Effective tax rates for expenditure based tax incentives - Corporate in Hungary
Hungary: Effective tax rates for expenditure based tax incentives - Corporate was -9.69 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates for expenditure based tax incentives - Corporate in Hungary, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Hungary stood at -9.69 Percentage of taxable income.
The figure is down 0.2% on the previous year and up 20.8% over ten years.
Hungary ranks 33rd of 50 countries on this measure, in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Hungary, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -12.23 Percentage of taxable income | — |
| 2020 | -11.68 Percentage of taxable income | -4.5% |
| 2021 | -11.4 Percentage of taxable income | -2.4% |
| 2022 | -10.27 Percentage of taxable income | -9.9% |
| 2023 | -10.27 Percentage of taxable income | -0.0% |
| 2024 | -9.67 Percentage of taxable income | -5.8% |
| 2025 | -9.69 Percentage of taxable income | +0.2% |
Hungary compared with similar countries
- Hungary's -9.69 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 1.2× the median. (40 countries reporting)
- Hungary's -9.69 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 1.2× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -12.23 Percentage of taxable income | -12.23 Percentage of taxable income | -12.23 Percentage of taxable income | 1 |
| 2020s | -10.5 Percentage of taxable income | -11.68 Percentage of taxable income | -9.67 Percentage of taxable income | 6 |
Countries ranked near Hungary
- 30 New Zealand -8.57 Percentage of taxable income compare
- 31 Hong Kong, China -8.91 Percentage of taxable income compare
- 32 Thailand -9.07 Percentage of taxable income compare
- 34 Germany -10.37 Percentage of taxable income compare
- 35 Norway -10.83 Percentage of taxable income compare
- 36 Brazil -11.13 Percentage of taxable income compare
More economy & growth data for Hungary
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.53 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.2 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps -60.84 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit -0.2468 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita -6,395 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -69.94 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -14.09 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.2837 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -7,351 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 27.3 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Hungary?
- Effective tax rates for expenditure based tax incentives - corporate in Hungary was -9.69 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Hungary?
- The highest recorded value was -9.67 Percentage of taxable income in 2024.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Hungary?
- The lowest recorded value was -12.23 Percentage of taxable income in 2019.
- How does Hungary rank for effective tax rates for expenditure based tax incentives - corporate?
- Hungary ranks 33rd out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Hungary?
- Over the last ten years it is up 20.8%. The long-run trend across the full record is rising.
- Where does this Hungary data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.