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Hungary: Domestic Corporate Taxation

Sales Taxes and VAT

There are three main VAT rates in Hungary:

  • The main rate is 27% (25% prior to 2012) payable on products and services;
  • An 18% rate is applicable for basic food products and district heating services;
  • A 5% rate applies to pharmaceuticals and certain medical equipment, books and newspapers. Services not subject to VAT include the sale or rental of residential property, postal and financial services, education, certain health and public-television services, and sport and lottery services.



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