Hungarian VAT (ÁFA) Guide & Calculator
Calculate Hungarian VAT with our simple tool. In Hungary, VAT is known as általános forgalmi adó (ÁFA). This calculator helps you determine gross or net amounts for any of the official Hungarian VAT rates.
Current VAT Rates in Hungary
Hungary applies three VAT rates and is known for having the highest standard VAT rate in the European Union:
- Standard Rate (27%): This rate applies to all goods and services not eligible for one of the reduced rates.
- Reduced Rate (18%): This rate applies to basic foodstuffs such as milk, dairy products, and bread, as well as hotel accommodation services.
- Super Reduced Rate (5%): The lowest rate is applied to a specific list of goods and services, including medicines, books, and newly built residential properties.
History of VAT in Hungary
Hungary introduced its VAT system on January 1, 1988, with a standard rate of 25%. This was a significant step in the country's transition to a market economy. The rates have been adjusted multiple times, particularly around its accession to the EU in 2004 and during periods of economic adjustment. The standard rate was raised to its current record high of 27% in 2012.
| Period | Standard Rate | Reduced Rate(s) |
|---|---|---|
| From 01/01/2012 | 27% | 18% / 5% |
| From 01/07/2009 | 25% | 18% / 5% |
| From 01/09/2006 | 20% | 5% |
| From 01/01/2006 | 20% | 15% / 5% |
| From 01/05/2004 | 25% | 15% / 5% |
| From 01/01/1995 | 25% | 12% / 0% |
| From 01/08/1993 | 25% | 10% / 0% |
| From 01/01/1993 | 25% | 6% / 0% |
| From 01/01/1988 | 25% | 15% / 0% |