Tax exempt COVID tests for employees

Employees who have coronavirus tests paid for by their employer will not have to pay tax on them. The Hungarian tax authority published its official guidelines with regards the tax treatment of COVID tests.

The tax authority clarifies that tests provided by the employers to the employees free of charge are tax exempt both in the emergency period (11 March 2020 – 17 June 2020) and subsequently.

Special rules and notification obligation (within 60 days) applied to tests provided during the emergency period, however the tax authority confirmed that as a general rule COVID tests should not be considered as taxable income, if the employer provides those to the employees to ensure safe and healthy work environment (in accordance with the Hungarian act on occupational safety and health).