at Helpers.

The minimum wage increase also affects various other figures, such as the maximum social security tax to be paid after dividends, or the yearly tax-free limit for flat-rate taxpayers.

Learn more about the minimum wage here.

Other changes relevant to HR, payroll, and income

In 2025, personal income tax remains 15%, the social security contribution remains 18.5%, and the social contribution tax remains 13%.

The only major change is that most third-country nationals are no longer eligible for the 3 most prominent tax benefits. Learn more here.

Below you can find a list of changes that might be relevant to the income of individuals. These changes include payroll taxes, fringe benefits, and other income related changes. You can read about them in detail here.

• Family tax benefit is being doubled over the course of the next year
• SZÉP Card: a new pocket is added called “Active Hungarians” to promote doing sports
• SZÉP Card: in line with the above, the yearly limit of SZÉP Card funding is increased
• SZÉP Card: at most half of the funds available on a SZÉP Card may be used for housing purposes (construction, renovation, furnishing)
• A fringe benefit is introduced: employers can provide a housing allowance to employees at the tax rate of the SZÉP Card
• Entrance tickets as fringe benefits: the range of available services is extended to cover zoo entrance tickets as well as sporting events and cultural services.
• TBSZ: if you have savings in long-term investment accounts but you want to access the money before maturity, you must be pay the 13% social contribution tax as well as the 15% personal income tax after any interests (so far, the social contribution tax didn’t apply in these cases).
• Voluntary pension funds may be used for housing purposes from now on

Changes relevant to business operation

In 2025, corporate tax remains 9%, which is the lowest in the EU. The Local Business Tax remains at most 2% (it may be smaller, depending on the municipality). The Small Business Tax (KIVA) remains the same too.

Below you can find a list of the 2025 changes to taxes and other regulations relevant to company operation. For a more detailed description, click here.

• The Tax Authority has introduced a new data reconciliation procedure that may replace (or at least precede) a compliance audit
• The introduction of the E-bill system is postponed to 1 July 2025
• Companies subject to the Global Minimum Tax must report their status and pay a corporate tax advance until 20 November 2025
• Businesses that are VAT exempt in Hungary may operate in other EU member states as well (the relevant regulations are now harmonized with EU regulations)
• NACE (or TEÁOR in Hungarian) is the statistical classification of economic activities. It is getting updated as of 2025. Check if any of your activities should be reclassified.
• KIVA: after a merger or separation, the new companies will be able to return to KIVA right away if the assets are not revalued
• AirBnB tax increases in Budapest
• Staring from 2025, some flat taxes will be automatically adjusted for inflation each year, including the following:
  • Company car tax
  • Registration tax for cars
  • Excise duty
• No more personal income tax if a private individual contributes their original intellectual property to a company
• Corporate tax base reduction: The scope of donations made to spectator team sports is widened
• “TEMU Tax”: online shops providing platform to retail sellers will be taxed based on the Hungarian revenues of the entire platform.
• The rules governing who can be a customs representative will become stricter

About Helpers Hungary

Based on our quick review of the 2025 changes to taxes and other regulations relevant to personal and corporate income in Hungary, you can decide if any of these changes are relevant to you and your business. If they are, follow the links to learn more, and discuss the new rules with your accountant.

We at Helpers to our best to provide assistance to foreigners living, working, and doing business in Hungary. Whether you need help with residency application, company setup, or other administrative tasks, we would be happy to help.

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