{"id":14257,"date":"2025-11-27T16:50:32","date_gmt":"2025-11-27T16:50:32","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=14257"},"modified":"2026-02-04T12:35:06","modified_gmt":"2026-02-04T12:35:06","slug":"milyen-valtozasokat-hoz-a-2025-oszi-adocsomag","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/milyen-valtozasokat-hoz-a-2025-oszi-adocsomag","title":{"rendered":"What Changes Does the 2025 Autumn Tax Package Bring?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"14257\" class=\"elementor elementor-14257\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f089b8 e-flex e-con-boxed e-con e-parent\" data-id=\"2f089b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d881049 e-con-full e-flex e-con e-child\" data-id=\"d881049\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6e7b6b elementor-widget elementor-widget-text-editor\" data-id=\"a6e7b6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>In November 2025, the Hungarian Parliament adopted two closely related tax packages:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fe24a0 elementor-widget elementor-widget-text-editor\" data-id=\"3fe24a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"text-align: left;\">The first is Act LXXXIII of 2025 on amendments to certain tax laws aimed at reducing administrative burdens and ensuring legal harmonisation (the \u201cfirst tax package\u201d),<\/li><li style=\"text-align: left;\">The second is Act LXXXIV of 2025 on measures to reduce the tax burden of businesses (the \u201csecond tax package\u201d).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39f24882 e-flex e-con-boxed e-con e-parent\" data-id=\"39f24882\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1668f90 elementor-widget elementor-widget-text-editor\" data-id=\"1668f90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The first tax package mainly contains legal harmonisation and technical amendments, as well as measures to reduce administrative burdens (e.g. VAT group rules, global minimum tax, clarifications to tax administration and accounting rules). The second tax package introduces real, substantial tax cuts and administrative simplifications\u2014primarily for SMEs, KIVA taxpayers, sole entrepreneurs, retailers, and energy service providers.<\/p><p>Below we summarise the key changes by thematic area. This summary is not exhaustive; specific transactions or business decisions require an assessment of the individual facts and circumstances.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a953757 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"a953757\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-802dc24 e-con-full e-flex e-con e-child\" data-id=\"802dc24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee241f8 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"ee241f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/icteuropa.hu\/en\/bertranszparencia\/lead-magnet-utmutato\/\">Breaches of pay transparency regulations may result in fines of up to HUF 10 million<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04b69ad elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"04b69ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/icteuropa.hu\/en\/bertranszparencia\/lead-magnet-utmutato\/\">With our quick compliance assessment, you can evaluate how secure your company currently is.<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-397feba elementor-mobile-align-justify elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"397feba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/icteuropa.hu\/en\/bertranszparencia\/lead-magnet-utmutato\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Take the test<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89dba09 elementor-widget elementor-widget-text-editor\" data-id=\"89dba09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: left;\"><strong>I. Personal Income Tax \u2013 Crypto, Family Benefits, Lump-Sum Taxpayers<\/strong><\/h2><h5 style=\"text-align: left;\"><strong>1. Crypto Transactions \u2013 unlimited loss offset<\/strong><\/h5><p>A major simplification in the first tax package is the removal of the previous two-year time limit for loss offset related to crypto transactions.<\/p><ul><li>Currently, individuals may offset their annual crypto gains only with results from the preceding two tax years.<\/li><li>Under the new rules, losses realised in any prior year may be offset\u2014without a time limit\u2014against future gains, provided these losses were previously declared.<\/li><\/ul><p>A key administrative requirement is that individuals must maintain records showing the amount of unused losses eligible for tax offset, and must include this information in their tax return.