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Hungary's draft legislation on BEPS 2.0 Pillar Two introduced to Parliament

|Tax Alerts, Information Reporting, Legis ...|Hungary
Hungary

  • Draft legislation introduced in Hungary is in line with OECD Model Rules, Commentary and Administrative Guidance already issued.
  • Hungary will keep the 9% statutory corporate income tax rate in place while introducing a Qualified Domestic Minimum Top-up Tax (2024), Income Inclusion Rule (2024) and Undertaxed Profits Rule (2025).
  • Draft legislation also includes a new research and development (R&D) qualifying incentive regime.

Executive summary

The Hungarian Ministry of Finance published on the dra…

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