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The scope of use of the SZÉP Card will be temporarily expanded, allowing food purchases with the SZÉP Card from 1 December 2025.
Pursuant to Government Decree No. 363/2025 (XI.26.), the SZÉP Card may be used for the purchase of cold food products between 1 December 2025 and 30 April 2026.
This amendment significantly increases the value of the benefit for both employers and employees, while the SZÉP Card continues to be provided under more favourable tax conditions than regular salary.
Food purchases with the SZÉP Card are permitted only at merchants whose primary activity is food retail, falling under one of the following TEÁOR (NACE) codes:
Important: Despite the expanded scope of use, the SZÉP Card may not be used to purchase the following products:
Yes. In 2025, the SZÉP Card may continue to be granted as a fringe benefit, subject to significantly lower tax burdens compared to wages.
Annual allowance limit in 2025: HUF 450,000 per employee
Employer’s tax burden: 28% (15% personal income tax + 13% social contribution tax)
The benefit may be used flexibly for accommodation, catering, leisure activities, and—until 30 April 2026—for the purchase of cold food products as well.
If an employer has unused allowance available, topping up the SZÉP Card as a year-end benefit is an excellent solution that is both motivating for employees and tax-efficient.
The transitional rules applicable in 2025–2026 provide employers with the opportunity to:
Our expert team provides comprehensive support in redesigning employee benefit schemes, optimising tax efficiency and ensuring compliance with the applicable regulations.
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About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