<\/p><p>The amendment may already be applied in the tax return for 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed299de e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"ed299de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d86007d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d86007d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Egy hi\u00e1nyos b\u00e9rpolitika milli\u00f3kba ker\u00fclhet<\/strong> \u2013 k\u00e9rje szak\u00e9rt\u0151i \u00fatmutat\u00f3nkat!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7794108 elementor-widget elementor-widget-button\" data-id=\"7794108\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Consult an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e8b6d3 elementor-widget elementor-widget-text-editor\" data-id=\"9e8b6d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>2. Tax Relief for Mothers with Multiple Children \u2013 simplified withholding declaration<\/strong><\/h5><p>Administrative simplifications accompany the lifelong PIT exemption gradually introduced for mothers with two or three children:<\/p><ul><li>From 2026, eligible mothers may indicate their entitlement directly on the standard family allowance declaration.<\/li><li>\u201cContinuing\u201d withholding declarations will be allowed: employers\/payers may treat a declaration submitted in 2025 as valid until a new one is submitted.<\/li><\/ul><p>This means eligible mothers will no longer need to file a new declaration each year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9394329 elementor-widget elementor-widget-text-editor\" data-id=\"9394329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>3. Food Purchases allowed with SZ\u00c9P Card<\/strong><\/h5><p>On a temporary basis, between 1 December 2025 and 30 April 2026, SZ\u00c9P Card balances may also be used for food purchases at the following types of retailers:<\/p><ul><li>mixed food retail,<\/li><li>fruit and vegetable shops,<\/li><li>meat and meat product shops,<\/li><li>fish shops,<\/li><li>bakery and confectionery retail,<\/li><li>other food retail.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65c56c9 elementor-widget elementor-widget-text-editor\" data-id=\"65c56c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>4. Lump-Sum Taxpayers \u2013 increased cost ratio<\/strong><\/h5><p>The second tax package increases the deductible cost ratio for lump-sum (\u00e1tal\u00e1nyad\u00f3z\u00f3) sole entrepreneurs subject to the currently applicable 40% rate (typically service providers):<\/p><ul><li>to 45% from 2026,<\/li><li>to 50% from 2027.<\/li><\/ul><p>This results in a higher deemed cost portion and lower taxable income, reducing PIT and expanding the contribution-exempt income portion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb45045 elementor-widget elementor-widget-text-editor\" data-id=\"cb45045\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>5. Tax exemption for Bank Compensation due to phishing fraud<\/strong><\/h5><p>A new rule affecting a broad range of individuals provides that compensation voluntarily and on an equitable basis paid by a bank to a customer who fell victim to phishing is treated as tax-exempt income.<\/p><ul><li>The exemption applies up to the amount of the actual loss.<\/li><li>Any compensation exceeding the actual loss is taxable under the general rules.<\/li><\/ul><p>The amendment applies from 20 November 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5708587 elementor-widget elementor-widget-text-editor\" data-id=\"5708587\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: left;\"><strong>II. Social Security, Social Contribution Tax (Szocho), Sole Entrepreneurs<\/strong><\/h2><h5><strong>\u00a0<\/strong><strong>1. \u201cLong-Term Commissioned Status\u201d \u2013 A New Insured Status<\/strong><\/h5><p>The first tax package introduces a new form of insured status: the \u201clong-term commissioned legal relationship\u201d.<\/p><ul><li>A commission agreement qualifies as long-term if the parties report it to the tax authority.<\/li><li>Insurance obligations arise regardless of remuneration amount; contributions and Szocho are payable on the actual fee, but at least 30% of the minimum wage.<\/li><li>The insured status and contribution payments continue until the principal reports the termination.<\/li><\/ul><p>The aim is twofold:<\/p><p>1) to reduce retrospective, back-dated reporting, and<\/p><p>2) to improve access to benefits (e.g. sick pay) for contractors.<\/p><p>Effective from 1 January 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfb7024 elementor-widget elementor-widget-text-editor\" data-id=\"cfb7024\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>2. Full-Time Sole and Corporate Entrepreneurs \u2013 lower minimum Szocho base<\/strong><\/h5><p>The second tax package lowers the minimum Szocho base for full-time sole and corporate entrepreneurs:<\/p><ul><li>from 112.5% of the minimum wage to<\/li><li>100% of the minimum wage from 2026.