Hungary raises the VAT small-business exemption threshold to HUF 22 million from 2027
This page records one dated change. For the rules in Hungary as they stand today, see the Hungary guide →
- Jurisdiction
- Hungary
- Tax
- VAT
- Change type
- Threshold
- Status
- Enacted
- Impact
- Plan ahead
- Effective
- 1 January 2027
- Authority
- NAV (Nemzeti Adó- és Vámhivatal / National Tax and Customs Administration of Hungary)
- Systems
- ERP, Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Hungarian businesses using or considering the alanyi adómentesség small-business VAT exemption.
Update the small-business exemption threshold to HUF 22m for 2027 in registration/threshold monitoring.
ERPTax engineReporting
Hungary's VAT small-business exemption (alanyi adómentesség) turnover threshold rises from HUF 20 million (2026) to HUF 22 million from 2027, and to HUF 24 million from 2028, under Section 188(2) of the VAT Act (Act CXXVII of 2007).
What changed in detail
The annual turnover threshold for Hungary’s VAT small-business exemption (alanyi adómentesség) is HUF 20 million in 2026. It rises to HUF 22 million from 2027 and to HUF 24 million from 2028. The threshold is set in Section 188(2) of the VAT Act (Act CXXVII of 2007), and the NAV announcement reflects the enacted increase.
What it means
The increase is staged, so businesses near the line should test their expected turnover against the figure for the year in question, not the current HUF 20 million. A business that stays below the new threshold may remain outside VAT where it would previously have had to register; one already registered should check whether the exemption is available and what it would mean for input VAT.
Proof
2027-től 22 millió forintra, 2028-tól pedig 24 millió forintra emelkedikFrom 2027 it rises to HUF 22 million, and from 2028 to HUF 24 million.
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