Hungary Corporate Tax Calculator 2026 (9%)
Estimate corporate income tax in Hungary on any profit: tax due, effective rate and profit after tax, with the 9% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Hungary
a flat 9% on taxable profit
Tax year 2026
9% CIT plus local business tax of up to 2% on an adjusted revenue base
Who qualifies for the lower rates
- Flat 9% since 1 Jan 2017
- Local business tax is deductible for CIT
Local taxes and minimum taxes
Local business tax (helyi iparűzési adó) not included: set by each municipality, capped at 2%, on net revenue less cost of goods, subcontractors, materials and R&D - a different base from profit
Minimum tax base: if profit is below 2% of adjusted revenue, pay CIT on that base or file an extra disclosure. EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled
Filing and payment
Return and final payment by the last day of the 5th month after year-end (31 May for calendar years); quarterly or monthly advances
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Hungary?
a flat 9% on taxable profit
How much corporate tax is due on a profit of HUF 40,000,000.00?
On a taxable profit of HUF 40,000,000.00 this calculator estimates HUF 3,600,000.00 of tax, an effective rate of 9%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Flat 9% since 1 Jan 2017. Local business tax is deductible for CIT.
When is the corporate tax return due?
Return and final payment by the last day of the 5th month after year-end (31 May for calendar years); quarterly or monthly advances
Does the estimate include local taxes and minimum taxes?
Local business tax (helyi iparűzési adó) not included: set by each municipality, capped at 2%, on net revenue less cost of goods, subcontractors, materials and R&D - a different base from profit. Minimum tax base: if profit is below 2% of adjusted revenue, pay CIT on that base or file an extra disclosure. EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative corroboration): Hungary - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Hungary - Corporate - Tax administration — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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