# Hungary corporate income tax (társasági adó): 2026

Source-cited draft: not reviewed by an accountant, not for filing.

The law is Act LXXXI of 1996 on corporate tax and dividend tax (the Tao. tv.). The tax authority is the Nemzeti Adó- és Vámhivatal (NAV). Section references below come from NAV's own guidance, which cites the Act paragraph by paragraph. The rate (19. §), the loss rules (17. §), the interest limitation threshold (8. § (1) j)), the development reserve (7. § (1) f), (15)), the group rules (2/A. §, 17. §) and the advances (26. §) were read in the official Nemzeti Jogszabálytár at njt.jog.gov.hu, in the version in force from 1 October 2026 (the short address njt.hu refused connections on 2026-10-22 and 2026-10-23).

Related skills in this pack: hu-income-tax (individuals and sole traders), hu-social-contributions, hungary-vat-return, hungary-einvoice.

## Who this applies to

**Resident companies** are taxed on worldwide income. The Tao. tv. lists them one by one (Tao. tv. 2. § (2), (3), (6)). The common ones are business associations (Kft, Zrt, Nyrt, Bt, Kkt), cooperatives, sole proprietorships registered as an egyéni cég, law and notary offices, and foundations and associations on their business income. A foreign company whose place of management is in Hungary is also resident. Since 2022 a reverse hybrid registered in Hungary can be resident (Tao. tv. 2. § (7)).

**Non-resident companies** are taxed only on business income from a Hungarian permanent establishment (telephely), and the foreign member of a Hungarian company with real estate holdings is taxed when it sells or withdraws its shares (Tao. tv. 2. § (4)). A foreign company with no place of business in Hungary has no corporate tax on its other Hungarian-source income. The PE profit is computed under the resident rules, with an extra add-back of 5% of revenue earned through the PE but not booked there.

**Out of scope of TAO:** individuals and sole traders (egyéni vállalkozó), budgetary bodies, condominiums (társasház) and the bodies listed in Annex 5 of the Act (Tao. tv. 2. § (5)). A company that has opted into KIVA (see below) pays KIVA instead of TAO.

**Tax year.** The calendar year, unless the company has a different business year under the Accounting Act. A non-calendar year company applies the rules in force on the first day of its business year.

## Rates, bands and thresholds

| Item | Rate or amount | Tax year | Source |
|---|---|---|---|
| Corporate tax rate (társasági adó) | 9% of the positive tax base | 2017 onwards, unchanged for 2026 | [NAV info sheet 41](https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/41.-A-tarsasagi-ado-legfontosabb-szabalyai-2026.02.02) (Tao. tv. 19. §) |
| Income (profit) minimum | 2% of adjusted total revenue | 2026 | NAV info sheet 41, section 7 (Tao. tv. 6. § (7)-(11)) |
| Loss carry-forward | 5 tax years, set-off up to 50% of the tax base before losses | 2026 | NAV info sheet 41, section 5.1 (Tao. tv. 17. § (2)) |
| Interest limitation | Net borrowing cost above the greater of 30% of tax EBITDA and HUF 939,810,000 is added back | 2026 (same figure in the version in force from 1 January 2027) | [NAV guide to form 2529](https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2529/2529-kitoltesi-utmutato); [Act text on njt.jog.gov.hu](https://njt.jog.gov.hu/jogszabaly/1996-81-00-00) (Tao. tv. 8. § (1) j)) |
| Advance payments | Monthly if prior-year tax above HUF 20 million; quarterly if HUF 20 million or less | Advances based on 2025 tax onward | NAV info sheet 41, section 15 (Tao. tv. 26. §) |
| Local business tax (helyi iparűzési adó, HIPA) | Set by each municipality, at most 2% | 2026 | [NAV English summary](https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2Ftaxinfo%2Fa-short-summary-on-the-taxation-of-business-associations) |
| Innovation contribution (innovációs járulék) | 0.3% of the HIPA-type base; micro and small enterprises exempt | 2026 | [NAV info sheet 68](https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/68.-Az-innovacios-jarulek-legfontosabb-szabalyai-2026.-02.-02) (Inno. tv. 16. § (2)) |
| KIVA (small business tax), alternative regime | 10% of the KIVA base | 2026 | [NAV info sheet 92](https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/92.-Kisvallalati-ado-szabalyozasa-2026.-05.-18) |
| Withholding on dividends paid to companies | None, resident or non-resident recipient | 2026 | NAV English summary, section 2.6 |
| Late payment interest (késedelmi pótlék) | Central bank base rate plus 5 percentage points, per day (1/365) | 2026 | [NAV press notice](https://nav.gov.hu/print/sajtoszoba/hirek/A_napokban_csaknem_400_ezren_kapnak_potlekertesitest_a_NAV-tol) |
| Central bank base rate | 5.50% from 26 August 2026 (so late interest 10.50% a year) | 2026 | [MNB base rate history](https://www.mnb.hu/Jegybanki_alapkamat_alakulasa); [NAV base rate page](https://nav.gov.hu/ugyfeliranytu/jegybank) |

