Hungary ÁFA calculator
Add or remove Hungary ÁFA at the rates in force.
Calculator inputs
Results
Enter your values and press “Calculate” to see the result.
Official source: Nemzeti Adó- és Vámhivatal (NAV) ↗
In short
- What it calculates
- Add or remove Hungary ÁFA at the rates in force.
- Formula used
Add: total = net × (1 + rate ÷ 100)- Example
- A product priced Ft1,000 before tax, at the standard 27 % rate:
Hungary ÁFA calculator
In Hungary the indirect tax on consumption is ÁFA (általános forgalmi adó, value added tax), with a standard rate of 27%.
Hungary has the highest standard rate in the world at 27%. The 18% rate applies to dairy, bakery goods and accommodation, and 5% to medicines, books, fresh pork and milk. That combination makes the country a case study in the limits of indirect taxation.
This calculator works both ways: it adds the tax to a price without it and also breaks it out of a final price.
How it works
Enter the amount, choose whether to add or remove the tax and pick the rate. The rates available in Hungary are: standard 27 %, reduced 18 % and reduced 2 5 %.
If you need a rate other than those listed, choose “other rate” and type it in.
Formula
Add: total = net × (1 + rate ÷ 100)
Remove: net = total ÷ (1 + rate ÷ 100)
Tax = total − net
Worked example
A product priced Ft1,000 before tax, at the standard 27 % rate:
ÁFA amount: Ft270
Final price: Ft1,270
The other way round, starting from Ft1,270 tax included, the base is Ft1,000 again.
Explanation
The highest standard rate in the world
Hungary's 27% has no rival: no country applies a higher standard rate. It was reached in 2012, in the middle of a fiscal consolidation, and has not come down since. It is why Hungary always appears in European comparisons of the tax burden on consumption.
A 5% rate with named beneficiaries
It covers medicines, books, newspapers, internet access, district heating, fresh pork, eggs, milk and, subject to conditions, new housing. The 18% rate is reserved for dairy, bakery products and some hospitality services.
Real-time invoice reporting
The Online Számla system requires the details of every invoice issued to be reported to the administration practically at the moment of issue. It is one of the strictest controls in Europe, and has run for years with no minimum value threshold.
The effect on prices
At 27%, the tax contained in a final price is 21.26% of the total, not 27%. Confusing the two figures is the commonest mistake when working with Hungarian invoices.
Frequently asked questions
Which ÁFA rates apply in Hungary?
The rates built into the calculator are: standard 27 %, reduced 18 % and reduced 2 5 %. Which one applies to a given product or service is set by Hungary legislation; if in doubt, check with la Nemzeti Adó- és Vámhivatal (NAV).
How do I remove ÁFA from a final price?
Choose the option to remove the tax and the calculator divides the final price by one plus the rate. Subtracting the percentage from the final price gives the wrong answer.
Why does Hungary have the highest rate?
It was raised to 27% in 2012 as a budget consolidation measure and has stayed there. No other country exceeds that figure.
What share of the final price is tax?
At 27%, the tax is 21.26% of the total. That is why you divide by 1.27 rather than subtracting 27%.
Need to calculate something else?
These tools are often used alongside this calculator.
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VAT included
Break a tax-inclusive price down into the net amount and the tax.
Brazil ICMS
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