Key implementation point
9% headline CT rate — Hungary has the largest absolute top-up gap in the EU, making QDMTT compliance particularly material.
Implementation detail
- 01 Hungary had a 9% headline CT rate — the lowest in the EU — making it one of the most impacted jurisdictions.
- 02 QDMTT critical: Hungary's QDMTT collects top-up locally to bring entities to 15%, rather than allowing other EU states to do so via IIR.
- 03 Hungary negotiated hard against the EU Directive but ultimately enacted — delayed implementation discussions.
- 04 UTPR excluded from Hungarian implementation.
- 05 National Tax and Customs Administration (NAV) issued compliance guidance.
Enacted legislation
A 2023. évi LXXXIV. törvény
Official sources & further reading
Track Hungary rules against your live MNE
In Pillar2OS you can pull this jurisdiction's rules directly into your entity structure — automatically calculating top-up positions, flagging QDMTT obligations, and tracking rule changes as they happen across all your operating countries.
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