Import VAT rates in Hungary
Hungary applies a standard VAT rate of 27% and reduced rates of 18%, 5%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Newspapers Daily newspapers (journals published at least four times in a week) | 4902 |
| 5% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites | |
| 5% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C importation of works of art | 58050000 6304 9701 9702 9703 |
| 5% reduced | Reception of radio and television broadcasting services Internet access service | |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Pure-bred cattle for breeding | 01022110 01022130 01022190 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Other, live domestic bovines | 01022905 01022910 01022921 01022929 01022941 01022949 01022951 01022959 01022961 01022969 01022991 01022999 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Pure-bred breeding swine | 01031000 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Domestic swine, weighing less than 50 kg | 01039110 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Live sows, having farrowed at least once, of a weight of not less than 160 kg | 01039211 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Live domestic swine, of a weight of not less than 50 kg | 01039219 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Pure-bred sheep for breeding | 01041010 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Other, live domestic sheep | 01041030 01041080 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Pure-bred breeding goats | 01042010 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Other, live domestic goats | 01042090 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic bovine animals, fresh or chilled, carcasses and half-carcasses | 02011000 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, “compensated” quarters | 02012020 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, unseparated or separated forequarters | 02012030 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, unseparated or separated hindquarters | 02012050 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat and edible offal of domestic bovines, fresh chilled or frozen | 02012090 02013000 02022090 02023050 02023090 020610 02062100 02062200 020629 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic bovine animals, frozen, carcasses and half-carcasses | 02021000 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic bovine animals, frozen, other cuts with bone in, “compensated” quarters | 02022010 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic bovine animals, frozen, other cuts with bone in, unseparated or separated forequarters | 02022030 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic bovine animals, frozen, other cuts with bone in, unseparated or separated hindquarters | 02022050 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic swine, fresh, chilled or frozen | 0203 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Domestic swine whole or halved, fresh or chilled | 02031110 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Domestic swine whole or halved, frozen | 02032110 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Carcasses and half-carcasses of lamb, fresh or chilled | 02041000 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Other meat of sheep, fresh or chilled, carcasses and half-carcasses | 02042100 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Other meat of sheep, fresh or chilled, other cuts with bone in, short forequarters | 02042210 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Carcasses and half-carcasses of domestic lamb, frozen | 02043000 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Other meat of domestic sheep, frozen, carcasses and half-carcasses | 02044100 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Other meat of sheep, frozen, other cuts with bone in, short forequarters | 02044210 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic goats, fresh or chilled, carcasses and half-carcasses | 02045011 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic goats, fresh or chilled, short forequarters | 02045013 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic goats, frozen, carcasses and half-carcasses | 02045051 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat of domestic goats, frozen, short forequarters | 02045053 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat and edible meat offal of domestic swine, fresh, chilled or frozen | 02063000 02064100 02064900 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | 0207 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Live fish suitable for human consumption, excluding ornamental fish | 0301 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Fish suitable for human consumption (including skins, roes, milt and livers thereof and other edible fish offal), fresh, chilled or frozen, excluding sharks | 0302 0303 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, suitable for human consumption, excluding shark meat | 0304 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Milk and milk products (excluding mother’s milk, and the products under the rate 5%) | 0401 0402 0403 040410 0405 0406 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Milk (excluding mother’s milk) | 040110 040120 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Birds’ eggs, in shell, fresh | 0407 |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Dietary supplements for special medicinal purposes (foodstuffs), mother’s milk substitutes and supplements (foodstuffs) | 19011000 21069092 21069098 220299 30045000 |
| 5% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy New residential unit proposed or existing in a multi-unit residential building with a total net floor space not exceeding 150 square meter | |
| 5% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy New single-unit residential building with a total net floor space not exceeding 300 square meters | |
| 5% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy New residential unit with a total net floor space not exceeding 150 square meters, proposed or existing in a multi-unit residential building situated in brownfield sites | |
| 5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Books (including books reproduced on any form of physical support or medium) | 4901 49030000 |
| 5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Periodicals, other newspapers (journals published at least once in a year) | 4902 |
| 5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Sheet-music (including sheet-music reproduced on any form of physical support or medium) | 49040000 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Braille-boards, plastic | 392690 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods White canes for the blind | 66020000 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Perforators for the blind | 82055980 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Braille-boards, metal | 83100000 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Braille typewriter, Braille printer, Braille display for the blind | 8443 84729090 8543 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Signal processing unit for the blind and for the hearing impaired (sold at cost by the Association to its members) | 8471 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Telephone operator adapters for the blind | 85176990 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Braille-clocks for the blind | 9102 |
| 5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection human medical products, but the standard rate is applicable to products for veterinary purposes | 12115000 12119086 1302 28044000 28444020 30021100 30021200 30021300 30021400 30021500 30021900 300290 … |
| 5% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages in restaurants meals and food, and supply of non-alcoholic beverages prepared on site | |
| 5% reduced | Transport of passengers and their accompanying luggage 'Hop on hop off' guided city tour by bus (scheduled transport) The reduced rate is subject to a condition: the service provider shall ensure electronic payment. | |
| 5% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them supply of instrumental music services rendered by performing artists, such as live instrumental music provided in: places serving restauration or entertainment purposes, private events among family members or friends, certain events without admission fee. | |
| 18% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities entrance to open-air festival | |
| 18% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Dairy products [excluding imitation milk drinks (milk-derivative-based drinks), usually containing a mixture of milk and permeates - or whey and/or cream -, whose quality and quantitative composition differs from natural milk, and contains significantly less protein than natural milk] | 040490 |
| 18% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Cheese-based desserts | 1806 2106 |
| 18% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Cereals, flour, starch or milk products (excluding the products under the rate 5%) | 1901 19030000 1904 19051000 190540 190590 |
| 18% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Flavored milk | 22029991 22029995 22029999 |
| 27% |
TEDB · 26 October 2026