Hungary VAT calculator (ÁFA)
Hungary VAT calculator (ÁFA)Hungarian VAT is 27%, the highest standard rate in the EU, with reduced rates of 18% and 5% and a 0% rate on daily newspapers, and the alanyi adómentesség exemption holds while turnover stays at or under 18 million forints.
Worked example · Vat Amount
With Amount of 10,000, this model computes Vat Amount of 2,700. See the full working.
✓ Verified against 7 self-test cases Updated for 2026 · sources checked 2026-10-05
How áfa (vat) in Hungary is calculated
Hungary charges the highest standard VAT rate in the European Union: 27% of the tax base. Below it sit an 18% rate on certain foods and catering and a 5% rate on medicines, books, district heating and new residential property.
The 0% band is worth separating from the usual export zero-rating, because here it is a real domestic rate: NAV applies it to daily newspapers — those appearing at least four times a week. Because those sales are taxable at nil rather than exempt, they behave differently from the exempt activities listed in §§ 85–87 of the VAT Act, so the 0% band is offered as a category here while exemptions are not.
The subject exemption (alanyi adómentesség) limit rose from 12 million to 18 million forints, applicable retroactively from 1 January 2025, and eligibility looks at the previous year’s actual turnover alongside the current year’s expected figure. A page still quoting 12 million understates the limit by half.
Worked example
ShowHide the full working: 6 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount | 10,000 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Standard — 27% (the EU’s highest) |
| B2B reverse charge applies | no |
| Turnover this year | 0 |
| Turnover last year | 0 |
| Computed by the engine | |
| Rate | 0.27 |
| Effective Rate | 0.27 |
| Net Amount ✓ pinned | 10,000 |
| Vat Amount ✓ pinned | 2,700 |
| Gross Amount ✓ pinned | 12,700 |
| Must Register | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What is the VAT rate in Hungary?
27% as the standard rate — the highest in the EU — with reduced rates of 18% and 5%, and a 0% rate on daily newspapers published at least four times a week.
How much VAT is on 10 000 HUF?
2 700 HUF at the standard rate, for 12 700 HUF gross. At 18% it is 1 800 HUF and at 5% it is 500 HUF.
What is the alanyi adómentesség threshold?
18 million forints, raised from 12 million and applicable retroactively from 1 January 2025. Eligibility considers the previous year’s actual turnover and the current year’s expected turnover.
Is the 0% rate the same as being exempt?
No. Zero-rated sales — daily newspapers — are taxable at nil, which is a different position from the exempt activities listed in §§ 85–87 of the VAT Act. Only the zero rate is offered as a category here.
Sources
- NAV informacios fuzet 14 (kozzeteve 2026.01.22) — afa adomertekek · checked 2026-10-05
- NAV — tajekoztato az alanyi adomentesseg ertekhatar emeleserol (18 millio Ft) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 7 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 7 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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