Hungary ÁFA standard rate (általános forgalmi adó, általános adómérték)
Hungary ÁFA standard rate (általános forgalmi adó, általános adómérték) is 27 percent, in force since 1 Jan 2012. Last checked against the official source on 24 Jul 2026.
Hungarian value added tax standard rate under Áfa tv. — 2007. évi CXXVII. törvény az általános forgalmi adóról, 82. § (1). Administered by the Nemzeti Adó- és Vámhivatal (NAV). At 27% this is the highest standard VAT rate in the European Union and, jointly, the highest standard VAT rate in the world.
| Current value | 27 percent |
|---|---|
| In force from | 2012-01-01 |
| Official source | Áfa tv. — 2007. évi CXXVII. törvény az általános forgalmi adóról, V. Fejezet 'ADÓ MÉRTÉKE', 82. § (1): 'Az adó mértéke az adó alapjának 27 százaléka' (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: 82. § (1) 'Az adó mértéke az adó alapjának 27 százaléka.' Raised from 25% to 27% with effect from 1 January 2012 by 2011. évi CLVI. törvény; the transitional rule is Áfa tv. 275. § (2), which applies the new rate where the chargeable-event date determined under 84. § falls on or after 1 January 2012. REDUCED RATES (notes only, not served): 82. § (2) — 5% for goods and services in Annex 3 (medicines and medical products, books and e-books, newspapers and periodicals, district heating, live and carcass pig/cattle/sheep/goat, poultry meat, eggs, fresh milk, fish, new residential property, internet access, commercial accommodation services, on-site restaurant food and locally made non-alcoholic drinks, live instrumental music in specified settings); 82. § (3) — 18% for Annex 3/A (milk and dairy products, flavoured milk, dessert-type cheese preparations, products made with cereals/flour/starch/milk, and admission-only tickets to occasional open-air events); 82. § (4) — 0% for Annex 3/B (daily newspapers, i.e. publications appearing at least four times a week). Reverse-charge conversion percentages for VAT-inclusive amounts are set by 83. §: 21.26% for the 27% rate, 4.76% for 5%, 15.25% for 18%. ACCESS NOTE: NAV publishes its consolidated rate table only as a PDF ('Áfa kulcsok és a tevékenység közérdekű vagy egyéb sajátos jellegére tekintettel adómentes tevékenységek köre', https://nav.gov.hu/ugyfeliranytu/adokulcsok_jarulekmertekek/afakulcs_adomen) which HTML-to-text fetchers return as raw binary; and generic fetches of the very long consolidated Áfa tv. get truncated before 82. § — the statutory text above was read from the full consolidated HTML, not from a summary. Point a source-watcher at the statute, not at the NAV PDF. Hungary's 27% has been unchanged for 14 years and there is no announced plan to move it.
Get it programmatically
curl https://euroref.dev/v1/hu/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/hu/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/hu/vatOther Hungary series: MNB central bank base rate (jegybanki alapkamat) · VAT registration threshold · Minimum wage (kötelező legkisebb munkabér / minimálbér), monthly gross · Public holidays (munkaszüneti napok) · CPI inflation (fogyasztóiár-index, year-on-year) · Corporate income tax rate (társasági adó) · Withholding tax rates · Personal income tax rate (személyi jövedelemadó), flat · Statutory social-insurance contributions · Statutory default interest (késedelmi kamat) · MNB official exchange rates
The same figure elsewhere: Iceland · Ireland · Italy · Latvia · Lithuania · all 34