Hungarian Gazette 2026/17
Summary
The decree extends the scope of a previous government decree aimed at improving the competitiveness of restaurants to confectioneries as well, which distribute confectionery and confectionery industry products as their main activity. In addition, it introduces a tax allowance within the system of the small business tax, pursuant to which the service charge is exempt from the small business tax. The measures are applied within the framework of emergency legislation, for the purpose of managing the consequences in Hungary of the armed conflict in Ukraine.
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Electronically signed by:
Szigor
H
MAGYAR KÖZLÖNY
Issue 17
OFFICIAL GAZETTE OF HUNGARY Friday, 13 February 2026
Table of Contents
Government Decree 24/2026. (II. 13.)
On the amendment of Government Decree 10/2026. (I. 30.) on measures to improve the competitiveness of restaurants
778
NGM Decree 8/2026. (II. 13.)
On the amendment of NGM Decree 44/2024. (XII. 9.) on the determination of the rate of the service charge and the rules for the application and use of the service charge
780