Accountancy

Salaries and payroll taxes in 2020, Hungary

2020 has just started, and the new regulation for Hungarian payroll taxes and salaries are in. The most significant change is the increase of the minimum wage.

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How to reduce payroll taxes in Hungary in 2019?

Employ disadvantaged workers and reduce the payroll taxes your Hungarian company pays to make your Hungarian operation more cost-effective.

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VAT deduction in Hungary

When you are buying goods or services in Hungary, their price will most probably contain VAT. However, this VAT may be deducted from the VAT your own company is paying to the Tax Authority.

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Salaries and Payroll Taxes in H2 2019, Hungary

As of 1 July 2019 the Employer’s payroll tax decreased from 21% to 19%. This is thanks to the decrease of the social contribution tax from 19.5% to 17.5%, as it is a major element of the payroll tax (the other is the vocational training contribution tax at 1.5%).

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Taxing distance selling in the EU

What is distance selling? How is distance selling taxed in the EU? When exactly do I have to register for VAT in the other EU member state? Learn more

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Allocated cumulative working time in Hungary 2019

Depending on the organization structure of your company, you might need to offer positions to your employees that are not regular nine-to-five jobs. The allocated cumulative working time (also known as working time banking) offers you and your employees the chance to agree on more flexible working hours that may include night and weekend shifts …

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Being a tax resident in Hungary vs. taking dividend in Hungary

If you own a Hungarian company, you have to pay certain taxes and contributions after the dividend you take based on whether or not you are a tax resident in Hungary.

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Taxes on dividend and dividend advance payments in Hungary

Calculating the taxes on dividend and dividend advance is a complex task, so make sure to ask your accountant or payroll specialist to advise you on your specific case before you take dividend from your Hungarian company.

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Travel expenses of a managing director in a Hungarian company

In general, the costs related to a business trip are accepted as business costs in Hungary, and as such are deductible from the corporate tax. Some expenses, however, are subject to the so called “representation tax”.

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Changes to the dividend tax in Hungary 2019

Company owners are allowed to take dividend from the profit of the company. From 2019 January, regulations on dividend tax change: instead of the health contribution, a social contribution tax is to be paid to the tax authority.

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