Cafeteria Benefits 2025

Regarding the benefits available in 2025, existing benefits can continue to be claimed with unchanged tax burdens and reporting obligations.

Act LV of 2024 on the Amendment of Certain Tax Laws was published on 28 November in Issue 119 of the Magyar Közlöny (Official Gazette), introducing the following new options also available through the cafeteria system.

Expansion of tax-free benefits:

Zoo tickets: Tickets and season passes to zoos governed by the Act on the Protection and Welfare of Zoos are tax-free up to the minimum wage threshold valid in the given tax year. Since the employer can provide this benefit as a payer, tickets and passes for close relatives may also be tax-free.

Corporate sports support: Employers may provide free or discounted sports facilities in their own sports venues on a tax-free basis.

Student loan support: Employer payments toward the repayment or prepayment of a student loan (bound-purpose loan under the student loan government decree) are tax-free.

Expansion of fringe benefits:

SZÉP Card change: An Active Hungarians sub-account is created for the SZÉP Card, to which the employer may transfer HUF 120,000 per year (maximum HUF 60,000 per calendar half-year) as a fringe benefit. Its allowance is fully separate from the SZÉP Card’s HUF 450,000 recreational limit. The same rules apply to the HUF 120,000 annual limit as to the HUF 450,000 recreational limit.

Housing support: Available to employees under 35, with a limit of HUF 1,800,000/year. The calculation of the limit follows the same method as the HUF 450,000 recreational limit. The employee may use the amount for mortgage repayment or rent support.

Temporary expansion of SZÉP Card usage:

The SZÉP Card balance may also be used for home renovation in 2025, provided the amount used for renovation does not exceed 50% of the sum of the balance on 1 January 2025 and the amounts transferred to the account during 2025.