{"id":6757,"date":"2026-08-11T10:54:08","date_gmt":"2026-08-11T08:54:08","guid":{"rendered":"https:\/\/mgi-bpo.hu\/?post_type=szakmai-hirek&p=6757"},"modified":"2026-08-11T10:58:51","modified_gmt":"2026-08-11T08:58:51","slug":"the-2026-summer-tax-package-has-been-adopted-key-changes-businesses-should-watch","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/the-2026-summer-tax-package-has-been-adopted-key-changes-businesses-should-watch\/","title":{"rendered":"The 2026 Summer Tax Package Has Been Adopted: Key Changes Businesses Should Watch"},"content":{"rendered":"
\n

On 28 July 2026, the Hungarian Parliament adopted the summer tax package, affecting several taxes and areas of taxation. Certain provisions of Act XXXV of 2026<\/a> will already apply in 2026, while other changes will enter into force in 2027. Some of the amendments are linked to Hungary’s commitments under European Union regulations, while others aim to simplify the tax system. Although not all businesses will be affected equally, there are several changes that companies should start preparing for in advance.<\/p>\n

Corporate Income Tax: Fewer Tax Incentives Available<\/h2>\n

The amendments affecting corporate income tax primarily focus on the phase-out of certain tax benefits. From 1 January 2027, the growth tax credit scheme will be abolished. In addition, several tax base allowances related to historically protected buildings and properties under local heritage protection will also be discontinued.<\/p>\n

It is important to note, however, that the corporate income tax rate will remain unchanged at 9%.<\/p>\n

Companies currently benefiting from any of the incentives that are being phased out should review their tax planning strategies and future investment projects accordingly.<\/p>\n

Changes to Retail Tax Rules<\/h2>\n

In the case of the retail tax, the special provision requiring, in certain situations, the aggregation of revenues from related parties for tax calculation purposes will be abolished. Going forward, the affected businesses will calculate and declare their retail tax independently.<\/p>\n

As a result, retail companies operating within group structures may experience changes in their tax burden. It is therefore advisable to review 2026 tax calculations and, where necessary, adjust advance tax payments.<\/p>\n

VAT: Planned Tightening Measures Will Not Be Introduced<\/h2>\n

Good news for businesses: the previously planned requirement for more detailed invoice data reporting will ultimately not enter into force. The rules governing received invoices will remain unchanged for the time being, meaning that no additional administrative obligations will be introduced in this area.<\/p>\n

At the same time, the rollout of the eVAT system means that digitalisation will remain a key focus. Businesses should continue preparing for the increasing use of electronic tax administration solutions.<\/p>\n

Environmental Charges: Reductions in Some Areas, Increases in Others<\/h2>\n

The summer tax package brings a mixed set of changes regarding environmental levies. The carbon quota tax will be abolished with retroactive effect, and in certain cases taxpayers may be entitled to reclaim tax previously paid.<\/p>\n

At the same time, certain air pollution charges will increase from October 2026.<\/p>\n

Companies operating in affected industries should assess how these changes may impact their cost structure. While some businesses may benefit from tax refunds, others may face additional expenses under the new rules.<\/p>\n

Fewer Taxes in the Future<\/h2>\n

The government continues its efforts to simplify the tax system. From 1 January 2027, the municipal tax will be abolished, and the dog ownership contribution as well as the special immigration tax will also be phased out.<\/p>\n

However, traditional local taxes, such as the local business tax, building tax, and land tax, will remain unchanged.<\/p>\n

Most businesses are unlikely to experience significant impacts in their day-to-day operations, but reducing the number of taxes is a step toward a simpler and more transparent tax system in the longer term.<\/p>\n

What Should Businesses Pay Attention in the Coming Months?<\/h2>\n

The recently adopted summer tax package should not be viewed as a comprehensive tax reform. Nevertheless, it introduces noticeable changes in several areas. Certain tax incentives will disappear, while some previously expected administrative burdens will ultimately not be implemented.<\/p>\n

Further tax-related amendments are expected to be discussed during the autumn parliamentary session. Businesses should therefore continue to monitor legislative developments closely and assess their potential impact on operations and tax planning.<\/p>\n<\/div>\n","protected":false},"featured_media":6756,"template":"","tags":[554],"evszam":[1031,1348],"szakmai_cimke":[532,1624,1002,1616,1625,1215,1086,1143,1623,1349],"class_list":["post-6757","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","tag-highlighted","evszam-2026-en","evszam-2027-en","szakmai_cimke-accounting","szakmai_cimke-businesstax","szakmai_cimke-corporatetax","szakmai_cimke-evat","szakmai_cimke-hungariantax","szakmai_cimke-taxchanges","szakmai_cimke-taxcompliance","szakmai_cimke-taxlaw","szakmai_cimke-taxpackage2026","szakmai_cimke-taxupdate"],"yoast_head":"\nThe 2026 Summer Tax Package Has Been Adopted: Key Changes Businesses Should Watch - 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\/the-2026-summer-tax-package-has-been-adopted-key-changes-businesses-should-watch\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The 2026 Summer Tax Package Has Been Adopted: Key Changes Businesses Should Watch - MGI-BPO\" \/>\n<meta property=\"og:description\" content=\"On 28 July 2026, the Hungarian Parliament adopted the summer tax package, affecting several taxes and areas of taxation. 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