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Relevant legal regulation

Act CXVII of 1995

70. § (1) Taxes for income resulting from certain benefits in kind are to be paid according to the regulations listed in Paragraph 71.
(2) The following, listed in a)-e) are considered income as mentioned Article 1, if the employer, corporation (hereinafter, for the purposes of applying this regulation, referred to as employer) is the provider and the employee (including the employee assigned to the employer according to the regulations of the Labour Code), or the personally contributing member of a corporation (hereinafter, for the purposes of applying this regulation, the private individual receiving the benefit is referred to as employee) is the receiver;
b) a monthly maximum of 18,000 HUF of the income received in the form of hot meal for each month of the legal relationship which forms the basis of the benefit provided;

(4) d) the following are considered to be income received in the form of hot meal: dining at a place designated for it, catering at the workplace or income received by public catering (including vouchers used exclusively for taking these services);

71. § (1) The provider of the income has to pay 25% tax of the income of the private individual, resulting from the benefits defined by the conditions listed in the regulation of Paragraph 70 and within the limits set there.