<\/li><\/ul><p>This reduces the compulsory contribution burden for entrepreneurs who pay contributions on the minimum base.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1233af2 elementor-widget elementor-widget-text-editor\" data-id=\"1233af2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>3. Quarterly reporting of Social Security Contributions for sole entrepreneurs<\/strong><\/h5><p>From 2026, sole entrepreneurs taxed under the entrepreneurial income method:<\/p><ul><li>will determine and pay social security contributions and Szocho quarterly,<\/li><li>and will report them monthly within the quarterly return\u2014similar to lump-sum taxpayers.<\/li><\/ul><p>This offers liquidity and administrative benefits to tens of thousands of entrepreneurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b700ce5 elementor-widget elementor-widget-text-editor\" data-id=\"b700ce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>4. Unified Social Security Information Platform<\/strong><\/h5><p>The first tax package provides for the creation of a comprehensive system allowing individuals to access their:<\/p><ul><li>pension-related contributions,<\/li><li>health insurance benefit data,<\/li><li>health service contribution information<\/li><\/ul><p>on a single platform.<\/p><p>This simplifies administration and helps with planning and verifying contribution payments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f53e05d e-con-full e-flex e-con e-child\" data-id=\"f53e05d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0199e3f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0199e3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>See what tax opportunities the autumn package opens up for your company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b73fda8 elementor-widget elementor-widget-button\" data-id=\"b73fda8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#services-contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I would like a free consultation!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d5b45a elementor-widget elementor-widget-text-editor\" data-id=\"7d5b45a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>III. Value Added Tax<\/strong><\/h2><h5>1. VAT Groups \u2013 Simplified Formation, Stricter Liability<\/h5><p>Key amendments to VAT group rules include:<\/p><ul><li>Simplified formation: it will be sufficient for members to declare that their systems can distinguish intra-group and external transactions; detailed documentation will no longer be required.<\/li><li>Group representative termination: if the representative\u2019s status ceases, members must appoint a new representative within 15 days. Failing this, the tax authority designates the member with the highest tax performance. The group will no longer automatically terminate in such cases.<\/li><li>Extended joint and several liability: group members will now also be jointly and severally liable for sanctions under the Tax Administration Act (Art.), not only for VAT obligations.<\/li><\/ul><p>Effective from 20 December 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aef20f9 elementor-widget elementor-widget-text-editor\" data-id=\"aef20f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>2. New data reporting in VAT returns \u2013 Deducted VAT at invoice level<\/strong><\/h5><p>From 1 July 2026, a new data field will be added to the domestic recapitulative statement (M sheets):<\/p><ul><li>in addition to the taxable amount and VAT charged, the deductible VAT per invoice must also be declared;<\/li><li>the requirement applies to adjustment, cancellation, and advance-payment invoices (K sheets);<\/li><li>only taxpayers using the eVAT system are exempt.<\/li><\/ul><p>The rule applies from the tax period covering 1 July 2026. Businesses must prepare their invoicing and accounting systems in time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20b65e1 elementor-widget elementor-widget-text-editor\" data-id=\"20b65e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>3. Small Taxpayer Exemption \u2013 Threshold increasing to HUF 24 Million<\/strong><\/h5><p>The second tax package raises the VAT small-taxpayer (alanyi mentess\u00e9g) threshold as follows:<\/p><ul><li>2024\u20132025: HUF 18 million<\/li><li>2026: HUF 20 million<\/li><li>2027: HUF 22 million<\/li><li>2028: HUF 24 million<\/li><\/ul><p>This is significant for micro-enterprises and sole entrepreneurs, allowing VAT-exempt operation up to higher turnover levels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5afe23 elementor-widget elementor-widget-text-editor\" data-id=\"c5afe23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>4. VAT on Beef reduced to 5%<\/strong><\/h5><p>From 1 January 2026, the VAT rate is reduced from 27% to 5% for meat, slaughter by-products, and offal of domesticated cattle intended for consumption.