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Hungary VAT Rates 2026

Hungary (Magyarország) levies Value Added Tax as ÁFA (Általános forgalmi adó). The standard rate is 27%, applied to most goods and services. Reduced rates of 18% and 5% apply to dairy products, cereals, flour and baked goods.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/HU endpoint to get Hungary data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/HU
# No authentication required for rate lookups

# Response:
# { "country_code": "HU", "tax_type": "vat",
#   "standard_rate": 27, "reduced_rates": [18, 5],
#   "currency": "HUF", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Hungary standard rate.

// 1. Validate the customer's Hungary VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/HU/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Hungary VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/HU').then(r => r.json());
// → { standard_rate: 27, reduced_rates: [18, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Hungary standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Hungary VAT

Hungary's 27% standard rate has been the highest in the world since 2012. The counterweight is an aggressive 5% band covering medicines, books, internet access, district heating and new housing, plus an 18% middle rate for dairy and bakery staples. NAV's real-time invoice reporting (RTIR) system, mandatory since 2018, gives the authority same-day visibility of every domestic B2B invoice.

VAT in Hungary is administered by the Nemzeti Adó- és Vámhivatal (NAV). Hungary VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · NAV (accessed Jun 2026)

Rate history

• 2012Standard rate raised from 25% to 27% — the highest in the world

Frequently asked questions

VAT & GST rates in other EU countries