Special Scheme for Small Enterprises

Please find hereunder and in the attachments the most relevant information on the special scheme for small enterprises. 

Tax 2026.01.01.

Special Scheme for Small Enterprises

Tax 2025.12.16.

Changes in the turnover threshold as of 1 January 2026

2025.12.16. Download 102 kB
Changes in the turnover threshold as of 1 January 2026.pdf
Tax 2025.02.14.

Changes in the turnover threshold as of 1 January 2025

2025.02.14. Download 95 kB
Information for EU SME taxpayers Change in the Hungarian turnover threshold for exempt enterprises.pdf

Attachments

SME - Explanatory Notes
Guide to the SME scheme
Community SME portal