Tax authority issues detailed Q&A covering rates, obligations and refunds.
Hungary’s tax authority published a retail tax guide on 19 December 2025, presented in a Q&A format, detailing obligations for domestic and foreign businesses, including platform operators, for the 2025 tax year.
Under the rules, businesses with net revenue exceeding HUF 1 billion are subject to the tax. Retail activity is defined according to the Hungarian statistical classification TEÁOR’25 and includes sales to private customers, while wholesale transactions generally fall outside the tax unless offered to private buyers. Foreign sellers must pay tax on direct sales to Hungarian consumers, with platforms liable for sales conducted through their services.
The retail tax is calculated on a progressive basis. For general retail activity, rates range from 0% for revenue up to HUF 1 billion to 4.5% for revenue above HUF 150 billion. Motor fuel retailers face a separate tiered system, with 3% applied to sales exceeding HUF 500 million. For related companies, revenue aggregation may be required unless the structure can be justified for economic, non-tax avoidance purposes.
The tax is self-assessed, with annual returns due by the last day of the fifth month following the fiscal year-end and advance payments required in July and October. The guide also clarifies procedures for claiming refunds of overpaid advance tax following the recent bracket adjustments, which are retroactively applicable to 2025.