**Pillar Two.** Hungary collects a qualified domestic minimum top-up tax (elismert belföldi kiegészítő adó) from in-scope groups; NAV runs the 24GLBADO advance return for 2024 ([NAV info sheet 24](https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/24.-Bevallasi-adofizetesi-informaciok-2026.01.26)). Screen for group revenue only and refer the computation.

## The taxable base

Start from the pre-tax profit (adózás előtti eredmény) in the statutory accounts, then apply the decreasing and increasing items in Tao. tv. 7. § and 8. § (NAV info sheet 41, sections 4 and 5). Tax is charged on the positive tax base.

**Main add-backs (8. §):**
- Accounting depreciation, including one-off write-offs and the book value of assets derecognised. Tax depreciation under Annexes 1 and 2 is deducted instead.
- Provisions for expected liabilities and future costs charged in the year. Releases are deducted later.
- Fines imposed by a final decision, and tax penalties, late payment interest and default fines charged as expense. The self-revision surcharge (önellenőrzési pótlék) is not added back.
- Costs not incurred for the business (Annex 3 of the Act).
- Transfer pricing: the difference to the arm's length price where related-party pricing lowered the profit.

**Main deductions (7. §):**
- Tax depreciation under Annexes 1 and 2. Buildings and fully written-down assets still qualify; works of art below HUF 200,000 give neither add-back nor deduction.
- **Dividends received.** Dividend income is deducted, unless the payer booked it as an expense (only possible for a foreign payer). Dividends from a controlled foreign company relating to non-genuine arrangements are deductible only to the extent the profit was earlier added back under the CFC rule (7. § (1) g)).
- **Participation exemption on gains (bejelentett részesedés).** A gain on selling a "notified shareholding" is deducted if the company reported the acquisition to NAV within 75 days and held it for at least one year. The 75-day deadline cannot be excused. Shares in a CFC cannot be notified. Losses and impairments on notified shares are added back (7. § (1) dz), 4. § 5.).
- **Development reserve (fejlesztési tartalék).** Retained earnings moved into a tied-up reserve for future investment are deducted, up to the pre-tax profit of the year. The Act sets no forint cap; the pre-tax profit is the only limit. The deduction counts as depreciation already claimed. The reserve must be used for investment within the next 4 tax years; otherwise the tax on the unused part is payable with late payment interest (7. § (1) f), (15)).
- R&D direct costs (an extra 100% deduction), or the newer R&D tax credit instead (22/G. §). Various employment, training and investment incentives also exist; check NAV info sheet 41 before claiming.

**Income minimum.** If both the pre-tax profit and the tax base are below 2% of adjusted total revenue, the company either pays tax on that 2% figure or files the supplementary statement attached to the return (sheet 10 of the 29 return). Exceptions exist, for example the pre-company period and the following year (6. § (6)).

**Interest limitation (8. § (1) j)).** Net borrowing cost above the greater of 30% of tax EBITDA and HUF 939,810,000 is added back. Unused interest capacity carries forward for 5 years. Financial institutions, insurers and fund managers are excluded. A member of a consolidated group can escape the rule with an equity-ratio test or use the group ratio. In a TAO group the HUF 939,810,000 applies once to all members together. The figure appears in the guide to the 2025 return and in the Act text in force for 2026, and is unchanged in the version in force from 1 January 2027.

