Global menu

Our global pages

Close

Coronavirus – New government restrictive measures - Hungary

  • Hungary
  • Coronavirus
  • Coronavirus - Country overview

08-03-2021

This briefing summarizes the additional government measures introduced to mitigate the consequences of the third wave of the coronavirus pandemic.

1. Closure of kindergartens and schools

Scope of the provision: 8 March 2021 – 7 April 2021

  • Schools will operate on a digital agenda
  • Extraordinary breaks are introduced in kindergartens
  • High schools, universities, colleges continue to operate on a digital agenda 

2. Closure of shops

Scope of the provision: 8 March 2021 – 22 March 2021

Stores are required to remain closed.

Exceptions:

  • grocery store selling daily consumer goods
  • other shops selling daily consumer goods
  • shops selling perfumes, drugstores, household cleaners, chemicals and sanitary paper products
  • shops selling materials and equipment essential for carrying out work
  • pet food and feed business
  • agricultural shops
  • horticultural shops
  • markets
  • shop selling the medicine, the medical device
  • veterinary pharmacy
  • gas stations
  • national tobacco shops
  • newsagents

Staying-in catering service providers for the purpose of taking over food for takeaway is permitted for the period necessary for this purpose.

3. Pause of the services

Scope of the provision: 8 March 2021 – 22 March 2021

Spaces or locations providing personal services which require personal appearance shall be closed.

Exceptions:

  • financial services
  • transport and delivery services
  • private health services, including the manufacture of spectacles
  • social services
  • postal and parcel delivery services
  • the toto and lottery service
  • vehicle services, agricultural and industrial machinery services, household appliance services (eg. car, bicycle service, boiler repair), and building services
  • IT, communication device repair services
  • funeral services
  • veterinary, phytosanitary, food testing laboratory services
  • the food processing service
  • the catering service
  • animal husbandry services
  • services of a lawyer
  • security and office service
  • vehicle rental and car rental services
  • laundry and cleaning services

4. Closure of the gyms

Scope of the provision: 8 March 2021 – 22 March 2021

Ice rinks, swimming pools, gyms and fitness facilities and sports facilities will only remain open to professional athletes.

5. Outdoor activities

Scope of the provision: 8 March 2021 – 22 March 2021

  • Parks and arboretums remain open
  • Outdoor sports activities are allowed alone or with people living in the same household, with a minimum social distance of 1.5 meters from others
  • During individual leisure activities a mask does not need to be worn

6. Working from home

Scope of the provision: 8 March 2021 – 22 March 2021

All employers are asked to work from home where it is possible.

7. Mandatory mask use

Scope of the provision: 8 March 2021 – 22 March 2021

Everyone is obliged to wear a mask in settlements and public areas.

8. Maintain social distancing 

Scope of the provision: 8 March 2021 – 22 March 2021

In public places everyone is obliged to keep a social distance at least 1.5 meter from others.

9. Rules of the border crossing

The temporary reintroduction of border control is extended until 22 March 2021.

10. Tax payment and wage subsidies

Pre-tightening tax breaks are available to those previously eligible for main activity for November, December 2020 and January, February, March 2021. Tax breaks following the March tightening will be available to newly eligible principal workers until March 2021.

The range of the actual main activities which were entitled for the tax payment and wage subsidies before the March tightening include:

