Tasse societarie in Ungheria

MAIN TAXES

TAX BASE

TAX RATE

Corporate Income Tax

For resident companies and non-resident companies carrying out business activity in Hungary through a permanent establishment: Modified pre-tax profit

(or the minimum income)

up to HUF 500 million

10%

over HUF 500 million

19%

For foreign companies alienating shares in real estate holding companies: capital gain derived from the alienation

19%

Local Business Tax

Net sales revenues, less the following:

• cost of materials

• cost of goods sold (up to a limited extent)

• cost of mediated services (up to a limited extent)

• value of subcontractors’ performance

• direct cost of R&D

2%

R&D Tax

Local Business Tax base

0.3%

Sectorial taxes

Special tax on credit institutions, Insurance tax, ‘Robin Hood tax on energy and other suppliers, Public utilities taxes, etc. For more details please see chapter “Other taxes and contributions