Tax-free business lunches and dinners

We have good news for our corporate partners and for businesses!

Tax-free business event at Belga Restaurant

From 2026, the taxation of representation-purpose meals has become significantly more favourable, so business meetings held with us mean not only an experience but also serious savings for your company.

Tax-exempt restaurant representation (food, drink) up to 1% of the company's annual revenue, no more than HUF 100 million.

What does the 2026 tax change mean in practice?

For tax years beginning after 31 December 2025, representation benefits provided as restaurant hospitality (food, drink) have become tax-exempt.

The extent of the allowance: up to 1% of the company's total annual revenue, but no more than 100 million forints.
Where can it be used? Only at venues with an official "restaurant" classification (not buffets or cafés). Belga Restaurant meets all the legal requirements.

Government Decree 10/2026 (I. 30.) in issue No. 17 of 2026 of the Magyar Közlöny

Which events does it apply to?

The condition for the tax exemption is business, official or professional content (e.g. a business lunch with a partner, hosting a professional event).

Important: an informal team-building dinner with no professional programme is still not tax-exempt.
Tip: it is worth recording the participants and the purpose in a short internal document.

Why choose Belga Restaurant?

Belga Restaurant & Pub has been Debrecen's gastronomic centrepiece in the heart of the town since the 1800s.

Private spaces for meetings - the private rooms on our lower level provide a calm setting for business dinners both small and large.
Excellent gastronomy - premium ingredients and a unique selection of Belgian beers.
Accommodation - on the upper level, Belga Boutique Guesthouse offers 9 comfortable rooms on the Piac Street promenade.