  1. restaurants and mobile food service activities (TEÁOR 5610)
  2. event catering activities (TEÁOR 5621)
  3. beverage serving activities (TEÁOR 5630)
  4. motion picture projection activities (TEÁOR 5914)
  5. organization of conventions and trade shows (TEÁOR 8230)
  6. sports and recreation education (TEÁOR 8551)
  7. performing arts (TEÁOR 9001)
  8. support activities to performing arts (TEÁOR 9002)
  9. operation of arts facilities (TEÁOR 9004)
  10. museum’s activities (TEÁOR 9102)
  11. botanical and zoological gardens and nature reserves activities (TEÁOR 9104)
  12. operation of sports facilities (TEÁOR 9311)
  13. activities of sport clubs (TEÁOR 9312)
  14. fitness facilities (TEÁOR 9313)
  15. other sports activities (TEÁOR 9319)
  16. activities of amusement parks and theme parks (TEÁOR 9321)
  17. physical well-being activities (TEÁOR 9604)
  18. other amusement and recreation activities n.e.c. (TEÁOR 9329)
  19. hotels (TEÁOR 5510)
  20. holiday and other short-stay accommodation (TEÁOR 5520)
  21. camping grounds, recreational vehicle parks and trailer parks (TEÁOR 5530)
  22. other accommodation (TEÁOR 5590)
  23. travel agency activities (TEÁOR 7911)
  24. tour operator activities (TEÁOR 7912)
  25. other passenger land transport n.e.c. (TEÁOR 4939)

The range of the actual main activities which are entitled for the tax payment and wage subsidies after the March restrictions include:

  1. other retail sale in non-specialized stores (TEÁOR 4719)
  2. retail sale of audio and video equipment in specialized stores (TEÁOR 4743)
  3. retail sale of textiles in specialized stores (TEÁOR 4751)
  4. retail sale of electrical household appliances in specialized stores (TEÁOR 4754)
  5. retail sale of furniture, lighting equipment and other household articles in specialized stores (TEÁOR 4759)
  6. retail sale of books in specialized stores (TEÁOR 4761)
  7. retail sale of paper, stationery and office supplies in specialized stores (TEÁOR 476203)
  8. retail sale of music and video recordings in specialized stores (TEÁOR 4763)
  9. retail sale of sporting equipment in specialized stores (TEÁOR 4764)
  10. retail sale of games and toys in specialized stores (TEÁOR 4765)
  11. retail sale of clothing in specialized stores (TEÁOR 4771)
  12. retail sale of footwear and leather goods in specialized stores (TEÁOR 4772)
  13. retail sale of watches and jewelry in specialized stores (TEÁOR 4777)
  14. other retail sale of new goods n.e.c. in specialized stores (TEÁOR 4778)
  15. retail sale of second-hand goods in stores (TEÁOR 4779)
  16. renting of video tapes and disks (TEÁOR 7722)
  17. renting and leasing of other personal and household goods (TEÁOR 7729)
  18. other reservation service and related activities (TEÁOR 7990)
  19. gambling and betting activities (TEÁOR 9200), except the toto and lottery
  20. repair of consumer electronics (TEÁOR 9521)
  21. repair of footwear and leather goods (TEÁOR 9523)
  22. repair of furniture and home furnishings (TEÁOR 9524)
  23. repair of watches, clocks and jewellery (TEÁOR 9525)
  24. repair of other personal and household goods (TEÁOR 9529)
  25. hairdressing and other beauty treatment (TEÁOR 9602)
  26. other personal service activities n.e.c. (TEÁOR 9609)
  27. retail sale of flowers, wreaths and ornamental plants (TEÁOR 477601)
  28. for enterprises operating in an educational institution Other food service (TEÁOR 5629)
  29. driving school activities (TEÁOR 8553)
  30. other education n.e.c. (TEÁOR 8559)
  31. educational support activities (TEÁOR 8560)

Tax payment subsidies

Social Contribution Tax shall not be due for taxpayers in respect of the employment of a natural person.

• For the month of March 2021

o a sole proprietor in view of that status, and

o the business partner defined by the Act CXXII of 2019 on Entitlements to Social Security Benefits and on Funding These Services in the view of that status,

who are actually engaged in the main activity listed below do not have to pay the social contribution tax.

• There is no obligation for the taxpayers to pay vocational training contributions for

• Taxpayers who are obliged to pay a rehabilitation contribution are exempted from the obligation to pay rehabilitation contributions proportionally for two months in 2020 and for three months in 2021, and in 2020 and in the first quarter of 2021 they do not have to pay additional advance.

• For small business taxpayers, when determining the tax liabilities, the amount of personal payments is not considered as a small business tax base.

