Personal Income Tax Return
A private individual qualifies as an art performer if they perform one of the following professions in accordance with the Uniform Classification System of Professions published in the communication of the president of the Central Statistical Office no. 7/2010 (IV. 23.) regardless as to whether the private individual performs it individually (including the private entrepreneurship) or not: •Musician and singer out of the professions of 2724 Composer, musician, singer •2726 Actor, puppeteer, •Dancer out of the professions 2727 Dancer and choreographer, •2728 Circus and similar performer, and •3711 Supernumerary, crowd artist. You may choose this tax return form only if you have not been staying in Hungary for more than 183 days of any 12 month period and do not qualify as a domestic resident in accordance with the Act on Social Security and Private Pension Services and the Reserves of these Services. You do not have to file this tax return if the amount of your income received in your quality as an art performer has not exceeded 200,000 HUF in any 12 month period. However, if your income has exceeded that threshold you are obliged to file a return with the condition that your declaration and payment obligations of 15% personal income tax and 14% health care contribution relate to your entire income in the first instance, and the yet undeclared and unpaid parts in any of the following instances. You must file your return and pay your taxes before you leave Hungary, unless you fulfil your tax return obligations by representative in which case the deadline is 90 days after leaving the country. The income must be established by deducting 30% as costs from the earnings (earnings including the provided refund of costs and the quid pro quo of the provided accommodation). This income does not belong to the integrated tax base.
VIES VAT number validation
Both actions can be performed as follows:
For the interactive service: •in the field “VAT Number”, please input the following exact text “TESTVATNUMBER”; •Push “Verify”; •The reply to be received should be: “No, invalid VAT number”;
→ This reply means that the Service is available.
VAT obligations for foreigner marketer at markets and fairs in Hungary
Obligation to register Sales of products performed by marketers in the territory of Hungary are considered under the VAT regulation1, i.e. the marketer should request a VAT number in Hungary2. Foreign operators can apply for a tax number at any of the county directorates, the Budapest Directorate or the Large Taxpayers Directorate of the National Tax and Customs Administration of Hungary and must do so prior to the first sale transaction they perform. The foreigner marketer should complete a fill in form for requesting a TAX number. If the marketer is a private individual, then he/she should properly fill in the main sheet of the form T1013 applied in the registering year, as well as sheets A01, A02 and F01. However, if the marketer is a business association, then should be properly fill in the main sheet of the form T2014 applied in the registering year, as well as sheets A01, A02 and F01. The foreign marketer will be allowed to sell legally in markets, fairs etc. only after receiving the proper tax registration number requested as above mentioned.
Minimum wage in Hungary - 2020
|MINIMUM WAGE – 2020||Ft||MINIMUM WAGE – 2020Ft||Ft|
|Gross minimum wage||Gross minimum wage|
|Net minimum wage||Net minimum wage|
|Employer’s payables||Employer’s payables|
|Deducted from the gross salary||Deducted from the gross salary|
|Sum of all payables||Sum of all payables|
|Sum of all wage cost||Sum of all wage cost|
Net salary calculation
The permanently changing tax rules are not easy to follow. Contributions and taxes which are deducted from the gross salary and the personal income tax (PIT) rate are not changed in 2017.
Click here if you need a quick net salary calculation:
As of November 1, 2017, the National Pension Insurance Directorate-General merged with the Hungarian State Treasury.
Contact details of the website of the older National Pension Insurance Directorate: http://old.onyf.hu