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Publications Other tax changes

Other tax changes

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Published on 20.12.2022 / reading time approx. 3 minutes​


Income tax of energy suppliers

Tax base allowance for electric charging stations


Similar tax base allowance related to the installation of electric charging stations may be applied for the income tax of energy suppliers, the rules of which are also modified as described in the Corporate Tax Chapter.

Income tax

Tax allowance for persons under 25


The tax authority will automatically indicate in the draft of the tax return the data registered about the individuel person for the enforcement of the allowance and the allowances, which the taxpayer may modify in his/her tax return.

Changes affecting self-employed (freelancers)

Flat-rate taxation of self-employed


The number of flat-rate taxpayers has increased significantly in 2022 due to restrictions on other tax options, so several rules have been simplified and clarified. Under the new rule, self-employed can opt for the flat-rate taxation rules if: 
  • the income of the self-employed persons does not exceed ten times the annual minimum wage (HUF 24 million in 2022), and 
  • the income of self-employed engaged exclusively in retail trade does not exceed 50 times the annual minimum wage (HUF 120 million in 2022).

Worth knowing:

  • In case of self-employed starting their activity during the year, the income thresholds must be taken into account on a pro rata basis. 
  • The income figures of the year preceding the respective year are no longer relevant for the purposes of the eligibility for flat-rate taxation.
  • Flat-rate taxation can be opted for again 12 months after the termination of the flat-rate taxation, whereas in the past period, 4 tax years had to elapse. 
  • Flat-rate full-time self-employed taxpayers are obliged to pay social security contribution on the minimum wage even if they have no income in the month in question and have not reached the exempted annual threshold amount. The situation is similar for social contribution tax, which is payable on 112,5% of the minimum wage. 
  • According to the new rules, social security contributions and social contribution tax must be declared and paid until the 12th of the month following the respective quarter.
  • Advance taxes on entrepreneurial withdrawals will continue to be assessed and declared monthly.
  • Flat-rate taxpayers may opt to determine their local business tax base in a new simplified way (see details under clause on business tax).

Advertising tax

The modification of the law extends the 0 % tax rate until 31. December 2023. 

Duties

Stamp duty


The possibility to pay procedural fees by stamp will be terminated as of 31. December 2023.

Transfer of property


If, in intra-group transactions, the main activity of the acquiring affiliated company was the sale, rental or operation of properties, the company was previously exempted from paying the duty. From 2023, the law will require that at least 50 % of the net sales revenue of the purchaser in the previous year must be effectively derived from the sale, rental or operation of the property. If the annual financial statement of the previous year is not yet available, the purchaser would have to declare that this condition is met.

Tax payment in EUR or in USD

In case of the existence of certain conditions, the corporate and business tax for 2023 may be paid in EUR or in USD.

Changes affecting social security

If the employee is sent to another employer, the original employer remains the employer even if the affected parties agree that the salary and other benefits of the employee will be paid by the host company. In such a case, an accounting an information system should be used which allows the original employer to prepare the contribution returns. The National Tax and Customs Administration (NAV), upon request, shall cancel with retroactive effect the liability of a person living abroad to pay health service contributions if the individual can prove to the authority's satisfaction, in particular by means of proof of residence or health insurance status, that 
  • he/she has been residing outside the territory of Hungary for a long period on a regular basis, and
  • is covered by the health insurance scheme under the legal provisions of the place of his/her residence.

New element of the independent auditor’s report

The auditor’s report must contain a statement as to whether the company was obliged to prepare and publish a report containing corporate tax information for the preceding financial year of the financial year covered by the financial statement being subject of the audit and, if so, whether the report containing corporate tax information was published and made available in accordance with the Accounting Act.

SZÉP-Card modifications

According to the Government Decree No. 381/2022 (6.X.), the following fees will be charged for the unused amounts.

In case of amounts transferred until 15. October 2022:


On 31. May 2023, the Széchenyi Pihenő Kártya payment service provider will charge a fee on unused amounts transferred to the Széchenyi Pihenő Kártya sub-accounts by 15. October 2022. The fee will be 15 % of the unused funds, but at least HUF 100.


In case of amounts credited after 15. October 2022:


The payment service provider charges a one-off fee on the unused amounts transferred as Széchenyi Pihenő Kártya benefit during the period of at least 365 days after the transfer on 20. March and 20. September.
The fee cannot be charged on funds on which the fee under the Decree has already been charged once.

The payment service provider has to inform the cardhlder 90 days before the date on which the fee is charged about the unused balance of the Széchenyi Pihenő Kártya concerned and of the amount of the pre-calculated fee for the unused funds.

Due to the 15 percent fee, it is worth paying attention for all private persons to the fact that the overdue period of the amounts in the sub-accounts of the Széchenyi Pihenő Kártya does not exceed 365 days and that the amount paid before 15. October 2022 should bespent by 31. May 2023.

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