The SZÉP Card is one of Hungary’s most popular cafeteria benefits, which has been expanded with new usage options over the past two years, allowing employees to enjoy its advantages in an even broader range of situations. Recent legislative changes aim to further widen the possibilities for using the amounts credited to the card, enabling employees to benefit more extensively, while also simplifying benefit administration for employers. The changes entering into force in 2025 introduce not only greater flexibility in how the benefit can be used, but also adjustments to the structure of the allowance itself. For this reason, it is essential that all stakeholders are aware of the applicable regulations and the modifications made to the system.
What can SZÉP cards be used for? The most important things to know
The SZÉP Card is a tax‑advantaged recreational benefit that enables employees to access a wide range of services, contributing to their rest and leisure activities. Participating service providers include restaurants, hotels, wellness centres, spas, and various other leisure facilities.
Its popularity is partly due to the favourable tax treatment, which makes it an attractive benefit for employers to offer. For employers, the SZÉP Card represents a cost‑effective tool for increasing employee satisfaction, while for employees it provides a practical means of covering leisure‑related expenses.
The card is issued by K&H, MBH and OTP as service providers, and its acceptance depends on which financial institution the given accommodation provider, restaurant or other service partner has contracted with. As a result, acceptance conditions may vary between cards, making it important to check in advance which card types are accepted at a particular location. The process of using the benefit is relatively straightforward, and once the card is activated, employees may freely decide how and where to use their annual allowance.
Latest SZÉP Card changes
Discontinuation of home renovation use
The option to use the SZÉP Card for home renovation purposes was discontinued as of 1 January 2026. The previous temporary allowance remained in force until the end of 2025; thereafter, the balance may no longer be used for construction materials or home furnishing products.
Temporary use for purchasing cold food
An important update for 2026 is the reinstatement of the possibility to use the SZÉP Card balance for purchasing (cold) food items in retail stores. This option is, however, limited to a specific period: under the regulations, the full SZÉP Card balance may be spent on cold food purchases between 1 December 2025 and 30 April 2026 in most grocery stores. This time window is worth considering if you have an expiring balance or if you would like to cover part of your everyday shopping using your SZÉP Card.
SZÉP Card changes over the years: taxation and regulatory developments
In recent years, several changes have been introduced to the taxation of the SZÉP Card, particularly during periods of special emergency measures. The SZÉP Card has continuously adapted to user needs; for example, in 2022–2023 there was a temporary period during which it could be used for purchasing cold food items, although this option has since been discontinued. As the rules governing the card’s usage may change from year to year, it is essential for both employers and employees to remain aware of the potential tax implications and benefits, as these factors influence how effectively the allowance can be utilised.
SZÉP Card taxation in 2023
As of 1 January 2023, the previous three sub‑accounts—accommodation, hospitality and leisure—were consolidated into a single account, allowing cardholders to spend their entire balance freely without category‑based restrictions. This change significantly simplified usage, offering greater flexibility for employees.
The SZÉP Card remained a tax‑advantaged cafeteria benefit. Amounts loaded by the employer up to the annual recreational allowance limit were taxed as fringe benefits, subject to 15% personal income tax and 13% social contribution tax. If the allowance exceeded the annual limit, the excess was taxed as a specific benefit, with tax calculated on 118% of the amount above the threshold.
Another important change from 2023 was the introduction of a 15% one‑time fee on balances loaded to the SZÉP Card but not used within one year. This amendment, implemented by the government as of 15 October 2022, aimed to encourage faster utilisation. The fee was charged twice a year, on 20 March and 20 September. The measure incentivised employees to use their available balance more actively, thereby supporting consumption in certain sectors of the economy.
SZÉP Card taxation in 2024
In 2024, the SZÉP Card continued to be available under favourable tax conditions for both employers and employees. Amounts granted as fringe benefits were still subject to 15% personal income tax and 13% social contribution tax, provided that the annual recreational allowance limit was not exceeded. Any amount above the limit was taxed as a specific benefit, subject to a 33.04% tax burden.
The most significant change in 2024 was the further tightening of the usage deadline. Balances not used within one year remained subject to a one‑time 15% fee, charged twice a year, on 20 March and 20 September.
Compared with the 2023 rules, a key change was that the option to purchase cold food with the SZÉP Card—available temporarily in 2023—ceased as of 1 January 2024.
