VAT on books
VAT on books in Hungary
Hungary is the clearest case of print and digital being taxed differently. A printed book pays 5%. The same book as an ebook or a downloaded audiobook pays 27%, the highest standard rate in the EU. An audiobook on a CD gets 5%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Hungary's National Tax and Customs Administration (NAV) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed booksAlso for books on CD or other physical media. | 5% | Reduced rate | Act CXXVII of 2007, Annex 3 |
| EbooksHungary's reduced-rate list has no entry for electronic books. | 27% | Standard rate | Act CXXVII of 2007, § 82 and Annex 3 |
| AudiobooksDownloaded or streamed. On a CD or USB stick, 5%. | 27% | Standard rate | Act CXXVII of 2007, § 82 and Annex 3 |
| Most other goods and services | 27% | Standard rate | Act CXXVII of 2007 on VAT, § 82 |
What to know about Hungary
- Hungary's 5% list names books and their copies on any other physical medium. The services part of the list has no entry for ebooks, so electronically supplied books stay at 27%. VAT Act, Annex 3
- The European Commission's rate database lists Hungarian books at 5%. That is right for print, but it does not mean ebooks get 5%. European Commission, TEDB
- Some guides online say Hungary cut the ebook rate to 5%. The VAT Act in force for late 2026 does not support that, so we show 27%.
Selling to readers in Hungary: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Hungary at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Hungary €12.70. €2.70 of that is the 27% VAT on ebooks in Hungary, which you pay over.
- A paperback priced at €20.00 and posted to Hungary from another EU country takes the 5% rate for printed books in Hungary once your sales to other EU countries pass €10,000 a year: €1.00 of VAT.
- If you live in Hungary yourself, sales to readers in Hungary always take the rates above, and they go on your usual VAT return in Hungary, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Hungary
Why does an ebook pay more VAT than a paperback in Hungary?
EU law lets countries tax ebooks at the book rate, but does not make them. Hungary's reduced list covers books on paper and other physical media only, so ebooks and downloaded audiobooks pay the 27% standard rate.
Should I price my ebook differently for Hungarian readers?
That is up to you. Stripe Tax works out 27% on Hungarian ebook and audiobook sales and 5% on printed copies, so the same price can leave you a different amount after tax.
Does an audiobook on CD get 5% in Hungary?
Yes. Books reproduced on any physical medium, including CDs and USB sticks, get 5%. The download of the same audiobook pays 27%.