How to Use SZÉP Card (Kártya) for Recreation & Accommodation in 2026

The SZÉP Card (Kártya) remains one of Hungary’s most important fringe‑benefit tools in 2026, offering employers a tax‑efficient way to support employees while boosting purchasing power. The system continues to offer a wade range of possibilities for Recreation & Accommodation,

Wat is the SZÉP Card?

The SZÉP Card is a specific employee benefit that helps you enjoy more of what matters: great meals, relaxing getaways, fun activities, wellness experiences, and even seasonal grocery shopping. It’s accepted at more than 70,000 places across Hungary, so you’ll always find something that fits your lifestyle.

Why employees love it

• gives more value than from the same amount paid as salary.

• you can use it for travel, dining, leisure, sports, culture, and wellness.

• between December 2025 and April 2026, you can used to buy cold food with too

• there are several SZEP Card carriers. Most known are: OTP, MHB, K&H

Between December 1st 2025 and April 30th, 2026 the SZEP Card can be used to purchase groceries too.

Why the companies offer it

The SZÉP Card is one of the most cost‑effective ways for the company to support your wellbeing. Because of its favorable tax rules, the company can give you more net value for the same cost. Research also shows that employees who receive cafeteria benefits feel more satisfied and more appreciated at work.

Favorable taxation condition

Amount / year
450 000 HUF Total tax: 28%	above 450 000 HUF Total tax: 33.04%	paid out as salary Total tax: 69.92%

Important !

The Hungarian Government Decree 381/2022 sets emergency rules for SZÉP Card (Sz

e9chenyi Recreation Card) balances that remain unused for a long time. It allows card issuers to charge a fee on funds that have been on the card for at least 365 days without being spent, and it also regulates how that fee must be disclosed and shared.

When the fee applies	on unused balances held for at least 365 days; the fee is charged twice a year (around 20 March and 20 September).
Fee's amount	15% of the unused amount

Why the SZÉP Card is often the favorite fringe benefit ?

It is one of the favorite fringe benefits forms in Hungary due to its versatile use, contributes to work-life balance, increases employee satisfaction and loyalty. Promotes cost-effective workforce motivation.

• It gives you the most freedom to enjoy life

• It offers the widest range of experiences

• It’s simple, digital, and widely accepted

• It’s one of the most cost‑effective benefits for the company, which means more value for you

The SZÉP Card in 2026 remains one of Hungary’s most stable and cost‑efficient employee benefits, offering predictable rules, favorable taxation, and real value for everyday spending.

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FAQ about SZÉP Card (Kártya) for Recreation & Accommodation in 2026

How does the SZÉP Card for Vacation and Recreation work in 2026?

The SZÉP Card has a fund of 450000 HUF that has a favorable taxation within this limit.

What are the tax rates for SZÉP Card top‑ups in 2026?

Top‑ups within the annual limit are taxed at 28%, while amounts above the limit fall under the 33.04% “other specific benefit” category.

Can SZÉP Card funds be used for groceries in 2026?

Cold‑food purchases remain temporarily allowed until 30 April 2026, after which standard spending rules apply.

Is there a fee on unused SZÉP Card balances?

Yes — unused amounts loaded in 2025 are subject to a 15% deduction on 20 September 2026.

Can employees request SZÉP Card amounts as salary instead?

They can, but it is highly disadvantageous because the same net amount paid as salary carries an effective tax burden of 69.92%, far higher than SZÉP Card taxation.

keyHRinfo.com offers services in areas of payroll implementation, payroll data migration, payroll consolidated reports and analytics to international companies with presence in Hungary.

SZÉP Card (Kártya) for Recreation & Accommodation in 2026