Restaurant representation: tax exemption is coming, pálinka is also included in the circle

Based on the government decree published on January 30, 2026, 2026. From February 1st, new rules apply to hospitality related to restaurants: in certain cases, the allowance paid after restaurant consumption may become tax-free, up to 1% of the company’s revenue, but not more than 100 million forints per year. The decree also contains an additional element: pálinka as a company allowance as a business gift of small value may be made tax-free. as a gift, or in the context of representational and non-representational hospitality – under strict conditions. Only products produced in a tax warehouse and purchased directly from there, bearing a pálinka stamp, may be included, and the donor must keep records from which the source of purchase and the method of use can be determined.

As part of the package, the tourism development contribution for the catering services of the “restaurant” will be 2% (according to the text of the decree, the discount qualifies as de minimis aid under EU rules).

The decree was communicated by the Ministry of National Economy as part of the previously announced package of measures aimed at catering; According to summaries published in the press, Márton Nagy spoke about an action plan worth approximately 100 billion forints. (The detailed rules can be read in the 12th issue of the Magyar Közlöny of 2026.)