The Hospitality Industry Entrepreneurship Apprenticeship is Completed

Hospitality is one of the most defining pillars of Hungarian tourism: it simultaneously represents gastronomic traditions, hospitality and a commitment to quality service, both for domestic consumers and foreign guests. Strengthening the sector is therefore of paramount national economic interest.

The aim of the 5+1 action plan is to improve the liquidity situation of the catering sector, reduce operational burdens and support law-abiding operations, as well as address workforce-related challenges. The package of measures provides the sector with around 100 billion forints in resources and tax benefits. As part of the measures, companies will be exempt from tax on representation related to restaurant consumption up to 1% of their sales revenue (up to a maximum of 100 million forints per year), generating additional demand in the hospitality industry. The amount of the tourism development contribution for restaurants will be halved. They will be able to apply a service charge more widely: they can use 20% of their total sales revenue to pay wages with the reduced public tax on the service charge, thus helping to retain their workforce. In addition to the existing favorable loan products of the Kisfaludy Tourism Credit Center, a new construction combined with a non-refundable subsidy will become available to them: in addition to a preferential loan of 5 million forints, they can also apply for a non-refundable subsidy of 5 million forints. A guide to help start and run catering businesses, and from 2027 the administration of the sector will be paperless.

The Catering Business Smart Guide, designated as point 5 of the package of measures and now completed, was developed jointly by the Ministry of National Economy, the Hungarian Tourism Agency and the National Trade and Consumer Protection Authority.

The guide presents in a systematic form all the professional, legal, regulatory, tax and operational knowledge that is essential for opening and sustainably operating a catering business. In addition to navigating the regulatory environment, it provides guidance for effective business development and quality service provision, while providing tangible assistance to professionals dedicated to catering, supporting honest businesses in complying with legislation and managing the challenges that arise during daily operations.

The content of the Hospitality Business Guide is based on the legislation in force on January 1, 2026, is for informational purposes only and does not constitute legal guidance or an official position.

The publication is available online at igyutazunk.hu, as well as mtu.gov.hu website as well.