Reviewed: 19 October 2026 · Hungary
01 · The 2026 threshold
The Hungarian domestic annual small-business VAT exemption threshold is HUF 20 million in 2026. The HUF 12 million figure in older articles is not the current threshold. The VAT Act determines which transactions count.
02 · Conditions and periods
NAV’s guidance on opting in for 2026 considers actual 2025 turnover and expected and actual 2026 turnover. Businesses starting during the year may have a proportionate threshold.
03 · The transaction matters
The exemption does not remove VAT obligations for every transaction. Cross-border transactions and special cases need separate review. Earlier deadlines for opting in for 2026 are not a current open application window; discuss your circumstances with your accountant.
Official sources
- NAV – Emelkedik az alanyi adómentesség értékhatára, 2025.12.11. ↗
- Áfa tv. – 188. § és átmeneti szabályok ↗
The review is dated; subsequent changes require a new check.
An editorial preparation guide; it does not replace professional advice for your circumstances.
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