(1) Allowances on charitable donations, based on a certificate issued while keeping the copy, may be deducted from the tax on the consolidated tax base.
(4) Allowances on charitable donations shall be 30 per cent of the amount paid in, not to exceed:
a) 100,000 HUF in the case of priority nonprofit companies;
b) 50,000 HUF total in the case of nonprofit companies, churches or public commitments.
(2) Where the gross annual income declared in the private individual's tax return or shown in the tax assessment by the tax authority does not exceed 3,400,000 forints, he/she shall be entitled to claim the tax allowance available under and calculated according to Section 35, Section 36, and Sections 41-42, or maximum 100,000 forints in a year. Where the gross annual income declared in the private individual's tax return or shown in the tax assessment by the tax authority exceeds 3,400,000 forints, he/she shall be entitled to claim the tax allowance available under and calculated according to Section 35, Section 36 and Sections 41-42, or a maximum of the part of the annual 100,000 forints that is in excess of 20 per cent of the amount above the 3,400,000 forint limit.
The tax allowances afforded under Section 35, Section 36 and Sections 41-42 are not available if the annual income exceeds 3,900,000 forints.
This Hungarian "speciality" means, that the taxpayer can direct 1% of his/her previous year's personal income tax, payed in Hungary to a civil organisation of his/her preference.
You can read more information about this 1%
