Insights

Hungary Extends Retail Tax Scope to Platforms and Foreign Traders

Editorial Team 25 Jul 2025

An overview by LeitnerLeitner, Taxand Hungary

From January 2025, Hungary’s retail tax rules have been amended to include platform operators within its scope. A significant change also affects foreign retailers without a Hungarian branch, as their tax base now includes both their Hungarian and global revenues, with a deduction allowed for non-Hungarian sales. This effectively increases the tax rate applied to sales in Hungary.

Additional taxable items now include:

• Income from services provided to manufacturers or distributors for marketing retail goods
• Supplier discounts granted for retail sales
• Delivery costs charged to buyers

The tax remains progressive, with rates up to 4.5% on revenues above HUF 100 billion. Tax advances must be paid by 20 July and 20 October 2025, with final settlement due by May 2026. Failure to comply can result in significant penalties ranging from 50% to 200%.

Experts from our Hungarian member firm LeitnerLeitner have published a more detailed overview of the changes here, advising businesses to review their obligations carefully to avoid administrative and tax risks.

Article tags

Compliance | Indirect Tax | International | Tax | Tax Law | Tax Policy