The focus is on tax breaks, obligations and clarifications of regulations affecting companies.

Corporation tax (TAO)

from 2025 recognised as a cost or expense become eligible for spectacular team sports, with a turnover of at least 75% of free allowances granted to professional sports organisations that derive income from sporting activities. The conditions are that these benefits may not exceed the following limits on the annual turnover of the sponsoring company 1 percent of, the benefit should not be made under the known corporate tax base and tax relief and the sponsor should have a certificate issued by the sports organisation.
Funding opportunities for spectator team sport as a new claim will be extended to support the running costs of the sports property.

The R&D tax credits applicable from 2024 have been clarified, making it clear that the tax relief is only applicable to R&D projects that started on or after 1 January 2024.

Global minimum tax

The following are subject to the global minimum tax domestic taxpayers, which are members of a large group of companies, and where the consolidated financial statements of the ultimate parent company show annual revenue equal to or greater than 750 million euros.
Under the legislation, the domestic group member, or a designated local entity acting on its behalf, must declare tax liability and provide information on the group to the tax authorities. The data for the 2024 tax year must be submitted by 31 December 2024 at the latest on the on the GLOBE form, through the ONYA system .

Small business tax (KIVA)

The KIVA tax rate, entry thresholds and conditions remain unchanged in 2025.
What's new however, in the case of a merger or division, if the transformation is at book value (i.e. no asset valuation is carried out), KIVA subjectivity can be maintained.
To do this, the day after the conversion within 15 days must be reported to the tax authorities.
Tax liability arises on the date of the merger or division.

Car tax and company car tax

from 2025 the annual rate of vehicle tax, published in July of the previous year by the CSO increases with the rate of inflation. The tax rate is published by the NAV by 31 October each year, but for 2025 it is exceptionally available from 15 December 2024.
The new regulation also covers company car tax, for which the same valorisation procedure is applied, this represents an increase of around 20 percent for the tax by 2025.

Hybrid and plug-in hybrid vehicles with the Ecolabels 5P and 5N put on the market by 31 December 2024 until 31 December 2026 are exempt from paying vehicle tax or company car tax.

Retail sales tax

The range of taxable persons is extended with those platform operators (both domestic and foreign), who provide an online marketplace for sellers carrying out retail activities. As a result of the amendment, platform operators will have to pay retail tax based on the net turnover of goods sold on the platform. In this case, the taxable person will therefore be the platform operator and not the retailer.

General sales tax (VAT)

To be extended the reduced rate for the sale of new residential property 5% VAT rate, which will therefore remain applicable until 31 December 2026. If certain conditions are met, in the case of prolonged construction works, up to will be applicable until the end of 2030 the reduced tax rate.

From 2025, the summary report on incoming invoices required as part of the VAT return will have to be provided in HUF instead of thousands of HUF. The main lines of the return will continue to be rounded to thousands of forints.

From 2025, the reverse charge will apply to the supply of natural gas by a taxable dealer through a natural gas system or a network connected to a system within the Union gas sales, thus the reverse charge applies to domestic sellers. The legislation imposes reporting obligations on taxable persons.

from 2025 more stringent conditions apply to the importer's right of deduction an indirect customs representative in connection with the import of products.

From e-Nyugta system introduction postponed 1 July 2025.

Accounting law change

Changes to the audit engagement limits. A For accounting statements for financial years starting from 1 January 2025, entities will have to determine whether they are exempt from the audit based on the new thresholds.
Condition for exemption, that the average net turnover for the previous two financial years up to HUF 600 million and the average number of people employed should be not exceed 50 persons.

From simplified annual accounts for the preparation of thresholds are also rising from the 2025 financial year. From HUF 1.2 billion for the balance sheet total HUF 2 billion, while the annual revenue limit rose from HUF 2.4 billion increases to HUF 4 billion, on the number of staff 50 person limit unchanged remain.

The preparation of consolidated financial statements thresholds also change.
Balance sheet total from HUF 6 billion HUF 10 billion, while annual net sales increased from HUF 12 billion rises to HUF 20 billion, the limit on the number of 250 people remain.

Personal income tax

From 1 July 2025, the family tax allowance for dependants monthly amount significantly, from the current value rises by a factor of one and a half. The second step Further growth from 2026 from which date the current rebate on the doubles.

Employers for workers under 35 years of age housing allowance of HUF 1,8 million per year may be given as fringe benefits, rent or home loan repayments to cover.
The aid shall not exceed certified expenditure by the employee.
About the allowance employers are obliged to provide information Then.

The annual limit of the SZÉP card from HUF 450 thousand rises to 570 thousand forints, and its usability is also extended. 50% of the amount transferred to the card from 2025 for housing renovation will also be usable. Furthermore, a new sub-account will sport and an active lifestyle support services can be spent.

New tax-free benefits will also be introduced. For example, from 2025 zoo entrance ticket can also be given tax-free, in the same way as for sport events, Cultural a pass or season ticket for services up to the monthly minimum wage.

Social contribution tax

The in a permanent investment account (TBSZ) investments placed premature cracking in the case of social contributions a tax liability arises on the bonding yield if the bonding period is less than 5 years. The rate of tax varies according to the length of the commitment period, so that within 3 years 13% social contribution tax is payable, while between 3 and 5 years 8% is payable, and beyond 5 years no tax liability.

Under the new rules on the labour market entrants' allowance, the employer may reduce the social contribution tax base by up to the amount of the minimum wage for one year instead of two years, and by 50% of the previously established allowance for the following 6 months.

The Training courses starting from 2025 for employers up to one year can enforce the vocational education or duális képzésben for students participating in the discount.
The benefit is only available if the employee has received vocational training ends up in your own employer, and in the second examination period following completion of the training take a professional examination.

Tamás Mendöl, Senior Tax Advisor, ICT Business Advisory Zrt.