VAT | tax free | |
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 | |
guaranteed | 200 000 Ft/month |
professional | 260 000 Ft/month |
Taxes payable by companies | ||
corporation tax | 9 % | |
company car tax | 14.000 – 81.000 Ft | based on engine power (kW) and environmental class of vehicle |
local business tax** | maximum 2% | based on corrected net turnover |
vehicle tax** | 140 – 345 Ft/kW | based on engine power (kW) of vehicle |
property tax** | 500-1840 Ft/m2 | based on useful base area |
land tax** | 0-150 Ft/m2 | based on area not built on |
** these maximum amounts are determined by the local governments |
Property type taxes | Local business tax | |||
property tax Ft/m2 | land tax Ft/m2 | % of adjusted net sales | daily flat rate Ft/day | |
Bicsérd | – | – | 1,7 | 1000 |
Bóly | – | – | 2 | 5000 |
Harkány | 600-1200 | 10-200 | 2 | 5000 |
Hosszúhetény | 165-330 | 3-6 | 2 | 5000 |
Komló | 560-1655 | 1-280 | 2 | 5000 |
Kozármisleny | – | – | 1,6 | 5000 |
Kővágószőlős | 345 | – | 1,4 | 1000 |
Mágocs | – | 50 | 1,5 | 5000 |
Mohács | 290-700 | 13-338 | 2 | 5000 |
Pécs | 200-1840 | 0-150 | 2 | 5000 |
Pécsvárad | – | – | 2 | 4500 |
Sásd | 100 | – | 1,8 | 5000 |
Sellye | – | – | 2 | 5000 |
Siklós | 100-1000 | 75-300 | 2 | 5000 |
Szigetvár | 200-1720 | 21-300 | 2 | 5000 |
Villány | 200-250 | – | 2 | 5000 |
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