{"id":406,"date":"2026-04-13T17:07:30","date_gmt":"2026-04-13T15:07:30","guid":{"rendered":"https:\/\/market1897.com\/ceges-esemenyek-reprezentacios-ado-nelkul\/"},"modified":"2026-04-17T15:17:01","modified_gmt":"2026-04-17T13:17:01","slug":"ceges-esemenyek-reprezentacios-ado-nelkul","status":"publish","type":"post","link":"https:\/\/market1897.com\/en\/ceges-esemenyek-reprezentacios-ado-nelkul\/","title":{"rendered":"Corporate events without entertainment tax"},"content":{"rendered":"<div id=\"pl-406\"  class=\"panel-layout\" ><div id=\"pg-406-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-406-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-406-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" style=\"margin-bottom: px\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p>A significant relief has been provided for businesses from 2026: under certain conditions, restaurant entertainment has become tax-free. This means that hosting a business lunch, dinner or professional event can now be more financially advantageous for companies.<\/p>\n<p>A government decree published in issue 12 of the Hungarian Gazette reduces the administrative and tax burden on businesses and, on the other hand, stimulates the turnover of catering establishments. According to the new regulation, food and drinks consumed in restaurants with clients, partners or colleagues are exempt from the previous entertainment tax within certain limits.<\/p>\n<p><strong>What does this mean in practice?<\/strong><\/p>\n<p>Previously, businesses had to pay a significant tax on entertainment benefits \u2013 for example, in the case of a business lunch or dinner. The rate was 33.04% in total, consisting of personal income tax and social contribution tax.<\/p>\n<p>However, under the new regulation, representational hospitality \u2013 in the form of food and drinks \u2013 has become tax-exempt if it takes place within the framework of a genuine business or professional relationship.<\/p>\n<p><strong>For example, this could be:<\/strong><\/p>\n<ul>\n<li>a lunch or dinner related to a business meeting<\/li>\n<li>catering following a professional event<\/li>\n<li>a company Christmas dinner in a restaurant environment<\/li>\n<\/ul>\n<p>It is important, however, that the event has a business or professional nature, otherwise the tax exemption cannot be applied.<\/p>\n<p><strong>The upper limit and restaurant hospitality are important<\/strong><\/p>\n<p>The tax exemption is not unlimited: the regulation sets two important conditions. On the one hand, the value of tax-exempt entertainment can be a maximum of 1% of the company's annual revenue and can be claimed up to a maximum of 100 million forints per year.<\/p>\n<p>For example, a smaller company with an annual revenue of 15 million forints can claim tax-exempt hospitality worth 150 thousand forints, while a large company can use the opportunity up to the ceiling of 100 million forints if its revenue is 10 billion forints or more.<\/p>\n<p>In addition, one of the key conditions of the regulation is that the consumption takes place in a restaurant, as the tax exemption applies exclusively to restaurant hospitality.<\/p>\n<p><strong>This does not include, for example:<\/strong><\/p>\n<ul>\n<li>consumption in a caf\u00e9 or bar<\/li>\n<li>fast food catering<\/li>\n<li>food ordered in an office or other location<\/li>\n<li>events that have no business or professional content<\/li>\n<\/ul>\n<p><strong>Applicable from the beginning of 2026<\/strong><\/p>\n<p>The government decree entered into force from February 2026, however, the regulation applies to the entire 2026 tax year, so that representational consumption in restaurants in January can also be accounted for under the new conditions.<\/p>\n<p><strong>Business events in a stylish environment<\/strong><\/p>\n<p>The new regulation is particularly beneficial for companies that want to organize business meetings or professional events in a sophisticated, inspiring environment.<\/p>\n<p>The discreet elegance, inspiring environment and refined gastronomy of Market 1897 provide an ideal backdrop for smaller business events, dinners or wine tastings. The cuisine based on fresh, seasonal ingredients, the carefully curated wine list, and the city center location all contribute to making a corporate meeting with us a real experience - even free of representation tax.<\/p>\n<\/div>\n<\/div><\/div><div id=\"panel-406-0-0-1\" class=\"so-panel widget widget_ndm-btn panel-last-child\" data-index=\"1\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-ndm-btn so-widget-ndm-btn-default-d75171398898-406\"\n\t\t\t\n\t\t><div class=\"ndm-btn text-center mb-2\"><a href=\"https:\/\/market1897.com\/foglalas\/\" class=\"btn btn-primary btn--large\"><span>Table reservation<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>A significant relief has been provided for businesses from 2026: under certain conditions, restaurant entertainment has become tax-free. This means that hosting a business lunch, dinner or professional event can now be more financially advantageous for companies.<\/p>\n","protected":false},"author":2,"featured_media":403,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-event"],"acf":[],"_links":{"self":[{"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/posts\/406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/comments?post=406"}],"version-history":[{"count":0,"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/posts\/406\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/media\/403"}],"wp:attachment":[{"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/media?parent=406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/categories?post=406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/market1897.com\/en\/wp-json\/wp\/v2\/tags?post=406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}