Tax changes in Hungary 2015

Adótörvény változások 2015

Tax changes 2015 in Hungary

On 18 November the Parliament has passed the bill on tax law changes for 2015 in Hungary.

Let’s see what important changes shall we expect.

Cafeteria

The tax changes in cafeteria regulations affect most of the people. The originally planned amendments were significantly cut back. The benefits will be taxed unchanged, still by 35.7 percent burden. Between 200 and 450 thousand Forints there will come a strong restriction, and only amounts paid on SZÉP-card will tax by 35.7 percent, after all other benefits the tax will be 51.17 percent. And beyond 450 thousand Forints all cafeteria payments will uniformly bear 51.17 percent tax.

Profit minimum in corporate taxation

The corporate tax based on income(profit)-minimum will increase. The current rules allow to decrease the total income by the cost of goods sold and the cost of services purchased. To the contrary the new regulations will not accept this latter one.

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