From January the tax-free limit of the cost reimbursement for travelling to work has been increased

Pursuant to Gov. Decree No. 16/2023. (I.27.) the amount of the tax-free cost reimbursement for travelling to work as well as travelling home once a week has been increased from the previous HUF 15/km up to HUF 30 /km, for the duration of the state of emergency.

In accordance with Gov. Decree No. 39/2010. (II.26.) on cost reimbursement in connection with travelling to work employers are obligated to reimburse partially the costs of travelling to work with public transportation and travelling to home once a week, if the statutory conditions are met.

Cost of travelling to work with own vehicle shall be reimbursed in some exceptional cases as listed in the government decree, as follows:

  • there is no public transportation between the employee’s residence and the place of work;
  • due to the working arrangement employee can not take public transportation or only with long waiting time;
  • due to his/her disability employee is not able to take public transportation, including if travelling to work is ensured by the employee’s relative;
  • if employee has a child under 10 years of age going to a nursery or to a public education institution.

In the above listed cases – qualified as travelling to work or home by the government decree – employers are obliged to reimburse 60 % of the increased amount mentioned above, i.e. HUF 18.- per km. However, employer may decide to provide HUF 30.- per km.

The increased amount may be applied already for the cost reimbursement due for January. However, in the cases listed above to provide the HUF 18.-/km amount is mandatory only for the cost reimbursement due for February.


This article is only for information purposes, summarizing the affected topics without being exhaustive, for the purposes of calling the attention and thus it shall not be deemed to counselling. The article has not been prepared based on exact facts, relating to one particular person or company, thus, it does not replace counselling related to an exact matter. Therefore, Colaw Lawyers’ Partnership including its member firms exclude all liability for decisions made by the readers of this article based on the content thereof.

Author: Henrietta Hanyu – attorney-at-law, employment lawyer, mediator