The previous entry thresholds were HUF 3 billion and 50 employees; the exit thresholds are HUF 12 billion in revenue and 200 employees. When checking eligibility, headcount and revenue must be aggregated with those of related companies.
With its 10% rate, KIVA is especially attractive for companies with high payroll costs that reinvest their profits – dividend payments, however, increase the tax base. Our tax-regime compass shows the main factors; before deciding, we calculate both regimes using your actual figures.
This article is based on the legislation in force on the day of publication and provides general information. Please consult us before making a specific decision.
Back to the blog