KIVA 2027: Hungarian Franchise Association announces free webinar

The Hungarian Franchise Association (MFSZ) website published an invitation to a free professional webinar aimed at helping businesses prepare for their 2027 tax decisions. The event, entitled “ICT webinar – Switching to KIVA from 2027”, was scheduled for 14:00 on 11 November 2026. According to the announcement, the initiative followed a significant expansion in the range of businesses eligible to opt for Hungary’s small business tax regime, known as KIVA, from 2026.

Higher eligibility thresholds prompted the event

The event page published by the Hungarian Franchise Association on 7 November cited the increase in KIVA entry thresholds as the reason for addressing the topic. According to the invitation, the tax regime had become available to companies previously excluded because of their size.

The programme presented this change as an issue to consider when planning for the 2027 financial year. The announcement encouraged businesses to examine whether switching could generate tax savings. Rather than recommending a switch across the board, it stressed the need for an individual assessment.

It is worth distinguishing between the two dates: the announcement linked the expansion in eligibility to 2026, while the webinar focused on a planned switch from 2027. The news was therefore not about a newly announced tax concession applying equally to all businesses, but about assessing a tax option that had become more widely available.

For businesses in Hungary’s franchise community, the implication is that a previous size-related exclusion should not automatically be assumed to remain in place. When preparing for the next financial year, it may be worth reviewing the eligibility requirements again.

The advertised programme focused on practical examples

The invitation promised a free professional webinar illustrating the benefits of KIVA through practical examples. The advertised topics also included the factors affecting potential savings and the key points to understand before switching.

The programme’s central question was under what circumstances a switch could be worthwhile, and what businesses should consider before deciding. This is an important distinction from a briefing that simply introduces a tax option: the invitation emphasised assessing each business’s own circumstances.

Eligibility and financial benefit should be treated as two separate questions. The first step is to establish whether the company can opt for the tax regime. Only then can it assess whether switching could produce a better outcome given its own plans and figures. The advertised agenda was intended to support that assessment.

Practical examples are best understood as an aid to decision-making, rather than a reason to adopt another business’s conclusions automatically. A saving shown in an example becomes genuinely useful only when the underlying assumptions are clear, along with how closely they match the company’s own circumstances.

What should franchise business owners consider?

For business owners operating within the franchise community, the invitation’s main message was the need for an individual assessment. The decision should centre on the specific company’s eligibility and expected tax position, rather than its membership of a brand or network.

A useful preparatory step may be to work with an accountant to identify the questions that need answering. Which requirements must be checked? What data is needed for a comparison? What assumptions underpin the 2027 business plan? Without clarifying these points, it is harder to judge which conclusions from a general professional briefing apply to the business’s own operations.

When comparing options, it is worth using the same business plan as the starting point and separating the effect of the tax regime from any planned changes to the business. This is not a summary of advice given at the webinar, but a practical approach to the individual assessment highlighted in the invitation.

The aim of gathering information should therefore go beyond establishing whether KIVA is available. It is equally important for decision-makers to understand the conditions behind any expected benefit and to base their choice on a numerical comparison, rather than solely on an option that sounds attractive.

A decision to address when planning for 2027

The event advertised on the MFSZ website brought tax planning into the franchise community’s professional programme. The invitation drew attention both to wider eligibility and to the need for each business to assess a potential switch separately.

Free attendance, practical examples and an explanation of the factors affecting savings were intended to help businesses make informed decisions. Before making a final business decision, however, it is advisable to have calculations prepared using the company’s own figures and to check the applicable requirements. The questions outlined in the programme can provide a starting point, but do not replace a company-specific assessment.

Practical takeaway: when planning for 2027, check KIVA eligibility and the expected financial benefit separately. Base any decision to switch on a comparison using your own business’s figures, reviewed with your accountant.