Corporate Income Tax (CIT)

What is corporate income tax?

Corporate income tax (CIT) is a direct tax on the profits of legal entities. In Hungary, it applies to most business forms and serves as a primary contribution by companies to public finances.

Who pays CIT?

  • Limited liability companies (Kft.)
  • Private and public limited companies (Zrt., Nyrt.)
  • Cooperatives and certain nonprofit entities
  • Foreign companies with branches in Hungary

Tax base and rate

The tax base is the pre-tax profit, adjusted with specific tax modifications as outlined in the tax law. Hungary applies a 9% flat rate, one of the lowest in the EU.

Official definition

Corporate income tax is a flat-rate tax imposed on the profits of business entities based on their financial results.

Related Services

CIT and KIVA compliance

One of the tasks requiring the greatest professional care at the end of the year is the preparation of the CIT and, on the basis of their decision, the KIVA return.

Complex tax consultancy

We offer a complex consultancy service for companies looking for “generalist” tax consultants who can support their organisation.

Tax compliance

The outsourcing of taxation tasks is always custom-tailored to the specific needs of our clients.

Tax consultancy

We offer solutions tailored to our clients’ specific needs and business objectives, as well as solutions optimised for industry specificities.

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