Hungary corporate tax rate
Flat rate of társasági adó on the positive corporate tax base, under Tao tv. — 1996. évi LXXXI. törvény a társasági adóról és az osztalékadóról, 19. §. Administered by NAV. At 9% this is the lowest headline corporate income tax rate in the European Union.
| Current value | 9 percent |
|---|---|
| In force from | 2017-01-01 |
| Official source | Tao tv. — 1996. évi LXXXI. törvény a társasági adóról és az osztalékadóról, III. Fejezet 'A társasági adó mértéke', 19. §: 'A társasági adó mértéke 9 százalék. A társasági adó a pozitív adóalap ... és az adómérték szorzata.' (consolidated text in force, Nemzeti Jogszabálytár) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Verbatim statute: 19. § 'A társasági adó mértéke 9 százalék.' Single flat rate, no brackets and no small-company rate — it replaced the previous two-tier 10%/19% schedule with effect from 1 January 2017 (the transitional provision Tao tv. 29/A. § (52) refers to 'a 19. § 2017. január 1-jétől hatályos rendelkezései', and 29/A. § (51) computes 2017 advance payments off the pre-2017 rate). Confirmed independently by NAV information booklet no. 41 'A társasági adó legfontosabb szabályai' (published 2 February 2026), https://nav.gov.hu/ado/tarsasagi . TRAPS — 9% is NOT the effective burden on a Hungarian company: (1) HELYI IPARŰZÉSI ADÓ (local business tax) is levied by municipalities at up to 2% of net sales revenue less cost of goods sold, subcontractors, material costs and R&D — a turnover-based, not profit-based, tax, and the ceiling of 2% has been in force since 2000 under Htv. (1990. évi C. törvény a helyi adókról) 40. § (1) c), https://njt.jog.gov.hu/jogszabaly/1990-100-00-00 ; most larger municipalities including Budapest districts levy the full 2%. (2) INNOVÁCIÓS JÁRULÉK of 0.3% on the same base applies to medium and large companies. (3) GLOBAL MINIMUM TAX: Hungary implemented the OECD/EU Pillar Two rules by 2023. évi LXXXIV. törvény, including a qualified domestic minimum top-up tax (QDMTT), so in-scope multinational and large domestic groups (consolidated revenue ≥ EUR 750m) face an effective 15% floor for financial years from 2024 despite the 9% headline. (4) Sectoral 'extraprofit' surtaxes on banks, insurers, energy, retail, telecoms and pharma, introduced by government decree in 2022 and repeatedly extended, sit outside Tao tv. (5) Alternative regimes exist and are not this series: KIVA (kisvállalati adó) at 10% for qualifying small businesses (NAV booklet 92, updated 18 May 2026) and KATA for full-time sole traders. ACCESS NOTE: the consolidated Tao tv. is long enough that generic page-to-text fetchers truncate before 19. § — the quoted text above was read from the full consolidated HTML.
Get it programmatically
curl https://euroref.dev/v1/hu/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/hu/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/hu/corporate-taxOther Hungary series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · statutory interest rate