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Helpers Finance Hungary

Kezdőlap
Magyarország
Budapest
Helpers Finance Hungary

Accountancy. Bookkeeping. HR and payroll. Specialized in foreign-owned companies in Hungary.

21/10/2026

🇭🇺 Hungary’s local business tax: why revenue and profit tell different stories

When planning to establish or operate a business in Hungary, corporate income tax is only part of the picture. Businesses also need to consider local business tax, known as HIPA.

With a maximum statutory rate of 2%, HIPA is calculated on a separate tax base that is not equivalent to accounting profit. Although certain costs can be deducted, many ordinary operating expenses cannot reduce the tax base.

The implications differ by business model:
• Trading businesses may deduct eligible costs of goods sold, significantly reducing their HIPA tax base.
• Service providers often have fewer deductible costs, as salaries, rent and most operating overheads are not deductible for HIPA purposes.
• Eligible small businesses may opt for a simplified method of calculating the tax base.
• Location matters: municipalities determine their local HIPA rate, up to the statutory maximum of 2%.

These differences can affect business costs and should be considered when preparing financial projections and choosing how to structure operations in Hungary.

HELPERS Finance supports international businesses with company formation, accounting and ongoing tax compliance.

📖 Read our article for a practical explanation of HIPA calculations, deductible costs and the simplified regime:
https://helpersfinance.hu/calculating-the-local-business-tax-base-in-hungary-hipa/

12/10/2026

KATA was first conceived to be the most favorable tax regime for small businesses. When new, strict rules were introduced in 2022, many small business operators were forced to find other alternatives or leave business operation altogether.

Now, in line with the campaign program of the new government, a new KATA proposal has been announced that would significantly improve the options of freelancers, although this would also mean a tax increase for most.

The most important changes proposed are as follows:

🔹 Monthly KATA contribution would increase to HUF 100,000 for full-time freelancers, and HUF 50,000 for those freelancing as a side-job - this is to properly cover social security related services.
🔹 Issuing invoices to business customers would become an option again.
🔹 The yearly KATA revenue limit would be raised to match the yearly VAT-free limit (currently they do not match, which is a hassle for everyone involved).

At the same time, critics of the proposal reproach how the new rules focus on discouraging disguised employment instead of truly supporting small businesses.

The proposal is still in front of the parliament; it is to be seen how much it will be improved before it is made into a law. Watch this space for updates!

05/10/2026

🇭🇺 Setting up a company in Hungary is only the first step.

For international business owners, company registration is often seen as the main challenge.

However, the administrative responsibilities begin as soon as the company is registered.

Hungarian companies have ongoing reporting and accounting obligations, even if the business remains inactive for a period of time. This makes it important to have the right accounting and administrative support in place from the outset.

HELPERS provides a one-stop solution for Hungarian business operation, combining:
• Company registration
• Accountancy and reporting
• Registered seat and mail forwarding
• Company modifications
• Payroll and HR compliance
• Tax and legal advisory
• Residency-related processes

Our latest article looks at why combining business setup and accountancy can make the transition from company registration to day-to-day operation much more straightforward.

👉 Read the full article to learn more about setting up and operating a company in Hungary at https://helpersfinance.hu/business-setup-and-accountancy-in-hungary/

28/09/2026

🇭🇺 A figure Hungarian employers should know about- even though it does not directly affect payroll costs.

The social projection basis (szociális vetítési alap) is used to calculate various social benefits, allowances and income thresholds in Hungary.

In 2026, the social projection basis is HUF 28,500 per month.

It can be relevant to a range of benefits and allowances, including:
🔹 GYES and certain child-related benefits
🔹 Allowances for people of working age who cannot work
🔹 Public healthcare allowances
🔹 Child protection benefits
🔹 Free school textbooks and school meals
🔹 Certain care-related fees and leniency applications

For employers, the key point is that the social projection basis does not directly affect standard payroll costs or normal business operations.

However, employers and payroll specialists should understand the system because employees may receive benefits or allowances calculated using this figure.

There is also an important distinction between the social projection basis and the minimum old-age pension. Although the two figures are the same in 2026, this is expected to change from 2027, when the minimum old-age pension is set to increase to HUF 120,000 while the social projection basis is expected to remain unchanged for now.

👉 Read the full article to understand what the social projection basis is, what it is used for and what it means for Hungarian businesses:
https://helpersfinance.hu/what-is-the-social-projection-basis-in-hungary/

💬 For employers and HR professionals: had you come across the social projection basis before?

