tax rate

Tax rate is the extent of tax determined as a percentage of the tax base. 

Examples of tax rates applicable for some taxes introduced in Hungary: 

  • Personal income tax (PIT): 15 percent 
  • Corporate income tax: 9 percent 
  • Value added tax (VAT): 27 percent; 18 percent; 5 percent 
  • Social contribution tax: 17.5 percent
  • Simplified entrepreneurial tax (EVA): 37 percent 
  • Small business tax (KIVA): 13 percent

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