VAT (áfa) is where Airbnb (and Booking) hosts in Hungary get confused most often. Let us go through exactly how it works.
On the accommodation itself: 5%, not 27%
If you are VAT-registered, commercial accommodation, i.e. the accommodation fee itself, falls under the reduced 5% VAT rate, not the standard 27% rate.
Many people confuse this with the VAT on the commission (see below), but this is the VAT on the accommodation service, and it is much more favourable.
VAT exemption: up to HUF 20 million
If you do not want to register for VAT, from 2026 the revenue threshold has risen to HUF 20 million. Up to this amount you can choose the small business VAT exemption (alanyi adómentesség, AAM), and below it you do not need to charge or pay VAT on the accommodation fee itself.
The most important point: commission VAT affects everyone, even if you are VAT-exempt
This is the point most people forget or do not know about.
Airbnb is a company established in Ireland, and Booking also operates from another EU member state. When you pay them commission, it counts as an intra-Community supply of services. Under the Hungarian VAT Act, VAT on such a service is payable in Hungary by the recipient of the service, i.e. by you, under the reverse charge rules.
In practice this means that even as a VAT-exempt business you must:
- file a VAT return for the month in which you received a commission invoice,
- submit an EC Sales List (közösségi összesítő nyilatkozat) with it,
- and actually pay the 27% VAT on the commission, even though you are otherwise exempt and do not charge VAT on the accommodation fee.
The same applies to Booking: as they are also established in another EU member state, the VAT liability on their commission falls on you in the same way.
VAT-registered or VAT-exempt: what is the difference?
If you are VAT-registered: you can deduct the 27% VAT declared on the commission in the same return (you show it as both payable and deductible VAT), so the net result is practically HUF 0. The obligation to file the return and the EC Sales List still applies.
If you are VAT-exempt: you cannot reclaim the VAT paid on the commission. For you it remains a real, unrecoverable cost.
You also need an EU VAT number
To handle VAT on intra-Community services properly, you also need an EU VAT number (közösségi adószám). You can request it from the tax authority, ideally when you start the activity, but it can also be requested later.
You can read about income tax and other payments in our overview of Airbnb taxes and our article on choosing an income tax option.
Have a question?
If you are unsure about your own situation, get in touch!
👉 Book a free consultation, email us at office@vtm-accounting.hu or call +36 70 616 9964. We advise in English, Hungarian and Vietnamese.
This article reflects the rules as of September 2026. Before making a tax decision, check the figures against your own numbers.