**Losses (17. §).** A negative tax base carries forward for the next 5 tax years. In any year, losses brought forward can reduce the tax base by at most 50% of the base computed before the loss deduction. There is no carry-back for ordinary companies. Special rules apply to losses taken over in a reorganisation and after a change in majority owner. Losses from tax years up to 2014 follow the rules in force on 31 December 2014 (29/A. § (6)).

**Group taxation (csoportos társasági adó, 2/A. §).** Two or more companies can form a TAO group if one holds at least 75% of the votes in the others (directly or indirectly, or a common owner does, counting close relatives together), all have the same balance sheet date and all use the same accounting framework (Hungarian GAAP or IFRS). The application goes to NAV with form T118 between the 1st and the 20th of the penultimate month of the tax year; the deadline is strict. For a calendar-year group starting 1 January 2027 that is 1 to 20 November 2026. Each member computes its own base; the group's base is the sum of the non-negative bases. Negative bases form the group's loss, usable for 5 years, and loss set-off across the group is capped at 50% of the positive individual bases. Tax credits are claimed by the group as one taxpayer. Members are jointly liable through the group representative.

**Tax credits.** After the 9% charge, credits reduce tax in a fixed order: the R&D tax credit (can reduce tax to nil), then the development tax credit up to 80% of what is left, then all other credits up to 70% (23. § (2)-(3)). Spectator sports and film sponsorship can also be directed from tax (Tao-felajánlás, NAV info sheet 55).

### Local business tax (HIPA)

HIPA is a municipal tax on business activity carried on permanently in the municipality, at a rate the municipality sets up to 2%. The base is net sales revenue reduced by the cost of goods sold and mediated services (in full on the first HUF 500 million of revenue; above that, capped at 85% of the revenue in the band up to HUF 20 billion, 75% up to HUF 80 billion and 70% above HUF 80 billion), subcontractor costs, material costs and direct R&D costs (Htv. 39. § (1), described in NAV info sheet 68). HIPA is charged as an expense in the accounts, so it already reduces the pre-tax profit. A company with sites in more than one municipality splits the base between them. No HIPA skill exists in this pack yet; check the municipality's own rate decree.

### Innovation contribution

Companies pay 0.3% of a base equal to the HIPA base, adjusted for any foreign PE share (Inno. tv. 16. § (2)). Micro and small enterprises under the SME Act are exempt: fewer than 50 staff and revenue or balance sheet total of EUR 10 million or less (NAV info sheet 68). It is reported on the same 29 return and paid through quarterly advances due on 20 July, 20 October, 20 January and 20 April.

### KIVA, the alternative regime

KIVA (kisvállalati adó) replaces both corporate tax and social contribution tax with one 10% tax. The base is personnel costs plus dividends paid and capital withdrawn, less capital raised, with some adjustments; it is at least the personnel costs. A Kft, Zrt (private), Bt, Kkt, cooperative or similar entity can opt in if, for the previous year, average headcount is at most 100, revenue and balance sheet total are each at most HUF 6 billion, it has a calendar year, and it has no CFC. KIVA suits companies that pay more in wages than they earn in profit, or reinvest their profit (NAV info sheet 92). Model both before advising.

## Deadlines and filing

- **Annual return:** form 29 (2629 for tax year 2026), filed electronically with NAV through ÁNYK or the online form service. Due on the last day of the fifth month after the year end: 31 May 2027 for a calendar-year company. The same return carries the innovation contribution and the advance declarations ([NAV guide to form 2529](https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2529/2529-kitoltesi-utmutato); NAV info sheet 24, section 4.2).
- **Final payment:** the tax for the year less advances paid, by the same date. An overpayment can be reclaimed from that date.
- **Advances:** declared on the annual return for the 12 months starting on the first day of the second month after the return deadline (for a calendar-year company, July to June). The advance equals the previous year's tax (annualised if that year was short). If the previous year's tax was above HUF 20 million, pay monthly by the 20th of each month; otherwise quarterly by the 20th of the month after the quarter, except the last quarter of the tax year, which is due by 20 December. The HUF 20 million threshold first applies to advances declared on the 2025 return (NAV info sheet 41, section 15).
- **No year-end top-up.** The old December top-up obligation (feltöltés) for companies with revenue above HUF 100 million was abolished in 2019 ([NAV notice](https://nav.gov.hu/ado/tarsasagi/Megszunt_a_feltoltesi20191205)). NAV's 2026 guidance lists only the monthly or quarterly advances. Do not apply a top-up in 2026.
- **Currency:** tax is computed in HUF. A company can elect to pay in EUR or USD by notifying NAV by the 1st day of the month before the tax year starts (1 December 2026 for 2027); the deadline is strict.
- **TAO group:** members send their individual base statement to the group representative by the 15th day before the group's return deadline.
- **Accounts:** the financial statements are filed separately with the Ministry of Justice company information service (e-beszamolo.im.gov.hu).

