Hungary VAT Rate (2026)
Hungary has the highest standard VAT rate in the EU at 27%. Reduced rates of 18% (basic foods, hotel accommodation) and 5% (medicines, books, pork, chicken, eggs, milk) apply to certain categories.
Hungary VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 27% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 18% | Reduced | Certain foodstuffs; admission to certain open air concerts; hotel accommodation; restaurant services. |
| 5% | Reduced | Certain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies for new building. |
| 0% | Zero | Intra-community and international transport. |
Hungary standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1988 – 1 Jan 2006 | 25% |
| 1 Jan 2006 – 1 Jul 2009 | 20% |
| 1 Jul 2009 – 1 Jan 2012 | 25% |
| 1 Jan 2012 – present | 27% |
Reduced rate categories in detail
18% reduced rate
The 18% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Hungary
Hungary applies its standard 27% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Hungary
Tourist VAT refund in Hungary
Non-EU residents shopping in Hungary can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Hungary VAT refund
Key facts
- Registration threshold: HUF 12,000,000 annual turnover
- Standard rate: 27%
- Reduced rates: 18%, 5%, 0%
- Tax authority: Nemzeti Adó- és Vámhivatal (NAV)
- Currency: EUR
FAQ
What is the VAT rate in Hungary?
The standard VAT rate in Hungary is 27%.
Reduced rates of 18% and 5% and 0% apply to essential goods and services.
What is the import VAT rate for Hungary?
Import VAT into Hungary is charged at the standard 27% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
Why does Hungary have a 27% VAT rate?
Hungary's 27% standard VAT rate is the highest in the EU and among the highest in the world. It was raised to this level in 2012 as a fiscal consolidation measure. Despite EU minimums requiring at least 15%, there is no EU maximum — Hungary has maintained 27% since then.
How do I validate a Hungary VAT number?
Hungary VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
← Back to EU VAT Rates hub | Reduced rates by category | Import VAT rates