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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;
d) a monthly part (in a maximum not exceeding 30% of the minimum wage) of the income received in the form of schooling contribution for each month of the legal relationship which forms the basis of the benefit provided;

(4) f) The following are considered to be schooling contribution that is provided by the employee, referred to in article (2), for a pupil or child taking part in the public schooling (or in any kind of education corresponding to this, in any state of the European Economic Area), before the first day of the school year and within 60 days after this day, for the purchase of course books, schooling aids, clothing (including the refund of the invoice on purchasing the above mentioned items during the above mentioned period; that has been issued for the name of the employer, respectively the entity paying the wage), or is provided exclusively in the form of a voucher providing a right to purchase the above mentioned goods; in case the beneficiary private person is an employee of the contributor, who is a parent of the child, or is a spouse of this parent entitled to receive this family contribution or a similar contribution, based on the relevant law on supporting the families or any similar law of any EEA states.

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.