## Penalties and interest

- **Default fine (mulasztási bírság):** late, missing or wrong returns can draw a fine of up to HUF 1,000,000 for a company (Art. 220. § (1), per NAV guidance 3011/2025 of 30 September 2025). No fine if the company files and shows it acted as could reasonably be expected ([NAV guidance 3011/2025](https://nav.gov.hu/pfile/file?path=%2Fszabalyzok%2Futmutatok%2F3011-2025_20250930_m.pdf)).
- **Tax penalty (adóbírság):** generally 50% of the tax shortfall found on audit; 200% where the shortfall involves hiding income or falsifying records. Reliable taxpayers get lower rates ([NAV guidance 3006/2018](https://nav.gov.hu/pfile/file?path=%2Fszabalyzok%2Futmutatok%2Fe3006-2018)).
- **Late payment interest (késedelmi pótlék):** for each day from the day after the due date to payment, the central bank base rate plus 5 percentage points, divided by 365. With the base rate at 5.50% from 26 August 2026, that is 10.50% a year. NAV charges it monthly and notifies once it reaches HUF 5,000.
- **Self-revision surcharge (önellenőrzési pótlék):** a company that corrects its own return pays a daily surcharge of the base rate divided by 365 instead of late interest and penalties; 1.5 times that on a repeat self-revision ([NAV info sheet 23](https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/23._informacios_fuzet_-_Onellenorzes)).
- **Development reserve misuse:** tax on the unused reserve becomes payable with late payment interest.

## Cross-border points

- **Outbound dividends:** no withholding on dividends paid by a Hungarian company to another company, resident or not. Dividends paid to individuals are taxed under separate law (NAV English summary, section 2.6).
- **Outbound interest and royalties:** a foreign company with no place of business in Hungary has no corporate tax on its Hungarian-source income (NAV English summary, section 7.1), so there is no corporate withholding tax on interest or royalties paid to it. Payments to a foreign company still face the transfer pricing and anti-hybrid rules on the Hungarian payer's side.
- **EU directives:** because domestic law already levies nothing on these outbound payments to companies, the Parent-Subsidiary and Interest and Royalties Directives rarely matter for outbound flows. Inbound dividends are deducted from the base under 7. § (1) g).
- **Foreign tax credit:** without a treaty, foreign income tax is credited up to 90% of the foreign tax and up to the Hungarian tax on that income.
- **Controlled foreign companies (CFC):** a Hungarian company must add to its base the positive after-tax profit of a CFC, less dividends approved, to the extent it comes from non-genuine arrangements tied to significant people functions performed by the Hungarian company. The add-back falls in the Hungarian company's tax year that includes the last day of the CFC's year. Payments to a CFC are generally not deductible unless the company proves they relate to its business. A company with a CFC cannot opt into KIVA. The full CFC test is in Tao. tv. 4. § 11.; read it on njt.jog.gov.hu before advising.
- **Exit tax (tőkekivonás, 16/A. §):** moving the place of management abroad, or moving assets or a PE's business out of Hungary so they leave the Hungarian tax net, adds to the base the market value less the tax book value of what is moved. In some cases the tax can be paid in five instalments.
- **Transfer pricing:** related-party prices are adjusted to arm's length (Tao. tv. 18. §). See hu-transfer-pricing.

