{"id":52098,"date":"2025-01-03T11:30:54","date_gmt":"2025-01-03T11:30:54","guid":{"rendered":"https:\/\/helpers.hu\/egyeb\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\/"},"modified":"2025-01-03T16:27:45","modified_gmt":"2025-01-03T16:27:45","slug":"2025-changes-to-taxes-and-other-relevant-regulations-in-hungary","status":"publish","type":"post","link":"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\/","title":{"rendered":"2025 changes to taxes and other relevant regulations in Hungary"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Minimum wage increased<\/h2>\n\n\n\n<p>As of 1 January 2025, <strong>both types of minimum wage are raised<\/strong>. The <strong>minimum wage<\/strong>, relevant to jobs that do not require any qualifications, is raised by 9% to <strong>HUF 290,800<\/strong>. The <strong>guaranteed minimum salary<\/strong>, relevant to jobs that require at least a high school diploma, is raised by 7% to <strong>HUF 348,800<\/strong>.<\/p>\n\n\n\n<p>If you are an employer with employees whose salaries will get below minimum wage, you need to <strong>give them a raise<\/strong>. (January is a good time to give your employees a raise anyway, to follow inflation.) <strong>The raise you give must be documented<\/strong> 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.<\/p>\n\n\n\n<p>The minimum wage increase also affects various other figures, such as the maximum social security tax to be paid after <a href=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/taxes-on-dividend-and-dividend-advance-payments-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">dividends<\/a>, or the yearly tax-free limit for <a href=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/flat-rate-taxation-costs-a-comprehensive-guide-for-freelancers-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">flat-rate taxpayers<\/a>.<\/p>\n\n\n\n<p>Learn more about the <a href=\"https:\/\/helpersfinance.hu\/minimum-wage-in-hungary-in-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">minimum wage here<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Other changes relevant to HR, payroll, and income<\/h2>\n\n\n\n<p>In 2025, personal income tax remains 15%, the social security contribution remains 18.5%, and the social contribution tax remains 13%.<\/p>\n\n\n\n<p>The only major change is that most <strong>third-country nationals <\/strong>are no longer eligible for the 3 most prominent tax benefits. <a href=\"https:\/\/helpers.hu\/hu\/tartozkodasi-engedely\/2025-tax-benefit-reduction-for-third-country-nationals-in-hungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Learn more here.<\/a><\/p>\n\n\n\n<p>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. <a href=\"https:\/\/helpersfinance.hu\/hr-and-payroll-related-changes-in-hungary-in-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">You can read about them in detail here.<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Family tax benefit<\/strong> is being doubled over the course of the next year<\/li>\n\n\n\n<li><strong>SZ\u00c9P Card<\/strong>: a new pocket is added called \u201c<strong>Active Hungarians<\/strong>\u201d to promote doing sports<\/li>\n\n\n\n<li><strong>SZ\u00c9P Card<\/strong>: in line with the above, the <strong>yearly limit<\/strong> of SZ\u00c9P Card funding is increased<\/li>\n\n\n\n<li><strong>SZ\u00c9P Card<\/strong>: at most half of the funds available on a SZ\u00c9P Card may be used for <strong>housing purposes<\/strong> (construction, renovation, furnishing)<\/li>\n\n\n\n<li>A fringe benefit is introduced: employers can provide a <strong>housing allowance<\/strong> to employees at the tax rate of the SZ\u00c9P Card<\/li>\n\n\n\n<li><strong>Entrance tickets<\/strong> as fringe benefits: the range of available services is extended to cover zoo entrance tickets as well as sporting events and cultural services.<\/li>\n\n\n\n<li><strong>TBSZ<\/strong>: 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\u2019t apply in these cases).<\/li>\n\n\n\n<li><strong>Voluntary pension funds<\/strong> may be used for housing purposes from now on<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Changes relevant to business operation<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>Below you can find a list of the 2025 changes to taxes and other regulations relevant to company operation. <a href=\"https:\/\/helpersfinance.hu\/tax-changes-relevant-to-your-hungarian-company-in-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">For a more detailed description, click here.<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Tax Authority has introduced a <strong>new data reconciliation procedure<\/strong> that may replace (or at least precede) a compliance audit<\/li>\n\n\n\n<li>The introduction of the <strong>E-bill system<\/strong> is postponed to 1 July 2025<\/li>\n\n\n\n<li>Companies subject to the <strong>Global Minimum Tax<\/strong> must report their status and pay a corporate tax advance until 20 November 2025<\/li>\n\n\n\n<li>Businesses that are <strong>VAT exempt<\/strong> in Hungary may operate in other EU member states as well (the relevant regulations are now harmonized with EU regulations)<\/li>\n\n\n\n<li><strong>NACE<\/strong> (or TE\u00c1OR 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.