Kezdőlap / Economy / TAXES, BENEFITS / Taxes / Taxes


Pécs County Seat has introduced four main taxes: local tax on company sales, land development tax, building tax, and tourism tax.

Local tax on company sales



Tax benefit may be granted if the capitalised value of the investment is the equivalent of 200 million HUF provided that the investment results in a 10% increase in the taxable amount or in the number of people employed. The amount of tax benefit is the equivalent of 20% of the capitalised value of the investment in the tax period but it cannot exceed 10% of the payable tax.

If a company cannot receive tax benefit in a given tax year, it will be entitled to receive it in three consecutive years.

Building tax


Buildings located in industrial parks

For five years following the day of receiving the use permit, the amount of building tax is 0 HUF/m2/year, from the sixth year on, the amount payable is 400Ft/m2/year.


Buildings located outside of industrial parks

The tax payable is calculated on the basis of the area:  1000 HUF/m2/year. Exceptions are specified in the decree.

Further building tax benefits may be given in the case of buildings functioning as a practice institution for vocational school students.

Land development tax


In industrial parks

For five years following the receipt of the onerous transfer of property agreement by the land registry, the amount payable is 0 HUF/m2/year, and from the sixth year on, 0 HUF/m2/year provided that the area of the land does not exceed 5000 m2.


Outside of industrial parks

In the case of lands used for business purposes, the tax rate is 0 Ft/m2/year if the area is smaller than 500m2 and 50 Ft/m2/year if the area is bigger than 500 m2.

Tourism tax


The rate of the tax for non-permanent local residents over 18 is 400 Ft/person/night. Persons are exempted from paying the tax if they are visiting students or professors at the University of Pécs or if they are participating in a training organised by any unit of the university or if they are doing professional practice at the university or at a Pécs based company.