## Worked examples

### Example 1: a trading Kft, calendar year 2026

Duna Trade Kft sells industrial parts in Hungary. For 2026 its accounts show net revenue of HUF 600,000,000 and pre-tax profit of HUF 80,000,000. The accounts charge HUF 12,000,000 of depreciation; tax depreciation under the Act's annexes is HUF 15,000,000. It also booked a HUF 500,000 environmental fine. It paid HUF 6,000,000 of corporate tax advances for 2026.

1. Income minimum check: 2% of HUF 600,000,000 is HUF 12,000,000. The pre-tax profit is well above it, so the general rules apply. (Adjusted total revenue is simplified to net revenue here.)
2. Tax base: 80,000,000 + 12,000,000 (accounting depreciation added back) - 15,000,000 (tax depreciation) + 500,000 (fine) = HUF 77,500,000.
3. Tax at 9%: HUF 6,975,000.
4. Balance due by 31 May 2027: 6,975,000 - 6,000,000 = HUF 975,000.
5. The 2026 tax is below HUF 20 million, so advances from July 2027 are quarterly.

```oa-check
name: Duna Trade Kft, trading company, tax year 2026
inputs:
  revenue: 600000000
  pretax_profit: 80000000
  book_depreciation: 12000000
  tax_depreciation: 15000000
  fine: 500000
  advances_paid: 6000000
steps:
  - income_minimum: revenue * 0.02
  - tax_base: pretax_profit + book_depreciation - tax_depreciation + fine
  - corporate_tax: tax_base * 0.09
  - balance_due: corporate_tax - advances_paid
expected:
  income_minimum: 12000000
  tax_base: 77500000
  corporate_tax: 6975000
  balance_due: 975000
```

### Example 2: losses brought forward, HIPA and the innovation contribution

Tisza Services Kft has 60 staff, so it is a medium-sized enterprise and pays the innovation contribution. Its only site is in a municipality that charges HIPA at 2%. For 2026: net revenue HUF 300,000,000; cost of goods sold and mediated services HUF 120,000,000; subcontractors HUF 30,000,000; materials HUF 20,000,000. Pre-tax profit, after HIPA and the contribution are charged as expenses, is HUF 40,000,000, with no adjustments. It has a HUF 60,000,000 tax loss from 2022, still within its 5-year window (last usable in 2027).

1. HIPA base: revenue is below HUF 500 million, so the full cost of goods and mediated services is deducted. 300,000,000 - 120,000,000 - 30,000,000 - 20,000,000 = HUF 130,000,000.
2. HIPA at 2%: HUF 2,600,000.
3. Innovation contribution at 0.3% of the same base: HUF 390,000.
4. Loss set-off: the cap is 50% of the base before losses, so HUF 20,000,000 of the HUF 60,000,000 loss is used.
5. Tax base: 40,000,000 - 20,000,000 = HUF 20,000,000. The income minimum (2% of revenue, HUF 6,000,000) is below the larger of pre-tax profit and tax base, so the general rules apply.
6. Corporate tax at 9%: HUF 1,800,000.
7. Loss carried forward: HUF 40,000,000. Only HUF 20,000,000 can be used in 2027 if the 2027 base before losses is HUF 40,000,000; anything left after 2027 expires.

```oa-check
name: Tisza Services Kft, losses brought forward plus HIPA and innovation contribution, 2026
inputs:
  revenue: 300000000
  cogs_mediated: 120000000
  subcontractors: 30000000
  materials: 20000000
  hipa_rate: 0.02
  pretax_profit: 40000000
  loss_bf: 60000000
steps:
  - hipa_base: revenue - cogs_mediated - subcontractors - materials
  - hipa: hipa_base * hipa_rate
  - innovation_contribution: hipa_base * 0.003
  - loss_used: min(loss_bf, pretax_profit * 0.5)
  - tax_base: pretax_profit - loss_used
  - income_minimum: revenue * 0.02
  - corporate_tax: tax_base * 0.09
  - loss_cf: loss_bf - loss_used
  - total_profit_taxes: corporate_tax + hipa + innovation_contribution
expected:
  hipa_base: 130000000
  hipa: 2600000
  innovation_contribution: 390000
  loss_used: 20000000
  tax_base: 20000000
  income_minimum: 6000000
  corporate_tax: 1800000
  loss_cf: 40000000
  total_profit_taxes: 4790000
```

