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Hungary: Fringe Benefit Rules in 2022

In our newsletter we will give you an overview of the current fringe benefit (“cafeteria”) rules including different tax rates applicable in 2022.

Dear Clients, Dear Readers,

In our newsletter we will give you an overview of the current fringe benefit elements and their tax rates applicable in year 2022 in accordance with the new tax changes adopted on 14  December 2021.

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

Please find the list of fringe benefits in year 2022.

Variations of Cafeteria 2022 in Hungary - Benefits for individuals in year 2022 - Tax-free benefits

[1] the minimum wage is HUF 200’000 in year 2022

[2] maximum amount in 2021 is HUF 39’730/month

Variations of Cafeteria 2022 in HUngary - Fringe benefits

Variations of Cafeteria 2022 in Hungary - Beyond the certain specific and fringe benefit limits 2022

We hope that the overview above can support you in your decisions regarding cafeteria benefits 2022. Our colleagues will be pleased to help you in interpreting the rules detailed above.

Kind regards,

ABT Treuhand Group

Date: 14. January 2022 | Topic: Business TaxationBusiness Taxation

The above summary is provided for information purposes only. We recommend that you consult our experts before making any decision based on this information.

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