Hungary VAT rates
| Rate | Applies to |
|---|---|
| 27% | Standard rate: most goods and services |
| 18% | Some food, accommodation |
| 5% | Medicines, books, some food, new homes |
The highest standard rate in the EU.
Adding Hungary VAT
100.00 Ft before VAT is 127.00 Ft including 27% VAT. To take 27% VAT out of a price, divide it by 1.27. The VAT fraction is 27/127.
That is 7 percentage points higher than the UK standard rate of 20%.
Selling to Hungary from the UK
Goods you export from Great Britain to a business in Hungary are zero rated for UK VAT. Your customer pays 27% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Hungary VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Hungary businesses are usually outside the scope of UK VAT, and your customer accounts for 27% VAT under the reverse charge. Digital services sold to consumers in Hungary carry Hungary VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.