In Hungary, Value-Added Tax (VAT) is levied. This consumption tax is imposed on the sales of goods and services. In Hungarian, it is known as Hozzáadottérték-adó (HÉA).
The different VAT rates in Hungary are:
| Rate | Type | Which goods or services |
|---|---|---|
| 27% | Standard | All other taxable goods and services |
| 18% | Reduced | Some goods and services, such as certain food (e.g. dairy products) and certain public music and dance concerts |
| 5% | Reduced | Some goods and services, such as pharmaceuticals, certain food (e.g. poultry meat, fresh eggs), books, catering meals and accommodation services from hotels, B&B and house-sharing |
| 0% | Zero | Daily paper, intra-community and international transport |