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f632c elementor-widget elementor-widget-text-editor\" data-id=\"69f632c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>5. VAT Refund for Foreign Travellers \u2013 formal clarifications<\/strong><\/h5><p>The first tax package clarifies the formal requirements (documents, certifications) for VAT refunds to foreign travellers. The changes apply from 20 November 2025, with further details to be set out in implementing regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa7bf02 e-con-full e-flex e-con e-child\" data-id=\"aa7bf02\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e102b44 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e102b44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Discover what <strong>new liquidity benefits<\/strong> the tax package could create for your company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4476921 elementor-widget elementor-widget-button\" data-id=\"4476921\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#services-contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover the Opportunities!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0cbc00 elementor-widget elementor-widget-text-editor\" data-id=\"b0cbc00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: left;\"><strong>IV. Corporate Income Tax and Global Minimum Tax<\/strong><\/h2><h5 style=\"text-align: left;\"><strong>1.\u00a0<\/strong><strong> R&amp;D Tax Credit \u2013 Lower Cap, More Flexible Reversion<\/strong><\/h5><p><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\">Rules <\/span>for the global-minimum-tax-compatible R&amp;D tax credit introduced last year are<span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\"> amended in two ways:<\/span><\/p><ul><li>For projects undertaken with universities, the Academy of Sciences, or research institutes, the credit cap\u2014previously 100% of costs\u2014is adjusted to activity-specific aid intensities, while retaining the annual limit of HUF 500 million.<\/li><li>From 20 December 2025, the new intensities are:<ul><li>basic research: 100%,<\/li><li>applied (industrial) research: 50%,<\/li><li>experimental development: 25%.<\/li><\/ul><\/li><li>Taxpayers may revert to the \u201ctraditional\u201d corporate tax deduction after 5 years (instead of the current 6).<\/li><\/ul><p>This allows companies to revisit their R&amp;D strategies earlier in light of both global minimum tax and Hungarian CIT incentives.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b5d0b4 elementor-widget elementor-widget-text-editor\" data-id=\"2b5d0b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>2. New Investment Tax Credit for \u201cclean technologies\u201d<\/strong><\/h5><p>\u00a0The second tax package introduces a new CIT tax credit for investments creating or expanding manufacturing capacity for clean technologies.<\/p><ul><li>Maximum aid intensity: 15% in Budapest, 35% outside Budapest.<\/li><li>The investment is eligible only if, without aid, it would be carried out outside the EEA.<\/li><li>Transitional rules allow certain projects previously notified under another investment tax credit to transfer to this category.<\/li><\/ul><p>The existing \u201cnet-zero strategic investment\u201d credit is discontinued, as the EU crisis framework expires in 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8b716d elementor-widget elementor-widget-text-editor\" data-id=\"a8b716d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>3. New Environmental Investment Tax Credit<\/strong><\/h5><p>A new CIT credit applies to investments and refurbishments aimed at eliminating environmental damage or achieving other ecological objectives:<\/p><ul><li>Available for projects with a present value of at least HUF 100 million.<\/li><li>For remediation of environmental damage: 100% of eligible costs.<\/li><li>For other ecological investments: 70% of eligible costs, plus an additional 20 percentage points for small and 10 points for medium-sized enterprises.<\/li><li>Maximum benefit: EUR 30 million present value.<\/li><li>The credit may reduce CIT liability by up to 70%.<\/li><li>Prior notification to the Ministry of National Economy is required before the start of the planned investment; NAV audit is mandatory within three years of claiming the credit.