How do tax-free fuel savings for drivers work?
In short
Under the Hungarian personal income tax (SZJA) rules, the difference between the fuel consumption norm laid down by law and the consumption actually measured can be paid out to the driver tax-free. FleetControl calculates the norm automatically and measures the actual consumption from the CAN bus.
For petrol, diesel and gas-powered vehicles, the norm can be calculated from Hungarian Government Decree 60/1992 (IV. 1.); for plug-in hybrid and purely electric vehicles, the Hungarian Personal Income Tax Act (Szja tv.) has set a separate norm since 1 October 2022.
The legal basis — precisely
Conventional fuels — Hungarian Government Decree 60/1992 (IV. 1.). The annexes to the decree give the base norm applicable to the vehicle, which is adjusted by correction factors where the mode of operation differs from the general case (e.g. motorway, city, Budapest, use of air conditioning). As a simplified settlement, a flat-rate base norm by engine displacement may also be used (Section 4): for petrol passenger cars, 7.6 litres/100 km up to 1000 cm³ and 13.3 litres/100 km above 3001 cm³; for diesel, 5.7 litres/100 km up to 1500 cm³ and 9.5 litres/100 km above 3001 cm³; with a modifying factor of 1.2 for autogas (LPG) and 0.8 for natural gas (CNG, LNG).
Plug-in hybrid — Hungarian Personal Income Tax Act (Szja tv.), Annex 3, Part II, point 4(b): 70 per cent of the fuel consumption norm that can be determined under Government Decree 60/1992 on the basis of the engine displacement of the built-in internal combustion engine. [njt verification required before publication]
Purely electric vehicle — Hungarian Personal Income Tax Act (Szja tv.), Annex 3, Part II, point 4a: the amount of 3 litres/100 km of ESZ 95 unleaded petrol at the price published by the Hungarian Tax Authority (NAV). [njt verification required before publication]
Non-plug-in (self-charging) hybrid: there is no separate rule — the norm for the built-in internal combustion engine (under Decree 60/1992) applies. The hybrid and electric rule was introduced by Hungarian Act XXIV of 2022 and has been in force since 1 October 2022; the same rule also appears in the cost accounting of sole traders (Szja tv., Annex 11).
How does FleetControl calculate it?
Based on the vehicle data (type, engine displacement, powertrain) and the nature of the route, the system automatically determines the applicable norm — for petrol and diesel vehicles under Government Decree 60/1992, with corrections; for plug-in hybrids at 70% of the norm; for purely electric vehicles at the 3 l/100 km ESZ 95 equivalent. [PRODUCT CHECK: whether the hybrid and EV calculation is available in production]
Compared with the consumption actually measured (CAN bus, injector data, ~1% error), the difference is calculated per driver, automatically and with full documentation.
What does this bring the company?
A net benefit of HUF 100,000 paid as conventional wages carries a tax burden of approx. HUF 60–70,000 — whereas paying out the norm difference is tax-free. In our real example, at a courier company with 8 vehicles, 1 driver reached the maximum of HUF 100,000 per month in the first month, and every driver within one year — while maintenance costs also fell significantly thanks to gentler driving.
Why do drivers accept it?
Because the measurement cannot be disputed: injector-based fuel consumption measurement is factual data, and the consumption indicator compares drivers independently of vehicle type. Those who drive economically demonstrably earn more, straight away.
Frequently asked questions
Does it work for hybrid and electric fleets too?
Yes: since 1 October 2022, the rate that can be accounted for without supporting evidence is 70% of the norm for the internal combustion engine for plug-in hybrids, and the amount equivalent to 3 litres/100 km of ESZ 95 for purely electric vehicles (Szja tv., Annex 3, Part II, points 4(b) and 4a).
Does actual consumption measurement work on every vehicle?
CAN bus measurement is typically available in modern passenger cars, vans, buses and trucks; for electric vehicles, energy use can be tracked from the vehicle's data. [PRODUCT CHECK]
Is this legal tax optimisation?
The payment is based on the norms laid down in Hungarian Government Decree 60/1992 and in the Hungarian Personal Income Tax Act (Szja tv.); the system documents every calculation. (This does not constitute tax advice — we recommend consulting the company's accountant before introducing it.)
Legal references
Hungarian Government Decree 60/1992 (IV. 1.) (njt.jog.gov.hu) · Hungarian Act CXVII of 1995 on Personal Income Tax (Szja tv.), Annex 3, Part II, points 4 and 4a, and Annex 11 · Hungarian Act XXIV of 2022 (Hungarian Official Gazette, Magyar Közlöny 2022/127)