From November 16, 2023, onwards, it is tax-free to provide directly purchased, bottled, origin-marked, or geographically labeled wine or wine products from wineries, if it occurs in the context of:

  • Representational and non-representational hospitality,
  • Business gifts,
  • Gifts of negligible value.

After the provision of wine products in such cases, personal income tax and social security contributions do not need to be paid. The provision is not tax-free if the beneficiary obtains the product from traders (such as wineries, small and large retail stores, retail chains, stores specializing in the sale of wine products).

The new regulation specifies the cases in which the provision of wine products is exempt from tax obligations under the law. The definitions, content, including the value limits, of individual benefits remain unchanged, and the value of the tax-exempted wine product is included. Therefore, a gift of negligible value can still be provided once a year as a specific benefit in an amount not exceeding 10% of the minimum wage, including the value of the wine product.

According to favorable regulations, there is no tax liability for the year-end gifts provided by employers to employees as negligible value gifts (if there has been no provision of negligible value gifts for the individual in the tax year), and for the business gifts provided by companies to their business partners, compliant with government regulations, for wine products.

The Government enacted the above regulation due to the consequences of the situation in Ukraine on Hungary’s territory. Therefore, the regulation’s validity will cease with the emergency (424/2022) regulation. Currently, the regulation is in effect until November 26, 2023, but it is likely to be extended. *NAV Customer Information: Tax-free provision of wine products – National Tax and Customs Administration (