<\/li><\/ul><p>First applicable in tax year 2026 and for investments starting after 1 January 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deb7aa8 elementor-widget elementor-widget-text-editor\" data-id=\"deb7aa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>4. Corporate Income Tax advance payment frequency<\/strong><\/h5><ul><li>From 1 January 2026, the threshold for quarterly CIT advance payments increases from HUF 5 million to HUF 20 million of prior-year CIT payable. Only taxpayers exceeding this amount must pay advances monthly.<\/li><li>The new rule applies for returns submitted after 31 December 2025 based on 2025 CIT liability.<\/li><li>The deadline for the final quarterly advance is moved forward to the 20th day of the last month of the quarter.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb55272 elementor-widget elementor-widget-text-editor\" data-id=\"bb55272\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>5. Global Minimum Tax \u2013 New Safe Harbour Definitions<\/strong><\/h5><p>\u00a0Amendments to the supplementary tax law ensuring the global minimum tax include:<\/p><ul><li>the introduction of simplified covered taxes, simplified effective tax rate, qualified country-by-country report, and qualified financial statements as statutory definitions;<\/li><li>clarification of percentage values to be used when applying the substance-based income exclusion (e.g. 9.6% for payroll and 7.6% for tangible assets for tax years starting in 2025).<\/li><\/ul><p>This enhances legal certainty for multinational groups applying Safe Harbour rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0acd1d8 elementor-widget elementor-widget-text-editor\" data-id=\"0acd1d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: left;\"><strong>V. Small Business Tax (KIVA)<\/strong><\/h2><h5 style=\"text-align: left;\"><strong>\u00a0<\/strong><strong>1. Electronic Money Excluded from KIVA \u201cCash\u201d Value<\/strong><\/h5><p>Under the first tax package, electronic money is removed from the definition of \u201ccash\u201d under the KIVA rules.<\/p><p>From 2026, changes in electronic money must be disregarded when calculating the annual change in cash that adjusts the tax base.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f201ac elementor-widget elementor-widget-text-editor\" data-id=\"1f201ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>2. Full-Time Corporate Entrepreneurs\u2019 Remuneration<\/strong><\/h5>\n<p>\u00a0From 1 January 2026, remuneration attributable to full-time corporate entrepreneurs must equal at least 100% of the guaranteed wage minimum (currently 112.5%).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-199e9db elementor-widget elementor-widget-text-editor\" data-id=\"199e9db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>3. Higher Entry and Exit Thresholds for KIVA<\/strong><\/h5><p>\u00a0The second tax package significantly broadens KIVA eligibility:<\/p><ul><li>Entry thresholds:<ul><li>maximum average statistical headcount: 50 \u2192 100<\/li><li>revenue and balance sheet total: HUF 3 billion \u2192 HUF 6 billion<\/li><li>new thresholds may be applied from 1 December 2025.<\/li><\/ul><\/li><li>Exit thresholds from 2026:<ul><li>revenue limit: HUF 6 billion \u2192 HUF 12 billion<\/li><li>headcount limit: 100 \u2192 200<\/li><\/ul><\/li><\/ul><p>As a result, many medium-sized enterprises may also consider switching from CIT to KIVA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a7389a elementor-widget elementor-widget-text-editor\" data-id=\"4a7389a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>VI. Duties (Illet\u00e9k)<\/strong><\/h2>\n<h5 style=\"text-align: left;\"><strong>&nbsp;<\/strong><strong>1. Waiver of Loan in Liquidation \u2013 General Duty Exemption<\/strong><\/h5>\n<p>If, during liquidation, a shareholder waives a receivable against the company, the acquisition is exempt from duty,<\/p>\n<ul>\n<li>provided that the liquidation ends with the company\u2019s deletion from the register.<\/li>\n<li>If not, the suspended duty must be paid with late-payment interest.<\/li>\n<\/ul>\n<p>Effective from 1 January 2026.<\/p>\n<h5 style=\"text-align: left;\"><strong>2. \u201cLeaseholder\u2019s Right\u201d in the Duties Act<\/strong><\/h5>\n<p>The concept of \u201cleaseholder\u2019s right\u201d, introduced in real estate registration law from 2025, is now incorporated into the Duties Act as well\u2014e.g. in relation to the reduced duty rates for properties purchased for resale.<\/p>\n<p>Effective from 1 January 2026; particularly relevant for real-estate transactions involving financial leasing.<\/p>\n<h2 style=\"text-align: left;\"><strong>VII. Special Taxes, Advertising Tax, Excise Duty<\/strong><\/h2>\n<h5><strong>&nbsp;<\/strong><strong>1. The returning of Advertising Tax from 1 July 2026<\/strong><\/h5>\n<p>The suspended advertising tax is extended only by half a year:<\/p>\n<ul>\n<li>Without another extension, the advertising tax will again become payable from 1 July 2026.