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