energy tax

The tax applies to so-called controlled energy products and it is payable by energy traders, non-retail consumers of energy and economic entities producing energy for own use. The tax base is the quantity of the energy product measured in the quantity units specified for the given tax rate. 

Tax rate:

  • 28 HUF/nm3 for natural gas if offered, sold or used as fuel for road vehicles, otherwise 0.3038 HUF/kWh,
  • 310.50 HUF/megawatt-hour for electricity,
  • 2,516 HUF/thousand kilograms for coal [Section 110 (1) of Act LXVIII of 2016]

The taxpayer must pay the difference between the tax advance and the assessed net tax amount monthly until the 20th of the month following the month concerned.

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