Company car tax in Hungary 2026: rates and rules
Hungary's company car tax catches people who do not expect it. It applies not only to corporate fleets but to any private individual who claims costs against their own car. From 2026 the rates are inflation-linked. This guide covers the full table, the filing rhythm and the exemptions.
Updated:
- Do I pay company car tax on my own car: Yes, if costs or depreciation are claimed against it — by you or by your employer.
- When must company car tax be filed: Quarterly, by self-assessment: it must be determined, declared and paid by the 20th day of the month following the quarter.
- Can I deduct the vehicle tax: Yes, if it relates to the same car and the same taxpayer, and was paid by the deadline.
Work it out for your own situation: open the calculator – free, no registration required.
Who pays company car tax?
Liability arises in two independent ways, and this duality is the most common source of confusion.
1. A passenger car not owned by a private individual. If the car belongs to a company, a sole trader, a foundation or any other organisation, liability begins automatically on the first day of the month following acquisition. Nothing needs to be done to trigger it, and it makes no difference how much the vehicle is used — or whether it is used at all.
2. A privately owned car against which costs are claimed. Here the logic inverts. The car belongs to the individual, but the moment anyone — the owner or their employer — claims costs or depreciation in respect of it, liability arises. The trigger is not ownership; it is the cost claim.
The second case is troublesome precisely because it engages silently. A sole trader who claims fuel costs on their own car for the first time becomes liable for company car tax by that act — frequently without realising it.
The 2026 rates
The monthly rate is determined by two factors together: the engine's power in kilowatts and the vehicle's environmental classification code (shown in the registration certificate).
| Engine power | Class "0"–"4" | Class "6"–"10" | Class "5"; "14"–"15" |
|---|---|---|---|
| 0–50 kW | HUF 38,500 | HUF 20,000 | HUF 17,500 |
| 51–90 kW | HUF 51,000 | HUF 25,000 | HUF 20,000 |
| 91–120 kW | HUF 76,000 | HUF 51,000 | HUF 25,000 |
| Above 120 kW | HUF 101,000 | HUF 76,000 | HUF 51,000 |
Monthly rates. Source: NAV, rates adjusted for 2026 (published 27 October 2025).
Reading the table is straightforward, with two traps. First, the upper bound belongs to its band: a 51 kW car already falls into the 51–90 kW band, and a car of exactly 120 kW is still in the 91–120 band. Second, the most favourable classification — "5", "14"–"15" — makes a substantial difference. A 100 kW car attracts between HUF 25,000 and HUF 76,000 per month depending on its class, a gap of more than HUF 600,000 over a year.
You can calculate the figure for your own vehicle, including the vehicle tax deduction, with our company car tax calculator.
Filing and payment: quarterly
Company car tax is self-assessed: the tax authority does not send a bill. You must determine, declare and pay it yourself, quarterly, by the 20th day of the month following the quarter.
One rule overrides everything else: if liability exists for even a single day in a month, the full monthly rate is due for that month. There is no pro-rating. Buy the company car on 27 February and the full rate applies for March; sell it on 2 November and November is charged in full.
A simple optimisation follows. Timing a purchase or sale around a month boundary can save an entire monthly rate — which, for a car above 120 kW in an unfavourable class, is HUF 101,000.
Deducting the vehicle tax
Vehicle tax (gépjárműadó) already paid can be deducted from company car tax, but only under strict conditions, all of which must hold simultaneously:
- both taxes relate to the same passenger car;
- the same taxpayer pays both;
- the vehicle tax was paid by the deadline.
The third condition is the harshest. Vehicle tax paid late cannot be deducted — so a delay costs not only the late payment surcharge but the right of deduction itself. A few days' slippage therefore carries a multiplied cost.
The deduction is capped at the amount of company car tax. If the vehicle tax is higher, the excess cannot be reclaimed and cannot be carried into the next quarter.
When no tax is due
Several exemptions exist; these are the ones that arise most often in practice.
Official travel order (kiküldetési rendelvény). Where a private owner accounts for business journeys using a travel order — receiving the statutory rate of reimbursement rather than itemising actual costs — no company car tax liability arises. This is the most commonly used route out.
No cost claim at all. Simply do not claim costs against the private car. No liability, but no cost deduction either.
Hybrid transitional rule. Vehicles registered before 1 January 2025 with classification 5P (plug-in hybrid) or 5N (extended-range) remain exempt under a transitional provision until 31 December 2026. That date is approaching: anyone running such a car should budget for the tax from 2027.
One point is widely misunderstood: an exemption does not automatically remove every filing obligation in all circumstances. Where there is doubt, check with an accountant.
A worked example
A company buys a 110 kW passenger car with environmental class "6" in April 2026 and keeps it to year end.
110 kW falls in the 91–120 kW band, and class "6" sits in the middle column: the monthly rate is HUF 51,000. Liability starts on the first day of the month following acquisition — 1 May — so it runs for eight months (May to December): 51,000 × 8 = HUF 408,000.
If the company paid HUF 30,000 of vehicle tax for the year on time, that is deductible: 408,000 − 30,000 = HUF 378,000 actually payable.
Filing is quarterly: the second quarter portion (May–June, HUF 102,000) by 20 July, the third quarter by 20 October, and so on.
Frequently asked questions
Do I pay company car tax on my own car?
Yes, if costs or depreciation are claimed against it — by you or by your employer. If you account for business travel using an official travel order, or claim no costs at all, no liability arises.
When must company car tax be filed?
Quarterly, by self-assessment: it must be determined, declared and paid by the 20th day of the month following the quarter.
Can I deduct the vehicle tax?
Yes, if it relates to the same car and the same taxpayer, and was paid by the deadline. Vehicle tax paid late cannot be deducted.
If I only had the car for one day, do I pay for the whole month?
Yes. If liability exists for even one day in a month, the full monthly rate is due. There is no pro-rating.
How long are plug-in hybrids exempt?
Vehicles registered before 1 January 2025 with 5P or 5N classification remain exempt under the transitional provision until 31 December 2026.
Checked against the sources below in October 2026. Editor: Norbert E.
- Act LXXXII of 1991 on motor vehicle tax
- Act CXVII of 1995 on personal income tax
- Hungarian Tax Authority (NAV) information booklets
If you find a discrepancy with the law in force, please tell us on the contact page – we correct it and note the date. See our corrections policy.