# ÁFA Kalkulátor 2026 — Hungary VAT calculator

Source page: https://valem.run/calculators/hungary/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 10,000, this model computes Vat Amount of 2,700.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Turnover last year | number |

## Sources

- [NAV informacios fuzet 14 (kozzeteve 2026.01.22) — afa adomertekek](https://nav.gov.hu/pfile/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios-fuzetek---Aktualis%2F14.-informacios-fuzet---hasznos-tudnivalok-kezdo-afaalanyoknak) (checked 2026-10-05)
- [NAV — tajekoztato az alanyi adomentesseg ertekhatar emeleserol (18 millio Ft)](https://nav.gov.hu/ado/afa/tajekoztato-az-alanyi-adomentesseg-valasztasara-jogosito-ertekhatar-emeleserol) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/hungary/vat.json
- Compute by URL: https://valem.run/calculators/hungary/vat.json?amount=10000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `hungary/vat`)