Cafeteria Benefits 2026
Review the benefit types, tax thresholds and employer contributions of the Hungarian cafeteria system — current and previous years.
The structure of the 2026 cafeteria system remains unchanged from 2025: the range of tax-free, fringe and other preferential benefits stayed the same, and the employer contribution rates under the standard corporate tax (TAO) regime (28%, 33.04%, 13%) are also unchanged.
The most significant change is the 11% increase in the minimum wage: from 1 January 2026, the gross minimum wage rose to HUF 322,800 and the guaranteed minimum wage to HUF 373,200. As a result, the tax-free thresholds – cultural services, sports event tickets, zoo tickets – are now HUF 322,800/year each (2025: HUF 290,800).
For specific defined benefits, the new cap for small-value gifts is HUF 32,280 per occasion (10% of the minimum wage), totalling HUF 96,840 per year across three occasions (2025: 3×29,080 = HUF 87,240).
The new elements introduced in 2025 – Active Hungarians sub-account (HUF 120,000/year, maximum 60,000 Ft per calendar half-year), housing support (HUF 1,800,000/year), zoo tickets, corporate sports, student loan support – remain available under the same conditions in 2026.
The SZÉP Card recreational allowance remains HUF 450,000/year, with unchanged tax classification (fringe benefit up to the limit, specific defined benefit above it).
Lower cafeteria tax burden under KIVA (Small Business Tax): From 2026, the KIVA entry thresholds have been significantly raised – the annual revenue limit is now HUF 6 billion and the headcount limit is 100 employees (previously HUF 3 billion and 50) – making it accessible to larger mid-sized companies as well. KIVA companies pay a flat 10% small business tax instead of the social contribution tax (szocho, 13%) and corporate income tax (TAO). For KIVA companies, the employer tax burden is lower for fringe benefits, specific defined benefits, and benefits taxed as salary alike:
- Fringe benefits (e.g. SZÉP Card within the annual limit): 25% (15% PIT + 10% KIVA)
- Specific defined benefits (e.g. small-value gifts, SZÉP Card above the limit): 27.7% (1.18× 15% PIT + 10% KIVA; KIVA is calculated on 100% of the benefit value, not on 1.18×, compared to 33.04% for TAO companies)
- Benefits taxed as salary (e.g. voluntary fund contributions): 10% (instead of 13% szocho for TAO companies)
Tax-free benefits
| Benefit | Tax-free limit | Annual/Monthly? |
|---|---|---|
| Cultural services | 322,800 Ft | annual |
| Sports event tickets | 322,800 Ft | annual |
| Zoo tickets | 322,800 Ft | annual |
| Nursery and kindergarten services | unlimited | |
| Community car-sharing service | unlimited | |
| Company bicycle provision | unlimited | |
| Corporate sports support | unlimited | |
| Student loan support (Diákhitel2) | unlimited (up to verified repayment amount) |
Fringe benefits (employer tax: 28%)
| Benefit | Preferential limit | Annual/Monthly? |
|---|---|---|
| SZÉP Card | 450,000 Ft | annual |
| SZÉP Card Active Hungarians | 120,000 Ft (maximum 60,000 Ft per calendar half-year) | annual |
| Housing support | 1,800,000 Ft | annual |
Specific defined benefits (employer tax: 33.04%)
| Benefit | Amount |
|---|---|
| Small-value gifts | 3×32,280 Ft/year |
Benefits taxed as salary (employer tax: 13%)
| Benefit | Amount |
|---|---|
| Voluntary Health Fund | Unlimited |
| Voluntary Pension Fund | Unlimited |
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