Hungary VAT (AFA) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Hungary applies the EU's highest standard rate at 27%, plus reduced rates of 18% and 5%.
How this is calculated
- Choose whether to add VAT (AFA) to a net amount or remove it from a VAT-inclusive gross amount.
- To add VAT: multiply the net by 1 plus the rate (x1.27 for the 27% standard rate). To remove VAT: divide the gross by 1 plus the rate.
- Select the Hungarian rate: 27% standard, 18% reduced or 5% reduced.
FAQ
What are Hungary's VAT rates in 2026?
The standard rate is 27%, the highest in the EU. There are two reduced rates: 18% (for example certain dairy and bakery products and hotel accommodation) and 5% (for example basic foods such as pork, poultry, eggs and milk, medicines, books and new residential property).
Which rate applies to my product or service?
Most goods and services are standard-rated at 27%. The 18% and 5% rates apply only to specific categories listed in the VAT Act (2007. evi CXXVII. torveny). Confirm the correct classification with NAV before relying on a reduced rate.
When must a business register for VAT?
A small-business VAT exemption (alanyi adomentesseg) is available up to an annual revenue threshold; above it, registration and charging VAT is mandatory. The EU One-Stop-Shop (OSS) scheme applies to cross-border sales. Check the current threshold and rules with NAV.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 9 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- PwC Worldwide Tax Summaries / NAV (1995. evi CXVII. tv.) — SZJA flat rate 15%
- NAV (Tbj. 2019. evi CXXII. tv.) — TB jarulek (employee) 18.5% from 1 Jan 2026
- NAV (2018. evi LXV. tv.) — Szocialis hozzajarulasi ado (employer) 13%
- NAV — Minimalber 322,800 HUF/month (2026)
- NAV — Atalanyado general cost ratio raised to 45% for 2026 (Act LXXXIV of 2025)
- European Commission / NAV (2007. evi CXXVII. tv.) — AFA standard rate 27%
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Hungary tax guides
- How Income Tax Works in Hungary (2026): Flat 15% SZJA and the 66.5% Net Rule →
- Social Contributions in Hungary (2026): the 18.5% TB Contribution and 13% Szocho →
- Self-Employed Tax in Hungary (2026): Atalanyado, the 45% Cost Ratio and KATA →
- How VAT (AFA) Works in Hungary (2026): 27% Standard Rate, 18% and 5% Reduced →