
Hungary (HU) Data
Current Rates (01 Jan 2017)
Description | Rate | Notes |
Standard | 27% | – |
Reduced | 5/18% | – |
Historical Rates
Date | Reduced Rate | Standard Rate | Increased Rate | Parking Rate |
01/01/1988 | 0 | 15 | 25 | – | – |
01/01/1993 | 0 | 6 | 25 | – | – |
01/08/1993 | 10 | 25 | – | – |
01/01/1995 | 0 | 12 | 25 | – | – |
01/01/2004 | 5 | 15 | 25 | – | – |
01/01/2006 | 5 | 15 | 20 | – | – |
01/09/2006 | 5 | 20 | – | – |
01/07/2009 | 5 | 18 | 25 | – | – |
01/01/2012 | 5 | 18 | 27 | – | – |
Standard 21 Categories (Article 106)
# | Category | Rate | Comments |
1 | Foodstuffs | 5 | As of 1 January 2014, 5% applies to certain live pig, and its meat in bulk; as of 1 January 2015, 5% applies also to certain live cattle, sheep, lamb, goat, and their meat in bulk, as of 1 January 2016, 5% applies also to pork (not solely in bulk); as of 1 January 2017, 5% applies to fresh milk, eggs and poultry |
18 | milk products (excluding mother’s milk); dairy products; flavoured milk; and products containing cereals, flour, starch, or milk | ||
27 | |||
2 | Water supplies | 27 | |
3 | Pharmaceutical products | 5 | Only human medical products; Radioactive medical isotopes, dietary foods for special medical purposes, medical oxygen (max. 10 or respectively 20 litre capacity, 150 or respectively 200 bar pressure cylinders or formulated in a liquid form, only pharmaceutical grade product) |
27 | |||
4 | Medical equipment for disabled persons | 5 | Braille board (plastic or metal), white walking sticks, Braille typewriters, telephone operator adapters for blind people, Braille watches, leg braces, foot-, hip-, knee-ankle-foot orthosis, accessories for lower limb orthosis, upper limb and lower limb prosthetic systems, C-3 and C-4 orthopaedic shoes, tracheostomy aids (excepting aids under cat. 09 18 14 06 ISO), electric wheelchair, feeding tube |
27 | |||
Children’s car seat | 27 | ||
5 | Transport of passengers (+see n° VI) | 27 | |
6 | Books | 5 | |
Books on other physical means of support | 5 | ||
Newspapers | 5 | ||
Periodicals | 5 | ||
7 | Admission to cultural services (shows, cinema, theatre) | 18 | certain open air concerts |
27 | |||
Admission to amusement parks | 27 | ||
8 | Pay TV/ cable TV | Ex | Services provided by public radio and public TV |
27 | |||
TV licence | Ex | Services provided by public radio and public TV | |
27 | |||
9 | Writers, composers, etc. | 27 | |
10 | Social housing | 27 | |
5 | Total net surface is not more than 150 m2 or 300 m2 for real estate with a single apartment | ||
10a | Renovation and repairing of private dwellings | 27 | |
10b | Window cleaning and cleaning in private households | 27 | |
11 | Agricultural inputs | 27 | |
12 | Hotel accommodation | 18 | |
12a | Restaurant and catering services | 18 | restaurants |
27 | |||
13 | Admission to Sporting events | 27 | |
14 | Use of Sporting facilities | 27 | |
15 | Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec | Ex | |
16 | Supplies by undertakers and cremation services | 27 | |
17 | Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec | Ex | |
18 | Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec | 27 | |
19 | Minor repairing (including mending and alteration) of: | 27 | |
Bicycles | 27 | ||
Shoes and leather goods | 27 | ||
Clothing and household linen | 27 | ||
20 | Domestic care services (**) | 27 | |
ex | Social services, with the exception of social catering | ||
21 | Hairdressing | 27 |