Resources
Certain information is available in Hungarian only.
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List of key laws and regulations
(with links)
Description Link Accounting Act Act C of 2000 Special rules for foundations and other organisations Gov. decree 479/2016 (XII. 28.) Statutory audit Act LXXV of 2007 Rules of taxation procedures Act CL of 2017 Tax administration procedures Act CLI of 2017 Tax authority enforcement procedures Act CLIII of 2017 Building tax Act C of 1990 Chamber contribution Act CXXI of 1999 Communal tax for individuals Act C of 1990 Corporate income tax (CIT) Act LXXXI of 1996 Customs duty Act CLII of 2017 Duty Act XCIII of 1990 Excise duty Act LXVIII of 2016 Fixed-rate tax for small businesses (KATA) Act XIII of 2022 Innovation contribution Act LXXVI of 2014 Land tax Act C of 1990 Personal income tax (PIT) Act CXVII of 1995 Public health product tax (NETA) Act CIII of 2011 Registration tax Act CX of 2003 Rehabilitation contribution Act CXCI of 2011 Regulation on Fiscal Cash Registers MNE (NGM) decree 48/2013. (XI. 15.) Regulation on electronic cash register and electronic receipt MNE (NGM) decree 8/2025. (III. 31.) Retail trade tax and supplementary retail tax Act XLV of 2020 Small business tax (KIVA) Act CXLVII of 2012 Social contribution tax Act LII of 2018 Social security contribution Act CXXII of 2019 Tourism development contribution Act LXVI of 2016 Tourism tax Act C of 1990 Vehicle tax Act LXXXII of 1991 Value added tax (VAT) Act CXXVII of 2007 Local government taxes https://hakka.allamkincstar.gov.hu/ Municipal decrees https://or.njt.hu/ Note: links point to the official NJT entries.
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Useful information on website of the NTCA
Useful NAV resources — some pages are in Hungarian only. Description Link Information booklets https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2025 Minimum wage and guaranteed wage https://nav.gov.hu/ugyfeliranytu/adokulcsok_jarulekmertekek/minimalber_garantalt Tax and contribution rates https://nav.gov.hu/ugyfeliranytu/adokulcsok_jarulekmertekek Forms https://nav.gov.hu/nyomtatvanyok NTCA's bank account numbers https://nav.gov.hu/pfile/file?path=/en/linked-files-1/list-of-ntca-tax-and-customs-account-numbers-effective-from-1-january-2025- -
Ministry‑licensed service providers
Ministry resources — some pages are in Hungarian only. Description Link Tax advisors https://penzugyiszakkepzes.kormany.hu/nevjegyzek-adotanacsadok Tax experts https://penzugyiszakkepzes.kormany.hu/nevjegyzek-adoszakertok Chartered tax experts https://penzugyiszakkepzes.kormany.hu/nevjegyzek-okleveles-adoszakertok Accountants https://penzugyiszakkepzes.kormany.hu/nevjegyzek-konyvviteli-szolgaltatast-vegzok Note: links point to the official pages of Ministry for National Economy.