Hungary VAT / Sales Tax

Detailed vat / sales tax rates and rules for Hungary in 2026.

VAT / Sales TaxHUF

Hungary has the world's highest standard VAT (áFA - általános forgalmi adó) rate at 27%. This high rate is partially offset by reduced rates of 18% and 5% on essential goods. The 5% rate on new residential housing (up to 150 m² for apartments, 300 m² for houses) has been a significant incentive for the construction sector.

Standard Rate

27%

Registration Threshold

HUF 12,000,000 (approximately €31,000) in annual turnover

Reduced Rates

18% — Basic food products (milk, dairy, bread, flour), accommodation services, restaurant meals, internet access5% — Pharmaceutical products, medical equipment, books, newspapers, new residential property, live music performances, district heating, fresh meat, eggs, poultry0% — Intra-EU supplies, exports

How Hungary VAT / Sales Tax compares

Hungary’s standard VAT / sales tax rate of 27% is the 1st highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.