Useful information

Personal Income Tax Return

General information
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.

Taxpayer registration

Taxpayers shall fulfil their obligation to register with the tax authority prior to the commencement of pursuing their business activities on the territory of Hungary. As the tax number generated upon registration also serves as a VAT identification number, no separate registration is necessary in respect of VAT.

VIES VAT number validation

To respond to the needs expressed by several users, the Vies-on-the-Web system offers the facility of testing to development teams trying to: •Perform integration testing of their own applications; •Or to verify the availability of the VIES-on-the-Web application.
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

The below summarized VAT obligations are for those marketers operators that arrive occasionally to Hungary with the purpose of selling their products in markets, fairs, exhibitions or similar events.
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

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:
National Tax and Customs Administration
National Health Insurance Fund

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: