Fresh, easy-to-follow articles from the world of accounting, tax and corporate finance – focused on the 2026 changes.
The itemised tax for small taxpayers (KATA) remains HUF 50,000 per month in 2026, the annual revenue cap stays at HUF 18 million, and revenue above it is subject to a 40% surtax.
From 1 January 2026 the small business tax (KIVA) became available to far more companies: to enter, previous-year revenue and total assets may reach HUF 6 billion and average headcount 100.
From 2026 the annual revenue threshold for opting into and keeping the VAT exemption for small businesses is HUF 20 million, up from HUF 18 million.
The 2026 summer tax package withdrew the planned tightening: from 1 July 2026, received invoices are still reported in the VAT return under the rules in force on 30 June.
With effect from 2026, the Accounting Act has raised the thresholds for the micro-entity simplified annual report by 20%: total assets may reach HUF 180 million and annual net revenue HUF 360 million.
From 1 January 2026 the gross minimum wage is HUF 322,800 (+11%) and the guaranteed minimum wage for skilled positions is HUF 373,200 (+7%), under Government Decree 426/2025 (XII. 23.).
The tax authority’s eVAT system prepares a draft VAT return – we review what this means for companies in practice and what to watch out for.
The choice between small-business tax and corporate income tax should be based on the ratio of wage costs to investments. We show the main factors.
The advertising tax will not return on 1 July 2026 after all: under Act XIV of 2026 the rate remains 0% after 30 June, for an indefinite period.
A tax audit need not be stressful if the company is prepared. We have gathered the five most important steps.
Write to us or request a quote – we reply within 24 hours on business days.
Request a quoteEnter: open · Esc: close