<\/li>\n\n\n\n<li><strong>KIVA<\/strong>: after a merger or separation, the new companies will be able to return to KIVA right away if the assets are not revalued<\/li>\n\n\n\n<li><strong>AirBnB tax<\/strong> increases in Budapest<\/li>\n\n\n\n<li>Staring from 2025, some flat <strong>taxes will be automatically adjusted for inflation<\/strong> each year, including the following:<ul><li>Company car tax<\/li><\/ul><ul><li>Registration tax for cars<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Excise duty<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>No more personal income tax if a private individual contributes their <strong>original intellectual property<\/strong> to a company<\/li>\n\n\n\n<li><strong>Corporate tax base reduction<\/strong>: The scope of donations made to spectator team sports is widened<\/li>\n\n\n\n<li>\u201c<strong>TEMU Tax<\/strong>\u201d: online shops providing platform to retail sellers will be taxed based on the Hungarian revenues of the entire platform.<\/li>\n\n\n\n<li>The rules governing who can be a <strong>customs representative<\/strong> will become stricter<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">About Helpers Hungary<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#contact-section\">Contact us now<\/a><\/div>\n<\/div>\n\n\n\n<p>If you like this article, follow us on <a href=\"https:\/\/www.facebook.com\/helpershungary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> to learn about new articles, or sign up for our newsletter to get a monthly digest.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/eepurl.com\/iHmh16\" target=\"_blank\" rel=\"noreferrer noopener\">Sign up here<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>In Hungary, there are some laws and regulations that get updated every year. These include the minimum wage, and various taxes relevant to income from employment, company operation, and other sources. Read on to get an overview of the most important 2025 changes to taxes and more!<\/p>\n","protected":false},"author":8,"featured_media":52042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[698],"tags":[268,269],"class_list":["post-52098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-konyveles-es-adotanacsadas","tag-konyveles","tag-taxes-hu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2025 changes to taxes and other relevant regulations in Hungary - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"Get a quick overview of the 2025 changes to taxes and other regulations relevant to personal and corporate income in Hungary.\" \/>\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\/hu\/konyveles-es-adotanacsadas\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2025 changes to taxes and other relevant regulations in Hungary - Helpers Hungary\" \/>\n<meta property=\"og:description\" content=\"Get a quick overview of the 2025 changes to taxes and other regulations relevant to personal and corporate income in Hungary.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\/\" \/>\n<meta property=\"og:site_name\" content=\"Helpers Hungary\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-03T11:30:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-03T16:27:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/helpers.hu\/wp-content\/uploads\/2025\/01\/2025-changes-to-taxes-in-hungary.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Zsuzsanna Sarkadi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Zsuzsanna Sarkadi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/helpers.hu\\\/hu\\\/konyveles-es-adotanacsadas\\\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/helpers.hu\\\/hu\\\/konyveles-es-adotanacsadas\\\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\\\/\"},\"author\":{\"name\":\"Zsuzsanna Sarkadi\",\"@id\":\"https:\\\/\\\/helpers.hu\\\/hu\\\/#\\\/schema\\\/person\\\/fc09f026b6e83bc10438afa6de5bd51e\"},\"headline\":\"2025 changes to taxes and other relevant regulations in Hungary\",\"datePublished\":\"2025-01-03T11:30:54+00:00\",\"dateModified\":\"2025-01-03T16:27:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/helpers.hu\\\/hu\\\/konyveles-es-adotanacsadas\\\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\\\/\"},\"wordCount\":833,\"image\":{\"@id\":\"https:\\\/\\\/helpers.hu\\\/hu\\\/konyveles-es-adotanacsadas\\\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/helpers.hu\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/2025-changes-to-taxes-in-hungary.jpg\",\"keywords\":[\"K\u00f6nyvel\u00e9s\",\"Taxes\"],\"articleSection\":[\"K\u00f6nyvel\u00e9s \u00e9s ad\u00f3tan\u00e1csad\u00e1s\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/helpers.hu\\\/hu\\\/konyveles-es-adotanacsadas\\\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\\\/\",\"url\":\"https:\\\/\\\/helpers.hu\\\/hu\\\/konyveles-es-adotanacsadas\\\/2025-changes-to-taxes-and-other-relevant-regulations-in-hungary\\\/\",\"name\":\"2025 changes to taxes and other relevant regulations in Hungary - 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