Hungarian VAT (Általános forgalmi adó (áfa)) is divided into the following rates (as of 02/2024):
| Type |
Designation |
Rate |
Desctiption |
Standard rate /
Standard tax rate |
- |
27% |
|
| Intermediate rate |
- |
18% |
- Milk and dairy products
- Products made from cereals, flour, starch and milk
- Admission to music and dance events
|
| Reduced rate |
- |
5% |
- Medicinal products,
- traditional herbal medicines,
- medical radioactive isotopes,
- infant formula for special medical purposes and breast milk substitutes
- Medical products
- Books, newspapers, magazines and sheet music
- Livestock or meat from livestock, offal (pork, beef, sheep, goat, fish suitable for human consumption)
- Sale of real estate
- Commercial accommodation services
- district heating
- Internet access services
|
| Certain products with tax stamp (AJT - adójegyes) |
AJT "adójegyes" |
- |
|
| Tax exempt |
AM/TAM "adómentes" |
0% |
- Postal services
- Nursing and medical services
- Services in the education sector
- (Folk) art
- Services NGO services
- Insurance and financial services
- and others
|
A complete list of products and services that fall under the respective VAT classes can be found in Annex 3 of the Hungarian General VAT Act.
Mapping
The mapping of the different tax classes in the RetailForce DOM (Document Object Model) can be found in the country properties Hungary (fiscalCountryProperties).
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