Hungary VAT Calculator
How Much Is VAT in Hungary?
The standard VAT rate in Hungary is 27% in 2026. Other rates: 18% — Certain dairy products, bakery and other products made from cereals, flour or starch, admission to certain open-air music and dance events; 5% — Medicines, books and periodicals, fresh milk, pork, poultry, eggs, fish, restaurant meals and non-alcoholic drinks served on site, commercial accommodation, internet access, district heating, qualifying new homes; 0% — Daily newspapers published at least four times a week (since 1 January 2024). Locally the tax is called Általános forgalmi adó (ÁFA). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Hungary VAT
To add 27% VAT to a net (tax-exclusive) price, multiply it by 1.27. To remove VAT from a gross (tax-inclusive) price, divide it by 1.27.
- Add VAT: HUF 100 net × 1.27 = HUF 127 gross (that is HUF 27 of VAT)
- Remove VAT: HUF 127 gross ÷ 1.27 = HUF 100 net (that is HUF 27 of VAT)
Use the Hungary VAT calculator above for any amount, or compare Hungary with every other country in our VAT rates by country table.
Hungary VAT Rates Overview
Every VAT rate currently in force in Hungary
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 27% | Most goods and services; the highest standard VAT rate in the EU |
| Reduced rate | 18% | Certain dairy products, bakery and other products made from cereals, flour or starch, admission to certain open-air music and dance events |
| Reduced rate | 5% | Medicines, books and periodicals, fresh milk, pork, poultry, eggs, fish, restaurant meals and non-alcoholic drinks served on site, commercial accommodation, internet access, district heating, qualifying new homes |
| Zero rate | 0% | Daily newspapers published at least four times a week (since 1 January 2024) |
VAT History and Local Rules in Hungary
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Small business (alanyi) exemption threshold raised from HUF 18 million to HUF 20 million
- 2024: Daily newspapers moved to a 0% rate
- 2018: Restaurant and catering services cut to 5% (from 18%)
- 2012: Standard rate raised from 25% to 27%, the highest in the EU
- 2004: Hungary joined the EU
- 1988: VAT introduced in Hungary
Is the VAT rate the same everywhere in Hungary?
Yes. The same VAT rates apply throughout Hungary, and there are no regional rates or special VAT territories.
Good to know
At 27%, Hungary has the highest standard VAT rate in the EU. It also uses the 5% rate widely: restaurant meals, accommodation, many basic foods and internet access all get it.
Hungary was an early adopter of real-time reporting. Since 2021, data on almost every invoice issued under a Hungarian VAT number must be uploaded to NAV's Online Számla system, including B2C invoices.
The subjective VAT exemption threshold for small businesses is scheduled to rise again, to HUF 22 million in 2027 and HUF 24 million in 2028.
Zero-Rated and Exempt Supplies in Hungary
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU supplies of goods to VAT-registered customers
- Daily newspapers published at least four times a week
- International transport of goods
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial and insurance services
- Medical services provided as public services
- Public education, cultural and sporting services
- Letting of land and buildings (option to tax available)
- Sale of used buildings and non-building land
Hungary VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Hungary.
| Local name | Általános forgalmi adó (ÁFA) |
|---|---|
| VAT number format | HU + 8 digits (e.g. HU12345678) |
| Registration threshold | No registration threshold: every business must register before starting. Resident small businesses with annual turnover up to HUF 20 million (2026) may choose the subjective VAT exemption (alanyi adómentesség). |
| Non-resident businesses | Non-established businesses must register before making taxable supplies in Hungary (except where OSS or reverse charge applies); no threshold |
| Filing frequency | Monthly, quarterly or annual depending on the size of the VAT liability; new businesses usually start monthly |
| Filing and payment deadline | 20th day of the month following a monthly or quarterly period; 25 February for annual filers |
| E-invoicing / reporting | No general B2B e-invoicing mandate, but real-time invoice reporting (RTIR) to the NAV Online Számla system is required for almost all invoices issued under a Hungarian VAT number |
| Tax authority | Nemzeti Adó- és Vámhivatal (NAV, National Tax and Customs Administration) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Nemzeti Adó- és Vámhivatal (NAV, National Tax and Customs Administration) before relying on them.
Cross-Border Sales and Refunds in Hungary
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Hungarian consumers charge 27% Hungarian VAT. They normally report it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, instead of registering in Hungary.
Tourist VAT refunds: Yes. Non-EU residents can reclaim VAT on goods exported within 90 days, subject to a minimum purchase amount that is high by EU standards (about EUR 175 in forints) and customs validation.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Hungary
What is the current VAT rate in Hungary?
The standard VAT rate in Hungary is 27% in 2026. Other rates in force: 18% (reduced rate), 5% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Hungary?
To add 27% VAT, multiply the net price by 1.27. To remove it from a VAT-inclusive price, divide by 1.27; the difference is the VAT. The calculator at the top of this page does both.
Why is VAT so high in Hungary?
Hungary's 27% standard rate has been the highest in the EU since 2012, when it rose from 25% to raise revenue. Many everyday items such as restaurant meals, basic foods and accommodation are taxed at 5% instead.
What is the VAT rate for restaurants in Hungary?
Food and non-alcoholic drinks prepared and served on site are taxed at 5%. Alcoholic drinks remain at 27%, and Hungarian restaurants usually also add a service charge that is subject to VAT.
What is the VAT exemption limit in Hungary in 2026?
Resident small businesses can choose the subjective VAT exemption (alanyi adómentesség) if annual turnover does not exceed HUF 20 million in 2026. They must still be registered with NAV.
Who needs to register for VAT in Hungary?
Registration threshold: No registration threshold: every business must register before starting. Resident small businesses with annual turnover up to HUF 20 million (2026) may choose the subjective VAT exemption (alanyi adómentesség). Foreign businesses: Non-established businesses must register before making taxable supplies in Hungary (except where OSS or reverse charge applies); no threshold.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.