NAV: tax relief for service fees will be available from February

By: Trademagazin Date: 2026. 03. 04. 10:40

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Restaurants and pastry shops may distribute 20 percent of the sales revenue serving as the basis for the service charge among employees as a service charge from February 1, 2026. This amount is exempt from personal income tax and social security, and the payer only has to deduct the 18.5 percent social security contribution – the National Tax and Customs Administration (NAV) drew attention to this on Wednesday in a statement sent to MTI.

They explained that restaurants and pastry shops may distribute 20 percent of the revenue from the price of products consumed by guests, including VAT, in this way, and this rule applies when also if the given catering establishment does not charge a service charge, but would otherwise be entitled to do so.

The provision can be applied by catering establishments registered as restaurants or confectioneries by the local commercial authority. It is important that a maximum of 15 percent service charge can still be included on the receipt given to the guest – the National Tax and Customs Administration informed.