{"id":25008,"date":"2022-11-29T14:33:06","date_gmt":"2022-11-29T13:33:06","guid":{"rendered":"https:\/\/pecs.hu\/?p=25008"},"modified":"2022-11-29T14:33:08","modified_gmt":"2022-11-29T13:33:08","slug":"taxes","status":"publish","type":"post","link":"https:\/\/pecs.hu\/en\/taxes\/","title":{"rendered":"Taxes"},"content":{"rendered":"\n

<\/p>\n\n\n\n

P\u00e9cs County Seat has introduced four main taxes: local tax on company sales, land development tax, building tax, and tourism tax. <\/strong><\/p>\n\n\n\n

<\/div>\n\n\n\n

Local tax on company sales<\/h4>\n

 <\/p>\n

 <\/p>\n\n\n\n

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.<\/p>\n

If a company cannot receive tax benefit in a given tax year, it will be entitled to receive it in three consecutive years.<\/p>\n\n\n\n

\n
Decree on local tax on company sales<\/strong><\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n

Building tax<\/h4>\n

 <\/p>\n

Buildings located in industrial parks<\/strong><\/p>\n

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

 <\/p>\n

Buildings located outside of industrial parks<\/strong><\/p>\n

The tax payable is calculated on the basis of the area:  1000 HUF\/m2<\/sup>\/year. Exceptions are specified in the decree.<\/p>\n

Further building tax benefits may be given in the case of buildings functioning as a practice institution for vocational school students.<\/p>\n\n\n\n

\n
Decree on building tax<\/strong><\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n

Land development tax<\/h4>\n

 <\/p>\n

In industrial parks<\/strong><\/p>\n

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

 <\/p>\n

Outside of industrial parks<\/strong><\/p>\n

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

\n
Decree on land development tax<\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n

Tourism tax<\/h4>\n

 <\/p>\n\n\n\n

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 P\u00e9cs 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 P\u00e9cs based company. \u00a0<\/p>\n\n\n\n

\n
Tourism tax<\/a><\/div>\n<\/div>\n\n\n
\n \n\n
\n <\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"

P\u00e9cs County Seat has introduced four main taxes: local tax on company sales, land development tax, building tax, and tourism…<\/p>\n","protected":false},"author":13,"featured_media":5408,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1438,1441,1440],"tags":[1918],"usertype":[49],"class_list":["post-25008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy","category-taxes","category-taxes-benefits","tag-tax","usertype-entrepreneur","post-variant","post-variant--viking"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-12 18:28:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/posts\/25008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/comments?post=25008"}],"version-history":[{"count":2,"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/posts\/25008\/revisions"}],"predecessor-version":[{"id":32838,"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/posts\/25008\/revisions\/32838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/media\/5408"}],"wp:attachment":[{"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/media?parent=25008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/categories?post=25008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/tags?post=25008"},{"taxonomy":"usertype","embeddable":true,"href":"https:\/\/pecs.hu\/en\/wp-json\/wp\/v2\/usertype?post=25008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}