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Tax concessions

Tax concessions

Last reviewed 21 Aug 2023

Direct

None

Indirect

Income tax concessions, e.g.

None

Tax credits

Family Bonus Plus:

N/A

Children surplus:

N/A

Sole earner deduction pa. :

N/A

Single parent deduction pa.:

N/A

Child deduction:

N/A

Alimony deduction:

Families can reduce their tax base monthly by a family allowance per child:

  • with 1 child: HUF 66,670 (EUR 167) / from 01.07.2025 HUF 100,000 (EUR 241)
  • with 2 children: HUF 133,330 (EUR 333) / from 01.07.2025 HUF 200,000 (EUR 482)
  • with 3 or more children: HUF 220,000 (EUR 550) / from 01.07.2025 HUF 330,000 (EUR 795)

If in employment / pension income p.a.:

N/A

 

Allowances and exemptions

Profit allowance:

None

Investment allowance:

The development tax allowance can be claimed as a tax retention from the calculated corporate tax, up to a maximum of 80 percent of the calculated corporate tax, for the investments defined by law.

Government subsidies

Government grants for the creation of new jobs

Investment grants

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