Local Industrial Tax: Enterprises with net sales revenue not exceeding HUF 2.5 M are free from paying tax. |
In high priority zones (Industrial Park): | In other areas: | ||
Communal Tax: |
Land Tax: |
Motor Vehicle Tax: In case of passenger vehicles and motorcycles the tax base is the performance in kW as shown in the registry.
In the year of manufacture and the following 3 calendar years: | |
In calendar years 4-7 following the year of manufacture: | |
In calendar years 8-11 following the year of manufacture: | |
In calendar years 12-15 following the year of manufacture: | |
In calendar year 16 onwards following the year of manufacture: |
For heavy goods vehicles the tax base is the own weight + 50% of the allowed load |
For passanger vehicles supplied with temporary number plates marked E, 10.000 HUF, for HGVs 46.000 HUF shall be paid. |
For buses, trucks, mobile homes , mobile trailers the tax base is the own weight as shown in the registry. | For temporary number plates marked P, 23.000 tax shall be paid. |
The taxe rate per each 100 kgs of the tax base (in full or partially) | |
a) For trucks, HGVs and buses with air springs or equivalent suspensions systems: | |
b) Other motor vehicles and trailers not mentioned in a): |
Tourist Tax: 4%, max 200 HUF/person/night