Central and Eastern European tax guide 2026

The Hungarian office of Forvis Mazars published for the fourteenth time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 25 CEE countries for 2026.

The brochure provides an overview of tax systems across the CEE region. Since its launch in 2013 with 15 countries, the guide has expanded steadily and now includes data for 25 jurisdictions.

In addition to the core Central European countries—Hungary, Czech Republic, Slovakia, and Poland (the so called Visegrád Group)—this edition covers Southeast Europe, Germany, Austria, Ukraine, Romania, Moldova, the Baltic states, and contributions from Forvis Mazars offices in Central Asia (Kazakhstan, Kyrgyzstan, and Uzbekistan).

The first section presents a country-by-country overview of the tax systems, based on data provided by the relevant Forvis Mazars offices. At the end of the guide, summary tables offer side-by-side comparisons of key tax parameters.

Key findings:

  • Fiscalization 2.0 (from January 2026) introduces mandatory e-invoicing for domestic transactions, requiring structured issuance, receipt and fiscalization.
  • Croatia aligns with regional e-invoicing trends, while enabling faster and more transparent tax authority oversight.
  • Competitive CIT regime (10% / 18%) remains in place, while Pillar Two moves into implementation, with the first reporting deadline for large groups (EUR 750m+) on 30 June 2026. 
  • The Croatian tax system provides a range of non-taxable benefits for employees, offering employers additional flexibility in structuring overall compensation packages.

We have also included the direct contact details of our offices and experts. We encourage you to reach out with any questions or requests for clarification. 

Please visit the interactive online platform of CEE tax guide 2026: Central and Eastern European tax guide 2026

Download the pdf version of the guide in English by clicking the document below.

 

 

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CEE tax guide 2026

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