Global VAT Calc

Hungary VAT Calculator

Last reviewed 25 October 2026

27% standard — the EU's highest — with 18% and 5% reduced bands. Add or remove Hungarian áfa in forints, at any of the three rates.

Net (excl. VAT)—
VAT amount—
Gross (incl. VAT)—
All rates

Hungary’s three rates

RateTypical application
Standard — 27%Most goods and services — the highest standard rate in the EU, in force since 2012.
Reduced — 18%Certain other foodstuffs (including some milk and cereal products), takeaway food, certain event services.
Reduced — 5%Most basic foodstuffs and dairy, hotel accommodation, books, internet services, most medicines — prescription medicines moved to 0% from September 2026.

Because the standard rate is so high, the áfa inside a gross price is larger than most people expect: at 27%, more than a fifth of what the customer pays is tax (27/127 ≈ 21.3%). A HUF 127,000 invoice contains HUF 27,000 of VAT — worth remembering when a Hungarian quote seems steep next to a Polish or Slovak one.

The numbers, in forints

  • HUF 10,000 net → HUF 12,700 (áfa HUF 2,700).
  • HUF 12,700 ÷ 1.27 = HUF 10,000 net.
  • HUF 100,000 net → HUF 127,000; HUF 127,000 gross → HUF 100,000 net (áfa HUF 27,000).
  • At 5%: HUF 10,000 net → HUF 10,500. At 18%: HUF 10,000 → HUF 11,800.

Going backwards is a division: divide by 1.27, 1.18 or 1.05 depending on the rate. Subtracting 27% from a gross total lands far too low — a HUF 12,700 total is HUF 10,000 net, not HUF 9,271. The reverse VAT calculator keeps the direction straight.

Registration, NAV and returns

  • Threshold: the small-business (alanyi ámentes) exemption covers turnover up to HUF 20 million per year from 1 January 2026 — raised from HUF 18 million, after HUF 8 million as recently as 2024. A legislated path takes it to HUF 24 million by 2028.
  • Returns: áfa returns are filed monthly or quarterly depending on turnover, through the NAV's Online számla / ÁNYK portals, with e-invoicing data reported in near real time for domestic B2B invoices.
  • Authority: NAV (Nemzeti Adó- és Vámhivatal) administers VAT; Hungarian VAT numbers start with HU.
  • Watch the threshold moves: the limit has changed almost every year recently — quote from the current figure, not from last year's template.

Related tools

Romania VAT calculator · Austria VAT calculator · Reverse VAT calculator · All VAT rates · Place-of-supply guide

Official Source: This page's rate is sourced from NAV. Last verified: November 2026.

Hungarian VAT questions

What is the VAT rate in Hungary?

The standard rate is 27% — the highest in the European Union. Reduced rates of 18% and 5% cover specific categories such as certain foodstuffs, takeaway food, hotel accommodation, books and most medicines.

How do I remove 27% VAT from a price?

Divide by 1.27. HUF 12,700 including VAT becomes HUF 10,000 net with HUF 2,700 of áfa.

When must a Hungarian business register for VAT?

The small-business exemption threshold is HUF 20 million of annual turnover from 1 January 2026 (raised from HUF 18 million, with a legislated path to HUF 24 million by 2028). Above it, VAT registration is mandatory.

What are the 18% and 5% reduced rates for in Hungary?

The 5% rate covers most basic foodstuffs and dairy, hotel accommodation, books, internet services and most medicines (prescription medicines moved to 0% from September 2026). The 18% rate covers certain other foodstuffs, takeaway food and some event services. Classification is granular — check the NAV tariff list for the exact item.

Why is Hungary's VAT rate the highest in the EU?

Hungary set 27% in 2012 and has kept it since, alongside a broad VAT base and offsetting reduced rates. The high headline rate is why the áfa inside a Hungarian gross price is over a fifth of what the customer pays — 27/127, about 21.3%.

Checked against NAV guidance and 2026 threshold rules on 25 October 2026 · Methodology · Editorial standards · Report an error