Act No. CXVII of 1995 on Personal Income Tax [Subsection (2) of Section 39]



(2) Twenty-five per cent of the income of a private individual engaged in intellectual activities, earned by such activities, but no more than 50,000 HUF, may be deducted from the tax of the consolidated tax base. For the purposes of this provision, a private individual earning income as an original beneficiary, although not by private entrepreneurial activities, which results in the implementation of a patented article or a work subject to copyright law in accordance with the provisions of the Act on Patenting Inventions or is protected by the Copyright Act, shall be regarded as a private individual engaged in intellectual activities.