Benefits 2025

Employers can provide tax-free admission to the zoo up to the value of the minimum wage per year - starts the list, says benefits expert László Fata.

The new sub-account of the SZÉP Card can support the active lifestyle of employees as fringe benefits, and the free or discounted use of sports facilities and sports equipment provided by the company (company fitness room) will be tax-free.

The SZÉP Card will also play its part in housing-related expenses, as 50 percent of the balance at the beginning of 2025 and of the amount of the subsidy transferred to the card during the year can be used for housing renovation next year.

Employers can subsidise their employees under 35 years of age up to a maximum of HUF 1.8 million per year as a housing subsidy, also subject to a favourable 28 percent tax rate. This allowance can also be used to pay the rent of a flat or to repay a housing loan.

There is, however, a new tax-free benefit that has been less talked about, although it is also included in the adopted tax package: in 2025, employers can subsidise the repayment or early repayment of student loans for employees tax-free, without any limitation of value.

The Cafeteria Supplement 2025 can be downloaded free of charge here in Hungarian.