• Small business taxpayers are exempted from paying small tax for March 2021.

Wage subsidies

• Support can be granted to employers under the labour market program in the amount of 50% of the gross wage of the employee

• If the employer undertakes not to terminate the employee’s employment by notice or mutual agreement by the end of the month following the last day of the benefit period

• The employer pays the wages to the employee 

11. Exemption from payment of rent

(Applies to those only which are subject to compulsory closure)

The lessor may not claim the part of the rent for the month of February, March, April, May, June 2021 from the lessee in the respect of premises:

a) owned by the state of the local authority or

b) a company controlled by the majority of the state of a local authority

in respect of the premises for which the lease agreement was concluded before 10 February 2021 and in which the lessee on 4 November 2021 performed:

  • restaurant, mobile catering
  • event catering
  • beverage service
  • film screening
  • conference, organization of a trade show
  • sports and leisure training
  • performing arts
  • complementary to performing arts
  • operation of art facilities
  • museum activities
  • operation of a plant, zoo, nature conservation area
  • operation of a sports facility
  • sports association
  • exercise service
  • other sports activities
  • amusement park, amusement park
  • physical well-being service
  • other entertainment, leisure
  • hotel service
  • holiday and other temporary accommodation services
  • camping service
  • other accommodation services
  • travel agency
  • travel arrangements 
  • other land passenger transport

The lessor may not claim the part of the rent for the month of March 2021 from the lessee in the respect of premises:

a) owned by the state of the local authority or

b) a company controlled by the majority of the state of a local authority

in respect of the premises for which the lease agreement was concluded before 6 March 2021 and in which the lessee on 3rd March 2021 performed:

  • miscellaneous retail sale in shops of manufactured goods
  • retail of audio and video equipment
  • retail sale of textiles
  • retail sale of electrical household appliances
  • retail sale of furniture, lighting equipment and other household articles
  • book retail
  • retail sale of stationery
  • retail of music and video recordings
  • retail sale of sporting goods
  • toy retail
  • retail sale of clothing
  • retail sale of footwear and leather goods
  • retail of watches and jewellery
  • other m.n.s. retail sale of new goods
  • retail sale of second-hand goods in stores
  • videotape and disc rental
  • rental of other household items for personal use
  • other reservations
  • gambling, betting activities, except lotteries and lotteries
  • repair of consumer electronics
  • repair of footwear and other leather goods
  • repair of furniture and home furnishings
  • watch and jewellery repair
  • repair of other personal and household goods
  • hairdressing and beauty care
  • m.n.s. other personal services
  • retail sale of flowers, wreaths and ornamental plants
  • in the case of enterprises operating in an educational institution, and other hospitality
  • driving instruction
  • m.n.s. other education
  • complementary to education

12. Tightening provisions for business travel

The provisions of passenger traffic for economic and business purpose have been tightened.

Only in the case of return from the following countries:

  • EU Member State
  • EEA State
  • State with EEA status
  • European Union Candidate State
  • Great Britain
  • United Kingdom of Northern Ireland
  • other State to be determined by the Minister of Foreign Affairs

Can Hungarian citizens enter the territory of Hungary without restrictions?

In all other cases there is a possibility to be subjected to a medical examination.

The Minister of Foreign Affairs has determined the following states from which a Hungarian citizen for business or economic purposes may enter to Hungary without restriction and whose nationals for business or economic purposes may enter to Hungary without restriction:

  • United States of America
  • Bahrain
  • United Arab Emirates
  • Republic of India
  • Republic of Indonesia
  • State of Israel
  • Japan
  • People's Republic of China
  • Republic of Korea
  • Russian Federation
  • Singapore
  • Republic of Turkey 
  • Ukraine
  • Azerbaijan
  • Kazakhstan
  • Kyrgyzstan
  • Uzbekistan

Note: The above is intended only to provide general information. Therefore, the present summary is not a substitute for professional advice. Although it was prepared with due care and diligence, we are not responsible or liable for any mistake, incomplete information or opinion.