Changes in personal income tax, social contribution tax
and social security contributions
On 30 November 2023, Act LXXXIII of 2023 on the amendment
of certain tax laws and Act LXXXIV of 2023 on additional
taxes to ensure a global minimum tax level and amending certain tax
laws in this context” (hereinafter jointly: the Autumn Tax
Package) were promulgated. The Autumn Tax Package proposes to make
comprehensive changes to the Hungarian tax system and introduces a
number of new legal institutions. In order to give you a more
detailed and comprehensive picture of the changes, the Autumn Tax
Package is presented in a series of professional publications, this
fourth part of which is devoted to changes in personal income tax,
social contribution tax and social security contribution (the first
part on corporate tax is available here, the second one on tax
administration here, and the third part on VAT here).
