When business lunch and dinner is finally a strategic investment, not a luxury

Business dinners and lunches are a key event, and the government is finally offering a discount. It is where decisions are made, relationships are deepened and often where the continuation of a partnership is decided.

Yet, so far, many companies have been wary of these situationskel. Not because there was no need - but because the taxation of business catering was not favourable.

A Government Decree 10/2026 (I. 30.) brought revolutionary changes to Hungarian tax laws. From restaurant business catering fully up to a certain limit becomes tax exempt, which could save companies millions of forints a year. This is a váNot only does the introduction of the new rules bring direct financial benefits, it also encourages businesses to build their business relationships more consciously.

Why is this change interesting at all?

from 1 February 2026 a new government regulation comes into force, the essence of which is very simple: the business catering in restaurants becomes tax-free within certain limits.

In English: if for business purposes vyou take your partner, client or team out for lunch or dinner in a restaurant setting, from 2026 it will be possible to charge them significantly more than before.

The framework of the discount:

• From tax exemption up to 1% of annual turnover Coverage
• Maximum HUF 100 million the absolute valueécap per year
• The rule After 31 December 2025 applicable to catering services

This double barrier ensures that both thesand larger businesses can benefit from the discount, depending of course on their size and turnover.

At Welovevent, we also know which hotels you can take advantage of this discount.

How much is it in concrete terms?

Let's look at a practical example. An with an annual turnover of HUF 5 billion for a company, this means a tax-free representation allowance of HUF 50 million. Under the previous rules, this was subject to SZJA and SZOCHO together up to HUF 6-7 million could have achieved. This amount can be fully saved from 2026 onwards, which is not a negligible item in a company's annual budget.

What exactly is the tax exemption?

A Rules in force from 2026 restaurant business catering is exempt from both the personal income tax (PIT), both the social contribution tax (SZOCHO) from below. In practice, this means that when a company organises a business lunch or dinner in a restaurant, the tax liability previously required is waived within the limits.

However, it is important to know that this discount is only in restaurants officially registered as restaurants is valid for consumption. So if you eat in a hotel restaurant or a registered restaurant, you are entitled to the discount. However, if office catering or eating in a conference centre where the unit is not registered as a restaurant, you cannot use this option.

What does this mean in the world of corporate events?

This is where change gets really exciting.

In the life of a successful business, there are many moments when a companyzA meal is worth more than a thousand emails. Retaining an old client, winning a new partner, motivating the team, discussing strategic decisions - these are all occasions that are more natural in the friendly atmosphere of a good restaurant than in a cold boardroom.

It works particularly well:

• For business lunches and dinners - when the meeting continues in a pleasant restaurant setting
• Partner meetings - where the long-term oneüThe foundations of cooperation are built on
• At customer events - which serve to deepen the relationship
• Smaller, premium, invitation-only events - where exclusivity and attention matter

In this case, the food and drink consumption under the legal conditions as a tax-exempt representation can be charged, which significantly reduces the overall cost of the event.

Welovevent also organises countless corporate events in hospitality venues, so we know exactly where to take the team.

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How do we redesign the 2026 representation budget?

In the context of this change, it is worthn rethink the company the structure of its representation costs. First, it may be useful to look at restaurant spending in previous years. How much was the restaurant spending in 2024 and 2025? for restaurant business catering amount spent? This data is a good starting point for planning for 2026.

It is then worth calculating the expected savings potential under the new rules. Which events can be moved to a restaurant venue under the tax optimisation also exploited? Is there an event that we have organised in a different format, but that would be better suited to a restaurant environment?

Why is it worth rethinking your event strategy now?

A in terms of cash-flow the tax exemption is also a significant advantage, as there is no obligation to pay income tax and SOCHO, administration is simplified and the liquidity of the company is improved. This can be particularly valuable at times when the business needs to cover other expenses.

A WeLovEvent at we not only organise events, but we combine experience with conscious business thinking. We constantly monitor the regulatory environment and help you plan to ensure that your event is compliant with the conditions for tax exemption, the site selection experience and eThe event should be optimal in terms of accounting and create real business value.

Whether it's a business lunch, dinner or a corporate event at a restaurant venue, you can count on us for the complete execution.

The importance of expert consultation

In addition to this, of course, the key to consulting an accountant or tax adviser. Although the rules are clear in principle, their precise application always requires individual consideration. This is particularly true in the case of mixed events, where there is a restaurant and a non-restaurant part of the event, or where we are talking about multi-site businesses, where the question may arise as to which site's turnover should be taken into account.

Why do it now?

A New rules in force from 1 February 2026 represents a real paradigm shift in the in corporate hospitality. The possibility of tax exemption is not only a direct financialtbut also encourages the development of quality business networking is. Businesses that plan their representation spending consciously can make a significant for a competitive advantage they can get.

This is the change:

• More tax efficient makes business networking easier
• Helps to make the representation not a constraint, but a strategic tool
• Improves the long-term profit and cash flow of the business

2026 is already here, so tax-free business hospitality is not an option, it's a real choice: if you want to make the most of it in a conscious, experiential and accountable way, the WeLovEvent team can help you make your 2026 business events tax-efficient while building real, valuable relationships.

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