Central and Eastern European tax guide 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:

• Hungary’s 9% corporate income tax (CIT) rate is the lowest in the EU
• The 27% standard VAT rate is the highest in the EU; the Tisza Programme would not change the standard rate. The Tisza Programme promises tax cuts for lower-income individuals and small businesses – but detailed rules on KATA and the wealth tax are still missing.
• For employees with three children, the tax wedge is 17.8%; one of the most favourable levels in the region
• From 2026, a new transfer pricing safe harbor: a 5% mark-up on low value-adding intragroup services is automatically accepted as arm’s length
• With the eVAT and e-receipt systems, Hungary is at the forefront of digital tax administration in the region.

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.