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Relevant legislation in force

The Law CXVII., Year 1995

2009. LXXVII. Law stipulates that the low value gifts, such as tax-free allowance ceased, the low value of the taxable benefit in kind constitutes a gift, after which the tax burden is 54% and the basic allotment of 54% after tax plus 27% social security contribution which together with the amount of the allowance is 95.6 %.

Tax-free gift for the business (and representation) defined on the basis of revenue as follows. The paying corporation should take into account as item to increase the base of tax.

Benefit in kind:
69 § l) by paying for free or discounted goods supplied, services provided by taxable income allocated to specific provisions of this Act even in the absence if the individual receives a benefit of paying social security and private pension benefits, and coverage of these services by law non-tenure;
(7) of paying - if the representation, business gifts that would otherwise not exempt under the law, (5) notwithstanding paragraph - is not required to, report and pay: a) b) above are not paying for those
ab) the tax year in question, the unique value of 10 thousand HUF, not exceeding business gifts as defined on the basis of income after the tax rate under paragraph(4) calculated numbers as described in paragraph (9) 54 percent of value calculated by 5000 HUF per person;
b) the social organization, public body, religious entity, the Foundation (including the public foundation) in the case of the representation and payment of 10 thousand HUF unique value not exceeding business gifts as defined on the basis of income after (4) the rate of profit after tax, and mission-related activities incurred in the year's accounts for 10 per cent of total expenditure recorded of 54 percent, but accounted for more than the year's 10 per cent of total annual revenue of 54 percent.
(8) (7), the purpose of calculation shall be disregarded under the provisions of this Act are exempt benefits in kind – e.g. allowances recorded as low-gift - value. The taxable value after the tax
(9) (7) ab) be the number of permanent establishments under the statistical average headcount during the fiscal year, and personally involved in the activities of the paying members (including self-paying for the self-employed) in the number of combined amount of salt.
(10)The purpose of E §
e) business gift: to distribute the activities of commercial, office, professional, diplomatic and religious relations within the gifts (free or discounted product, service, and only on this voucher), not including bills.