Hungary Tax Calculator (2026) — Add or Reverse Tax
Hungary charges a 27% ÁFA, a 9% corporate tax rate, and a 15% top personal income tax rate.
How to use this calculator:
- Purchase mode — add ÁFA to a pre-tax price, or reverse a tax-included total to find the pre-tax price and exact tax paid.
- Profit / salary modes — enter an amount to see the corporate tax owed or a ceiling estimate of personal tax at the top marginal rate.
Understanding Hungary's Tax System
Hungary levies ÁFA at a standard rate of 27%. Its statutory corporate income tax rate is 9%, below the 23.58% global average. The top personal income tax rate is 15%.
Highest VAT in the world, lowest corporate rate in the EU, flat personal tax.
Region
Europe
ÁFA rate
27%
vs. world average corporate rate
14.6 points below the 23.58% global average
Why Reverse Tax Calculation Matters
Receipts and invoices usually show only the tax-included total, so separating revenue from tax collected — for bookkeeping or cross-border comparisons — means working backward from that total. Dividing by (1 + rate) isn't the same as subtracting the rate, which is why selecting "Reverse" in the purchase-mode calculator above handles it exactly.
History & Context
Hungary moved from a progressive personal income tax (17%/32% brackets) to a flat 16% rate in 2011, then cut it further to 15% in 2016 — nearly a decade without change since. Corporate tax was unified into a single 9% flat rate in January 2017, replacing an earlier two-tier 10%/19% system and becoming the lowest standard corporate tax rate anywhere in the EU.
Hungary's combination of the EU's lowest corporate tax (9%) and a simple flat personal rate (15%) — paired paradoxically with the EU's (and the world's) highest VAT rate (27%) — reflects a deliberate policy tilt: tax consumption heavily while keeping taxes on income and business investment as low as possible.
Business Use Case
A company deciding where to incorporate in the EU purely on headline corporate tax rate would find Hungary's 9% rate hard to beat — less than half Germany's roughly 30% effective rate — though Hungary's 27% VAT means the tax advantage shifts entirely to producers and investors rather than consumers.
Real-World Examples
ÁFA on a purchase
A Ft1,000.00 purchase in Hungary at 27%:
- Tax: Ft1,000.00 × 27% = Ft270.00
- Total: Ft1,270.00
Corporate tax on profit
Ft1,000.00 in company profit in Hungary at 9%:
- Tax: Ft1,000.00 × 9% = Ft90.00
- After-tax profit: Ft910.00
Extracting ÁFA from a receipt total (reverse)
A receipt shows a Ft1,499.00 tax-included total in Hungary at 27%:
- Pre-tax price: Ft1,499.00 ÷ (1 + 27%) = Ft1,180.31
- ÁFA: Ft1,499.00 − Ft1,180.31 = Ft318.69
Frequently Asked Questions — Hungary Taxes
What is the ÁFA rate in Hungary?▾
What is the corporate tax rate in Hungary?▾
What is the top personal income tax rate in Hungary?▾
How is tax calculated on a purchase in Hungary?▾
How do I reverse Hungary's ÁFA to find the price before tax?▾
References & Sources
Methodology: headline VAT/GST and corporate rates are sourced from the OECD Corporate Income Tax Rates Database and Tax Foundation's global rate tables for 2026; figures reflect the national statutory rate and do not include sub-national, sector-specific, or temporary rate variations unless noted in the text above. Tax rates change through national budgets — always confirm current figures with a qualified local tax advisor before making business or relocation decisions.
Rates last verified for 2026. This tool is for estimation and educational purposes only and is not tax, legal, or accounting advice.
Jordan Hayes
Verified AuthorPersonal Finance Content Strategist
Jordan is a personal finance content strategist with 9+ years writing about mortgages, retirement, tax strategy, and budgeting. Every guide is cross-referenced with IRS publications, Federal Reserve data, and CFPB guidance to make complex calculations accessible. Editor at CalculatorApp.me.
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Tax-rate data, review & limitations
Jurisdiction: Hungary. Effective date: January 1, 2026. Reviewed by CalculatorApp.me editorial staff on July 26, 2026; next scheduled review: October 26, 2026.
Rates are reference estimates, not tax advice. Local rules, exemptions, filing status, and effective dates can change the amount due.
Primary sources
- OECD Tax Database
- Tax Foundation corporate-tax and VAT datasets
- Applicable national revenue authority guidance