SZÉP Card in 2025: new opportunities and rules
The year 2025 brought significant changes to the use and taxation of the Széchenyi Pihenő Card (SZÉP Card). The new regulatory framework expanded usage possibilities—including the introduction of a new spending pocket and the reintroduction of housing‑related use—while also introducing tax and administrative adjustments affecting both employers and employees.
The digitalisation of the SZÉP Card has also begun. Cards issued from 1 January 2025 onwards are compatible with physical payment terminals, and the renewal of previously issued cards has taken place in the meantime.
SZÉP Card usage in 2025: where and how can the balance be spent?
Beyond traditional recreational services, the SZÉP Card can be used in 2025 for home renovation as well as services connected to an active lifestyle. This means cardholders may purchase gym memberships or sports services, and finance certain home maintenance activities. The aim of the renewed framework is to ensure that the SZÉP Card supports employee well‑being and health preservation across a wider range of areas.
The changes are expected to encourage users not only to spend on leisure or hospitality‑related services, but also to consider longer‑term health and wellness programmes as part of their spending strategy.
From 2025, the SZÉP Card once again operates with multiple sub‑accounts and has been expanded with a new option: the Active Hungarians pocket. Its purpose is to promote a healthy and active lifestyle, allowing employers to transfer up to HUF 10,000 per month to this pocket on the employee’s SZÉP Card. The amount received may be used exclusively for services related to sports and active recreation, such as sports equipment rental, swimming pool and sports facility entry fees, ski lift passes, fitness services, and other leisure activities.
In the second half of the year, employers may only make transfers to the card if the employee has declared that they have used at least 80% of the benefits received in the previous six‑month period.
It is important to note that this amount is available solely to the employee; family members holding supplementary (secondary) cards are not eligible to use it.
A popular option in 2025 was the possibility to spend 50% of the SZÉP Card balance on home renovation; however, this entitlement was discontinued as of 1 January 2026.
SZÉP Card annual allowance in 2026: maximum amounts available
As in previous years, the maximum annual top‑up amount is defined within specific limits, although taxation and usage rules differ between the individual pockets. The total upper limit of the annual recreational allowance remains HUF 570,000 in 2026, of which HUF 450,000 may be allocated to the general pocket and HUF 120,000 to the Active Hungarians pocket. This provides employers with greater flexibility in structuring how they wish to support their employees.
SZÉP Card taxation in 2026: obligations and benefits
For 2026, no changes have been introduced to the taxation of the SZÉP Card compared with the 2025 rules. The SZÉP Card continues to qualify as a tax‑advantaged fringe benefit. Amounts granted by the employer remain subject to personal income tax and social contribution tax at the same rates as in the previous year.
SZÉP Card taxation for employers: what does it mean for companies?
For employers, the SZÉP Card continues to represent an attractive cafeteria element, taxed as a fringe benefit. Amounts granted under this regime remain subject to a preferential 28% tax rate—significantly lower than taxation on regular salary payments—making the SZÉP Card a cost‑effective tool for enhancing employee motivation.
Government objectives include simplification and reduced administrative burden for employers when providing the benefit. At the same time, regulations aim to ensure that employees use the SZÉP Card primarily for recreational and health‑preserving purposes. As a result, stricter monitoring may apply in certain sectors, while other areas may benefit from increased flexibility.
Making the most of preferential SZÉP Card taxation: practical guidance
To maximise the benefits of your SZÉP Card, advance planning is essential. One of the most important steps is to check the issuing bank’s website for the most up‑to‑date list of accepting partners, as availability may change over time. It is also advisable to keep track of the rules applicable to each sub‑account to avoid leaving any balance unused.
If you intend to use the card for higher‑value services—such as an extended wellness stay or comprehensive health services—it is recommended to consult the service provider in advance regarding payment methods, deposits or potential instalment options.
Finally, remember that SZÉP Card balances are subject to deadlines. Planning ahead ensures that no amount expires and helps you take full advantage of the preferential benefit.
Payroll services for the correct taxation of SZÉP card benefits
As a trusted payroll service provider, Forvis Mazars places strong emphasis on the efficient administration and optimal tax treatment of cafeteria schemes, including the SZÉP Card. The frequent regulatory changes affecting the SZÉP Card in recent years have presented both challenges and opportunities for employers and payroll providers alike.
With the payroll services delivered by Forvis Mazars experts, employers can save considerable time and resources while ensuring that SZÉP Card benefits continue to operate in line with the latest regulatory requirements. This approach not only supports full compliance, but also contributes to strengthening employee satisfaction, enabling businesses to manage their available resources in a cost‑effective manner.