adókról

Taxes, known as adók in Hungarian, are compulsory financial charges imposed by governments on individuals and corporations. These payments are levied to fund public services such as infrastructure, healthcare, education, and defense. The Hungarian tax system, like many others, comprises various types of taxes, each with its specific purpose and regulations.

A significant portion of tax revenue comes from direct taxes, which are levied directly on income. This includes personal income tax (személyi jövedelemadó), paid by individuals on their earnings from employment, self-employment, investments, and other sources. Corporations are subject to corporate tax (társasági adó), which is applied to their profits.

Indirect taxes, on the other hand, are imposed on goods and services. The most prominent indirect tax in Hungary is value-added tax (általános forgalmi adó or ÁFA), a consumption tax applied at various stages of production and distribution. Other indirect taxes include excise duties on specific products like alcohol, tobacco, and fuel.

Local governments also have the authority to impose certain taxes, such as property taxes (építményadó and telekadó), which are levied on the ownership of real estate. The administration and collection of taxes are primarily handled by the National Tax and Customs Administration (Nemzeti Adó- és Vámhivatal). Tax laws and rates can be subject to change, reflecting government policies and economic conditions. Understanding these obligations is crucial for individuals and businesses operating within Hungary.