The Hungarian National Assembly (parliament) is considering Bill T/13110, which contains measures to reduce the tax burden on businesses. Some of the main measures include:
- An increase in the cost ratio applied to individual entrepreneurs under the flat tax regime who currently use a 40% cost ratio:
- from 40% to 45% starting 1 January 2026; and
- from 45% to 50% starting 1 January 2027;
- The extension of the development tax allowance to cover investments in clean technologies manufacturing c…