{"id":5698,"date":"2025-05-13T09:18:08","date_gmt":"2025-05-13T07:18:08","guid":{"rendered":"https:\/\/mgi-bpo.hu\/?post_type=szakmai-hirek&#038;p=5698"},"modified":"2025-05-19T11:07:31","modified_gmt":"2025-05-19T09:07:31","slug":"company-cars-and-taxation-in-hungary","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/company-cars-and-taxation-in-hungary\/","title":{"rendered":"Company Cars and Taxation in Hungary"},"content":{"rendered":"<p>Planning to purchase or lease a company car in Hungary? It is essential to understand the applicable tax rules before making a decision. The Hungarian regulations regarding VAT, vehicle tax and company car tax may affect the overall cost and administrative burden. Below is a summary of the key aspects to consider.<\/p>\n<p><strong>VAT Deduction \u2013 Not Always Allowed<\/strong><\/p>\n<p>As a general rule, <strong>VAT is not deductible<\/strong> on the purchase of passenger vehicles in Hungary.<\/p>\n<p><strong>Exception<\/strong>: If the car is used <strong>at least 90% for leasing to third parties<\/strong>, the VAT may be deducted. However, VAT must be charged on the lease fee in this case.<\/p>\n<p><strong>Leasing and Renting \u2013 More Favourable VAT Treatment<\/strong><\/p>\n<p>If the vehicle is acquired under <strong>operating lease, open-end lease<\/strong> or long-term rental, partial or full VAT deduction may be possible.<\/p>\n<ul>\n<li><strong>50% VAT deduction<\/strong> can be applied by default without keeping a trip log \u2013 a simple record of business use is sufficient.<\/li>\n<li><strong>100% deduction<\/strong> is available <strong>only with a detailed and up-to-date mileage log<\/strong> documenting business-related journeys.<\/li>\n<\/ul>\n<p><strong>Note<\/strong>: Full deduction requires strict documentation.<\/p>\n<p><strong>VAT When Selling the Vehicle<\/strong><\/p>\n<p>Whether VAT must be paid upon sale depends on the VAT treatment at the time of acquisition:<\/p>\n<table>\n<thead>\n<tr>\n<td><strong>VAT deducted on purchase<\/strong><\/td>\n<td><strong>VAT payable on sale<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>No<\/td>\n<td>No<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Important<\/strong>: If the use of the car changes within <strong>5 years<\/strong>, a proportional VAT adjustment may be necessary.<\/p>\n<p><strong>Vehicle Tax \u2013 Based on Power and Year of Manufacture<\/strong><\/p>\n<p>Vehicle tax in Hungary is based on the <strong>engine power in kilowatts (kW)<\/strong>. If power is indicated in horsepower (HP), convert as follows: <strong>HP \/ 1.36<\/strong>, rounded.<\/p>\n<p><strong>2025 Tax Rates (per kW):<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Year of manufacture<\/strong><\/td>\n<td><strong>Tax rate (HUF\/kW\/year)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2022\u20132025<\/td>\n<td>360 HUF<\/td>\n<\/tr>\n<tr>\n<td>2018\u20132021<\/td>\n<td>310 HUF<\/td>\n<\/tr>\n<tr>\n<td>2014\u20132017<\/td>\n<td>240 HUF<\/td>\n<\/tr>\n<tr>\n<td>2010\u20132013<\/td>\n<td>195 HUF<\/td>\n<\/tr>\n<tr>\n<td>2009 or earlier<\/td>\n<td>145 HUF<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Example<\/strong>: A car manufactured in 2020 with 100 kW power:<br \/>\n<strong>100 \u00d7 310 = HUF 31,000\/year<\/strong><\/p>\n<p><strong>Exemption:<\/strong><\/p>\n<p><strong>Fully electric vehicles<\/strong> are exempt from vehicle tax.<\/p>\n<p><strong>Company Car Tax \u2013 Who Must Pay and When?<\/strong><\/p>\n<p>Company car tax must be paid by the <strong>person or entity operating or leasing<\/strong> the vehicle.<\/p>\n<p><strong>Avoiding Double Taxation<\/strong><\/p>\n<p>If the <strong>same entity is liable for both vehicle tax and company car tax<\/strong>, the company car tax can be <strong>reduced by the pro-rated vehicle tax<\/strong> already paid.<\/p>\n<p><strong>Deadlines for Payment:<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Tax type<\/strong><\/td>\n<td><strong>Deadline<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vehicle tax<\/td>\n<td>Once a year: <strong>15 April<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Company car tax<\/td>\n<td><strong>Quarterly, by the 20th of the month<\/strong> following the quarter<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Key Considerations Before Acquiring a Company Car in Hungary<\/strong><\/p>\n<p>\u2714 Leasing and rental options offer more flexibility for <strong>VAT deduction<\/strong>.<br \/>\n\u2714 <strong>Electric vehicles<\/strong> are exempt from both vehicle and company car tax.<br \/>\n\u2714 If the same entity pays both taxes, the <strong>company car tax may be reduced<\/strong>.<\/p>\n<p><strong>Please note<\/strong>: This summary provides general information and does not replace professional advice tailored to your individual situation.<br \/>\nIt is strongly recommended to <strong>consult with your accountant<\/strong> before making a decision about acquiring a company vehicle in Hungary.<\/p>\n<p>If your company is seeking a reliable accounting partner in Hungary, we would be pleased to provide a tailored service offer.<br \/>\n\ud83d\udce9 <a href=\"https:\/\/mgi-bpo.hu\/en\/request-a-quote\/\"><strong>Feel free to contact us for a quotation<\/strong><\/a><\/p>\n","protected":false},"featured_media":5699,"template":"","tags":[554],"evszam":[765],"szakmai_cimke":[874,973,974,975,976],"class_list":["post-5698","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","tag-highlighted","evszam-2025-en","szakmai_cimke-company-car","szakmai_cimke-hungary-tax-guide","szakmai_cimke-taxation-hungary","szakmai_cimke-vat-deduction","szakmai_cimke-vehicle-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Company Cars and Taxation in Hungary - MGI-BPO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgi-bpo.hu\/en\/news\/company-cars-and-taxation-in-hungary\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Company Cars and Taxation in Hungary - MGI-BPO\" \/>\n<meta property=\"og:description\" content=\"Planning to purchase or lease a company car in Hungary? 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