21/09/2026

🇭🇺 Hungary plans to abolish the mandatory Chamber of Commerce contribution

The Hungarian government has announced that the mandatory HUF 5,000 annual Chamber of Commerce contribution will be abolished. According to the announcement, the measure will affect approximately 900,000 micro-businesses.

For businesses operating in Hungary, the change would remove a small but recurring administrative obligation.

However, there is an important distinction between the announcement and the implementation.

The Hungarian Chamber of Commerce (MKIK) has confirmed that it is awaiting the details of the relevant legislative amendments and that its future role and financing will be reconsidered.

Therefore, businesses should not assume that the existing contribution requirements have already ceased to apply.

Under the current system, businesses must register with the Chamber of Commerce, confirm their information annually and pay the applicable contribution. The existing rules also provide specific payment deadlines.

For international business owners, this is a good example of why keeping up with changes to Hungarian business administration matters. A seemingly small regulatory change can affect recurring compliance processes across thousands of companies.

👉 Read our guide to the current Chamber of Commerce contribution requirements:
https://helpersfinance.hu/pay-your-hungarian-chamber-of-commerce-contribution-on-time/

💬 For business owners and advisers operating in Hungary:
Do you see the abolition of the contribution as a meaningful reduction in administrative burden, or mainly as a minor cost saving?

07/09/2026

Do the new rules regarding issuing receipts affect your Hungarian business?

There is a chance they will not. You are affected only if
👉 your business issues receipts
👉 AND you issue the receipts manually (meaning by a receipt booklet or with dedicated software).

Your business will NOTbe affected if
🔹 you normally issue invoices instead of receipts
🔹 OR you issue receipts via a cash register machine.

Even if you are affected, the changes concern only reporting deadlines.

Want to learn more? Read our article here: https://helpersfinance.hu/september-2026-changes-to-issuing-receipts-in-hungary/

31/08/2026

Why is old-age pension relevant to foreigners working in Hungary?

Beccause the official minimum of old-age pension is the calculation basis for various social benefits.

Starting from January 1, 2027, the old-age pension minimum in Hungary is increased from HUF 28,500 to HUF 120,000 monthly. This is a significant change not only for pensioners, but also for people receiving specific benefits.

Watch this space for our article about the details once more information becomes available.

24/08/2026

Your company is a separate legal entity. Its money is not your money – and every withdrawal needs to be justified and documented.

Here are the legal ways to receive money from your Hungarian business:
💼 Salary – fixed monthly amount, comes with payroll taxes
📈 Dividends – typically taken after year-end closing
🧾 Expense reimbursements – only for business-related costs, with proper invoices
🤝 Shareholder loan – must be repaid, with interest

And if you withdraw cash directly from the company account? You can – but it's still the company's money. Use it only for business purposes, keep every invoice, and document everything. The Hungarian Tax Authority can audit you years later and treat undocumented withdrawals as personal income – triggering income tax, social security contributions, and late payment fees.

The rules are strict. The paperwork matters.

👉 Read the full guide: https://helpersfinance.hu/how-to-withdraw-cash-from-your-business-account/

07/08/2026

Keeping paperwork compliant with regulations is an essential part of Hungarian business operation. As a result, each document type has a retention period throughout which you need to keep documents accessible, readable, and safe.

- 5 years: standard retention period
- 8 years: invoices, receipts, general ledger accounts
- 10 years: annual reports and balance sheets
- Even longer: employment and payroll related documents

Want to learn more? Read our latest article on the topic here: https://companyformation.hu/blog/retention-periods-storing-documents-at-your-hungarian-company/

27/07/2026

Income generated in Hungary is typically taxed in Hungary – unless you are a tax resident elsewhere, in which case you should consult a tax advisor to make sure you are compliant with tax regulations in both countries.

Hungarian personal income tax is 15%, and it is levied on most kinds of income, including:

- Salaries
- Dividend from your Hungarian company
- Net revenues of your freelancing business
- Rental income from real estate
- Income for selling real estate
- Interest on your Hungarian investments or savings

While in Hungary there are no income brackets, personal income tax can be reduced by various tax benefits, available based on age, marital status, and other factors.

Learn more from our latest article: https://helpersfinance.hu/personal-income-tax-in-hungary/

Cím

Dombóvári út 27
Budapest
1117

Nyitvatartási idő

Hétfő	09:00 - 17:00
Kedd	09:00 - 17:00
Szerda	09:00 - 17:00
Csütörtök	09:00 - 17:00
Péntek	09:00 - 17:00

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