Changes to motor vehicle tax, company car tax and excise duty rates from 2027

The new rates are particularly relevant for businesses operating motor vehicles, companies planning vehicle purchases, transport operators and businesses dealing with excise products. These amounts should already be taken into account when preparing budgets for 2027.

Transfer duty on the acquisition of motor vehicles and trailers

In 2027, the transfer duty payable on the acquisition of motor vehicles and trailers will continue to be determined based on the criteria specified by law. In the case of passenger cars, both engine power and the age of the vehicle are determining factors.

The transfer duty rates published for 2027 for passenger cars are as follows:

For trailers, the amount of transfer duty depends on the maximum permissible gross weight:

• Maximum permissible gross weight of up to 2 500 kg: HUF 9 000 (approx. 24,66 EUR);
• Maximum permissible gross weight exceeding 2 500 kg: HUF 24 000 (approx. 65,75 EUR).

Businesses planning to purchase vehicles should therefore take the transfer duty into account alongside the purchase price when calculating the total acquisition cost.

Domestic motor vehicle tax

The domestic motor vehicle tax rates for 2027 depend on the type, engine power and age of the vehicle. For goods vehicles, tractor units and buses, the tax is calculated for each commenced 100 kg of the tax base.

• Tax on passenger cars

For passenger cars, the tax base is the vehicle’s engine power, and the applicable tax rate varies depending on the year of manufacture.

The tax rate decreases as the vehicle ages, meaning that older passenger cars are subject to lower motor vehicle tax. When planning fleet costs, businesses should therefore take both the age and engine power of their vehicles into account.

• Tax on goods vehicles, tractor units and buses

For goods vehicles, tractor units and buses, the tax is charged for each commenced 100 kg of the tax base, at the following rates:

• HUF 935 (approx. 2,57 EUR) for vehicles equipped with air suspension or an equivalent suspension system;
• HUF 1 515 (approx. 4,15 EUR) for vehicles not falling into the above category.

For vehicles temporarily authorised to participate in road traffic, the tax payable is HUF 10 000 (approx. 27,40 EUR) for passenger transport vehicles and HUF 51 000 (approx. 139,73 EUR) for goods vehicles. A tax of HUF 25 000 (approx. 68,49 EUR) applies to the issuance of a registration plate for a test vehicle.

Foreign motor vehicle tax

The foreign motor vehicle tax rate depends on the purpose of the transport operation and the gross weight of the vehicle or vehicle combination.

The tax rates applicable in 2027 are as follows:

The amounts shown apply to the outbound and return journeys, respectively.

Businesses engaged in international transport should check which category applies to each transport operation when planning routes and assignments, as the applicable tax rates can vary significantly.

Company car tax

In 2027, the monthly company car tax payable will continue to depend on the passenger car’s engine power and environmental classification.

The monthly tax rates applicable in 2027 are as follows:

The amount of company car tax therefore depends not only on the vehicle’s engine power but also on its environmental classification.

By reviewing the engine power and environmental classification of their company cars, businesses can more accurately estimate their expected company car tax liabilities for 2027.

Registration tax

The exact amount of registration tax depends on the vehicle’s engine power, category and environmental classification. The basic tax amount is calculated by multiplying the factor specified by law by the amount applicable for 2027, which is HUF 48 000 (approx. 131,51 EUR). For used vehicles, the tax amount is reduced based on the time elapsed since the vehicle was first put into service. Accordingly, in addition to the vehicle’s technical specifications, the date of its first registration must also be taken into account.

Excise duty: energy products, alcoholic beverages and tobacco products

The NAV announcement also sets out the excise duty rates applicable to several excise products in 2027. The following sections summarise the rates for the main product categories and the specific tax rules that apply.

• Energy products and energy sources

The main excise duty rates are as follows:

The applicable excise duty rate for energy products depends on both the type of product and its intended use. This is particularly relevant for heating oil and LPG, as different rates apply depending on whether they are used as fuel or for other purposes.

The excise duty on E85 fuel is calculated based on its composition. The rate applicable to components other than bioethanol is the petrol excise duty rate determined for the relevant quarter, while a separate rate applies to the bioethanol content.

• Alcohol products and fermented beverages

The main excise duty rates applicable to alcohol products and fermented beverages are as follows:

Excise duty rates for alcohol products and fermented beverages vary by product category. For beer and sparkling wine, the classification of the producer may also affect the applicable rate, while certain categories of still wine are subject to a zero excise duty rate.

For spirits produced under contract distillation, a preferential rate may apply if the statutory quantity limits and other conditions are met. However, the higher rate applies to quantities exceeding the annual limit of 50 litres per person, as well as to quantities intended for sale to persons other than tax warehouse operators.

The application of preferential rates therefore requires the correct classification of the product and verification that the relevant statutory conditions are met.

• Tobacco products and new categories of tobacco products

Excise duty on tobacco products is calculated according to different rules depending on the product category. Some products are subject to specific rates, while others are taxed based on a percentage of the retail selling price or a combination of the two.

The main excise duty rates applicable in 2027 are as follows:

For cigarettes, a minimum excise duty rate applies in addition to the specific duty and the component based on the retail selling price. All relevant tax components must therefore be taken into account when determining the amount of excise duty payable. Separate rates apply to products in new categories of tobacco products, including certain disposable products and liquids.

What should businesses pay attention to?

The tax rates applicable in 2027 may affect businesses’ cost planning and certain tax processes. Before the end of the year, businesses should review the details of the vehicles concerned, their expected tax liabilities, and the classifications and preferential treatments applicable to excise products.

As part of these preparations, businesses should review their vehicle fleet records, update their budgets for 2027, and check whether the tax rates used in their enterprise resource planning, invoicing or tax systems need to be updated.

Summary

Understanding the tax rates applicable in 2027 is important when planning vehicle operations, vehicle purchases and activities involving excise products. Businesses should assess how the new rates may affect their expected tax liabilities and update their budgets for 2027 accordingly.