Business

Accounting and tax in Hungary

Bookkeeping, payroll and tax reporting for your Kft. A certified Hungarian partner accountant keeps the books and prepares reports in English, while we keep track of deadlines.

corporate tax (TAO)

27%

standard VAT rate (ÁFA)

from €149

per month for bookkeeping

in English

explanations, letters, deadlines

Why you need it

An accountant is mandatory in Hungary from day one

Every Hungarian company must keep double-entry books through a qualified accountant (könyvelő). Invoices are issued only in certified software, and reports are filed electronically with the NAV tax authority. Errors and delays lead to fines.

Bookkeeping and bank statements
VAT, corporate tax and local business tax (HIPA) returns and payments
Payroll, taxes and contributions for employees
Annual financial statements (beszámoló) and corporate tax return
NAV registration, tax numbers, electronic communication with the tax authority
Translation of tax authority letters and explanations in English
Representation during tax audits through the accountant

Taxes 2026

Main taxes for a company

Rates for 2026. Which regime suits you better (TAO or KIVA), the accountant will advise when you start.

Corporate tax (TAO)

9% of profit

Small business tax (KIVA)

10%, an alternative to TAO for small companies

Local business tax (HIPA)

up to 2% of adjusted revenue

VAT (ÁFA)

27% standard, reduced 18% and 5%

Employer’s social contribution tax (szocho)

13% of salary

Employee taxes

15% personal income tax (SZJA) + 18.5% social security contributions

Minimum wage 2026 (per month)

HUF 322,800 gross (about HUF 214,660 net). Guaranteed minimum for skilled positions: HUF 373,200 gross (about HUF 248,180 net)

Calendar

Key deadlines

by the 5th

you send invoices and bank statements

on the 12th

payroll taxes and contributions

on the 20th

VAT return and payment (monthly or quarterly)

31 May

annual report and corporate tax return

Pricing

Accounting packages

A fixed monthly price. We will choose the exact package after a free consultation.

Start

149 € + VAT / month

For a new company with a small turnover.

✓Up to 10 documents per month
✓Up to 15 bank transactions
✓VAT returns
✓Director’s salary (1 person)
+30-minute consultation per month in English
+Deadline reminders

Business

249 € + VAT / month

For an operating company with employees.

✓Up to 25 documents per month
✓Up to 40 bank transactions
✓VAT returns
✓Payroll for up to 3 employees
✓One hour of consultation with the accountant per month
+Translation of tax authority letters into English
+Support via Telegram and WhatsApp

Growth

449 € + VAT / month

For an active company with a team.

✓Up to 60 documents per month
✓Up to 100 bank transactions
✓Payroll for up to 8 employees
✓Quarterly management report
✓2 hours of consultation per month
+Help with budgeting and cash flow

Custom

On request

High volumes, holdings, international reporting.

✓Unlimited documents
✓Reports for a foreign owner
✓Accounting for a group of companies
✓Customs and EU VAT through experts

Extras

Annual report and corporate tax return

from €390 + VAT

Additional employee

€25 / month + VAT

Documents above the package

€3 per document + VAT

Personal income tax return (SZJA)

from €150 + VAT

Switching from your previous accountant

free

All prices are + VAT 27%. A document is an incoming or outgoing invoice or another source document. Taxes and government fees are paid separately. The accounting is done by a certified partner accountant we personally recommend, working in Hungarian and English. Hungary Expat coordinates the work and supports you throughout.

Questions

Frequently asked questions

Can I do the bookkeeping myself?

No. A Hungarian company’s books must be kept by a qualified accountant registered in Hungary. The director is responsible for handing over documents on time.

How do I issue invoices?

Only through certified invoicing software; its data is sent automatically to the NAV tax authority. Invoices in Excel or foreign services are not accepted. We will help you choose and set up the software.

Which is better: TAO 9% or KIVA 10%?

KIVA is calculated not on profit but mainly on payments to employees and dividends, and it replaces several taxes. It pays off for some companies and not for others. The accountant will calculate it with your figures.

Do I have to pay VAT from day one?

It depends on your activities and clients. There is an exemption for small turnover — from 2026 the threshold is HUF 20 million per year. Special rules apply when working with EU companies. We will go through it at the consultation.

What if the company is not active yet?

Reports still have to be filed. The Start package suits companies with no turnover, and we will quote the exact price individually.

Do you work with companies you did not set up?

Yes. You can switch to us from your previous accountant at any time. We arrange the handover of documents free of charge.