<\/li>\n<li>Media and advertising market participants should plan ahead\u2014especially regarding long-term contracts.<\/li>\n<\/ul>\n<h5 style=\"text-align: left;\"><strong>2. New Tax Credit for the \u201cRobin Hood Tax\u201d (Energy Providers\u2019 Income Tax)<\/strong><\/h5>\n<p>From 2026, a new investment tax credit can reduce the energy providers\u2019 income tax (Robin Hood tax):<\/p>\n<ul>\n<li>The credit may be used in the year the energy-related investment is put into service and in the following five tax years, up to 80% of the tax payable.<\/li>\n<li>The amount is capped at 50% of the difference between eligible costs and adjusted depreciation (present value).<\/li>\n<\/ul>\n<p>This supports financing large energy infrastructure investments.<\/p>\n<h5 style=\"text-align: left;\"><strong>3. Retail Sector Special Tax \u2013 higher brackets<\/strong><\/h5>\n<p>The second tax package eases the brackets of the retail special tax, reducing the burden for many retailers:<\/p>\n<ul>\n<li>0% rate up to HUF 1 billion (previously HUF 500 million),<\/li>\n<li>the 0.15% bracket upper limit: HUF 30 \u2192 50 billion,<\/li>\n<li>the 1% bracket upper limit: HUF 100 \u2192 150 billion,<\/li>\n<li>the top 4.5% rate applies only above HUF 150 billion.<\/li>\n<\/ul>\n<p>Applicable already for the 2025 tax year. (Rules for fuel retailers remain unchanged.)<\/p>\n<h5 style=\"text-align: left;\"><strong>4. Excise Duty increase postponed<\/strong><\/h5>\n<p>The automatic, inflation-based excise increase on petrol, paraffin, and diesel will take effect not on 1 January 2026 but on 1 July 2026.<\/p>\n<h5 style=\"text-align: left;\"><strong>5. Related but Separate Regulation: Increase of the Bank Special Tax<\/strong><\/h5>\n<p>Government Decree 358\/2025 (XII.13.) sets higher bank special tax rates to partly offset tax cuts in the autumn packages:<\/p>\n<ul>\n<li>in 2026, banks will pay 10% (instead of 8%) on the first HUF 20 billion of their tax base;<\/li>\n<li>and 30% (instead of 20%) above this amount;<\/li>\n<li>meanwhile, the government bond-related tax credit may reduce the tax only up to 30% (previously 50%).<\/li>\n<\/ul>\n<p>Government estimates indicate revenue increasing from HUF 180 billion to HUF 360 billion, providing partial coverage for the business tax reductions.<\/p>\n<p style=\"text-align: right;\"><strong>Author<\/strong>J\u00f3zsef Vizer, Lead Tax Advisor at ICT Business Advisory Zrt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3cb931 e-con-full e-flex e-con e-child\" data-id=\"d3cb931\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c999c05 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c999c05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Start 2026 with a Competitive Edge \u2014 Get Ready Before the Year Ends!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebe38fe elementor-widget elementor-widget-button\" data-id=\"ebe38fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#services-contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get an Assessment!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4a6ee elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"4f4a6ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Jogi nyilatkozat:<\/i><\/p><p><i>Jelen \u00edr\u00e1s t\u00e1j\u00e9koztat\u00f3 jelleg\u0171, nem min\u0151s\u00fcl tan\u00e1csad\u00e1snak. Konkr\u00e9t d\u00f6nt\u00e9s el\u0151tt k\u00e9rje szak\u00e9rt\u0151nk szem\u00e9lyre szabott v\u00e9lem\u00e9ny\u00e9t.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88d3160 e-flex e-con-boxed e-con e-parent\" data-id=\"88d3160\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>In November 2025, the Hungarian Parliament adopted two closely related tax packages:<br \/>\nAz els\u0151 az egyes ad\u00f3t\u00f6rv\u00e9nyek adminisztr\u00e1ci\u00f3t cs\u00f6kkent\u0151 \u00e9s jogharmoniz\u00e1ci\u00f3s c\u00e9l\u00fa m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2025. \u00e9vi LXXXIII. t\u00f6rv\u00e9nyben (az \u201eels\u0151 ad\u00f3csomag\u201d),<br \/>\nA m\u00e1sodik pedig a v\u00e1llalkoz\u00e1sok ad\u00f3terheit cs\u00f6kkent\u0151 int\u00e9zked\u00e9sekr\u0151l sz\u00f3l\u00f3 2025. \u00e9vi LXXXIV. t\u00f6rv\u00e9nyben (a \u201em\u00e1sodik ad\u00f3csomag\u201d) ker\u00fclt kihirdet\u00e9sre.<\/p>","protected":false},"author":3,"featured_media":14273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-14257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Milyen v\u00e1ltoz\u00e1sokat hoz a 2025. \u0151szi ad\u00f3csomag? - ICTEuropa<\/title>\n<meta name=\"description\" content=\"Az Orsz\u00e1ggy\u0171l\u00e9s 2025 november\u00e9ben k\u00e9t, egym\u00e1shoz szorosan kapcsol\u00f3d\u00f3 ad\u00f3csomagot fogadott el. 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