Economy
VAT (Value Added Tax)
| 5% | books, newspapers, magazines |
| 18% | basic food, accommodation |
| 27% | in general |
Taxes relative to wages
| Social support tax | 13% | based on gross wage |
Minimum wage (2026)
| Standard Minimum Wage (Unskilled) | 322 800 HUF/month |
| Professional Minimum Wage (Guaranteed) | 373 200 HUF/month |
Taxes payable by companies
| Corporation tax | 9% | |
| Company car tax | 14 000 – 81 000 HUF | based on engine power (kW) and environmental class of vehicle |
| Local business tax** | maximum 2% | based on corrected net turnover |
| Vehicle tax** | 140 – 345 HUF/kW | based on engine power (kW) of vehicle |
| Property tax** | up to ~2 000 HUF/m² (inflation-adjusted cap) | based on useful base area |
| Land tax** | up to ~200 HUF/m² (inflation-adjusted cap) | based on area not built on |
| ** these maximum amounts are determined by the local governments and may increase yearly with inflation | ||
Local Taxes in Baranya (2026)
Important note:
- Local tax rates are set by municipalities and may change annually
- In 2026 several municipalities in Hungary modified building and land taxes
- Below values reflect latest known typical ranges / unchanged cases / adjusted caps
| Property type taxes | Local business tax | |||
| Settlement | Property tax (HUF/m2) | Land tax (HUF/m2) | % of adjusted net sales | Daily flat rate (HUF/day) |
| Bicsérd | – | – | 1.7 | 1000 |
| Bóly | – | – | 2 | 5000 |
| Harkány | 600-1500 | 10-250 | 2 | 5000 |
| Hosszúhetény | 165-400 | 3-10 | 2 | 5000 |
| Komló | 600-1800 | 1-300 | 2 | 5000 |
| Kozármisleny | – | – | 1.6 | 5000 |
| Kővágószőlős | 345 | – | 1.4 | 1000 |
| Mágocs | – | 50 | 1.5 | 5000 |
| Mohács | 300-800 | 13-350 | 2 | 5000 |
| Pécs | 200-20000 | 0-200 | 2 | 5000 |
| Pécsvárad | – | – | 2 | 4500 |
| Sásd | 100 | – | 1.8 | 5000 |
| Sellye | – | – | 2 | 5000 |
| Siklós | 100-1200 | 75-300 | 2 | 5000 |
| Szigetvár | 200-1800 | 21-300 | 2 | 5000 |
Villány | 200-300 | – | 2 | 5000 |
