Our post has been updated on February 16, 2026. The new details are available here.

The tax rate to be paid by the payment agent will not change next year. Some thresholds will be raised due to the increase in the minimum wage to HUF 322,800.

The following elements are added to the range of tax-free and tax-advantaged fringe benefits.

Extending the scope of the SZÉP Card between 1.12.2025-30.04.2026

Between December 1, 2025, and April 30, 2026, the SZÉP card can also be used to purchase food products specified in a separate government decree:

• Food-related mixed retail trade,
• Retail sale of vegetables and fruit,
• Retail sale of meat and meat products,
• Retail sale of fish,
• Retail sale of bread, bakery products and confectionery,
• Other food retail.

New tax-free benefits for individuals

With reference to our summer newsletter, the range of electric bicycles that employers can provide tax-free to employees has been expanded. The power limit increases from 350W to 750W.

Amounts refunded by the bank on an equitable basis to customers who have suffered damage as a result of bank data theft will be tax-exempt from November 20, 2025, as compensation for damages.

The legislator has made the costs of continuing education for teachers borne by the payer or the subsequent reimbursement of costs (including travel, accommodation, and meals) tax-exempt retroactively to January 1, 2025.

Similarly to wine products, Hungarian specialty pálinka produced in a tax warehouse, equipped with a tax stamp and provided to private individuals within the framework of restaurant services, will become tax‑exempt from 1 January 2026, provided that the payer keeps proper records of the sources of acquisition and the manner of use.

Hospitality services provided in a restaurant and confectionery for representation purposes will become tax-exempt.

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_{[1] the minimum wage is HUF 322’800 in year 2026}

_{[2] maximum amount in 2026 HUF 60’886/month}

If you are also thinking about the application of fringe benefits or SZÉP Card and you want to provide it with less administration but give more flexible options to the employees, we would like to call your attention to our cafeteria software.

We hope that the overview above can support you in your decisions regarding cafeteria benefits in 2026. Our colleagues will be pleased to help you in interpreting the rules detailed above.

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