## Ask the client first

1. Is the company resident (registered or managed in Hungary), or a foreign company with a Hungarian branch or other PE? What is its business year end?
2. Is it in KIVA, or should it be? Headcount, revenue, balance sheet total, wage bill and planned dividends decide this.
3. What was the previous year's TAO liability? It sets this year's advances and whether they are monthly or quarterly.
4. Are there losses brought forward, and from which years? Has the majority owner changed or has there been a merger or demerger?
5. Is it part of a group: a TAO group, at least 75% common ownership, foreign related parties, net interest cost near HUF 939.81 million, or group revenue that could bring it into Pillar Two?
6. Which municipalities does it operate in, what HIPA rate does each charge, and is it a micro or small enterprise for the innovation contribution?

## Sources

| Source | URL | Read on |
|---|---|---|
| NAV information sheet 41: key rules of corporate tax (published 2 February 2026) | https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/41.-A-tarsasagi-ado-legfontosabb-szabalyai-2026.02.02 | 2026-10-22 |
| NAV information sheet 24: return and payment information (26 January 2026) | https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/24.-Bevallasi-adofizetesi-informaciok-2026.01.26 | 2026-10-22 |
| NAV guide to the 2529 return (tax year 2025) | https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2529/2529-kitoltesi-utmutato | 2026-10-22 |
| NAV information sheet 68: innovation contribution (2 February 2026) | https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/68.-Az-innovacios-jarulek-legfontosabb-szabalyai-2026.-02.-02 | 2026-10-22 |
| NAV information sheet 92: KIVA from 2026 (18 May 2026) | https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/92.-Kisvallalati-ado-szabalyozasa-2026.-05.-18 | 2026-10-22 |
| NAV information sheet 23: self-revision (22 January 2026) | https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz/2026/23._informacios_fuzet_-_Onellenorzes | 2026-10-22 |
| NAV: a short summary on the taxation of business associations (English, January 2026) | https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2Ftaxinfo%2Fa-short-summary-on-the-taxation-of-business-associations | 2026-10-22 |
| NAV: the top-up obligation has ended (5 December 2019, archived) | https://nav.gov.hu/ado/tarsasagi/Megszunt_a_feltoltesi20191205 | 2026-10-22 |
| NAV press notice on late payment interest | https://nav.gov.hu/print/sajtoszoba/hirek/A_napokban_csaknem_400_ezren_kapnak_potlekertesitest_a_NAV-tol | 2026-10-22 |
| NAV: central bank base rate (notice of 25 August 2026) | https://nav.gov.hu/ugyfeliranytu/jegybank | 2026-10-22 |
| NAV guidance 3011/2025 on fining practice (30 September 2025) | https://nav.gov.hu/pfile/file?path=%2Fszabalyzok%2Futmutatok%2F3011-2025_20250930_m.pdf | 2026-10-22 |
| NAV guidance 3006/2018 on fining practice (consolidated) | https://nav.gov.hu/pfile/file?path=%2Fszabalyzok%2Futmutatok%2Fe3006-2018 | 2026-10-22 |
| Tao. tv. (Act LXXXI of 1996), 2/A. §, 7. § (1) f) and (15), 8. § (1) j), 17. §, 19. §, 26. §; Nemzeti Jogszabálytár (official), version in force from 2026-10-01 | https://njt.jog.gov.hu/jogszabaly/1996-81-00-00 | 2026-10-23 (njt.hu refused connections on 2026-10-22) |
| Tao. tv. consolidated text, version in force from 1 January 2027 (net.jogtar.hu, commercial reprint; used only for the 2027 interest limitation figure) | https://net.jogtar.hu/jogszabaly?docid=99600081.tv | 2026-10-22 |
| MNB: central bank base rate history | https://www.mnb.hu/Jegybanki_alapkamat_alakulasa | 2026-10-22 |

Not yet confirmed: the group application window, which is in the Art. (Act CL of 2017) and taken from NAV information sheet 41; the Pillar Two revenue threshold and start dates in Hungarian law; the full CFC definition in Tao. tv. 4. § 11.; individual municipalities' HIPA rates and HIPA filing dates.

> Contributed by Ryan Duguid.