Status | Enacted Law |
Law | On November 30, 2023, Act LXXXIV of 2023 on ‘Additional taxes ensuring a global minimum tax level and amending certain tax laws in connection with this’ was published in issue 171/2023 of the Hungarian Gazette. |
Effective Date | Accounting periods beginning on or after December 31, 2023 |
IIR | Yes (2024) |
UTPR | Yes (2025) |
QDMTT | Yes (2024) |
Filing Deadlines | Standard |
Safe Harbours | Transitional CbCR Safe Harbour and the QDMTT Safe Harbour |
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