TEÁOR 81.22: industrial cleaning and its 2026 tax rules

TEÁOR 81.22 covers industrial and specialized building cleaning — work that goes beyond routine interior cleaning and requires distinct expertise: industrial machinery cleaning, sterilization of computer rooms and hospital operating theaters, boiler and duct cleaning, and exterior treatment of monuments and paving.

What is excluded

Related activities carry different codes. Agricultural building cleaning and carpet-cleaning services, for example, are classified separately — a distinction worth confirming before registering, since the tax treatment differs by code, not by the word "cleaning" in the business name.

The 2026 tax parameters

• VAT: 27% standard rate, with a tax-exemption option available up to 12 million forints in annual revenue.
• Flat-rate taxation for sole proprietors (ÖVTJ 812201): a 45% standard cost ratio, so 55% of revenue is treated as taxable income above the exempt threshold.
• KATA (small business tax): 50,000 forints monthly, capped at an 18 million forint annual revenue ceiling.
• Corporate tax (TAO): 9%.
• Small business tax (KIVA): 10%.
• Local business tax (HIPA): up to 2% of the tax base, set by the municipality.

Sole proprietor vs. company

A sole proprietor using ÖVTJ 812201 applies the 45% cost ratio, meaning income above the 1.936 million forint exempt threshold is taxed and contributed on 55% of revenue. A company can choose between standard 9% corporate tax or the 10% KIVA regime, on top of mandatory local business tax paid to the municipality where the work is performed.

Frequently asked

Reverse VAT does not apply to industrial cleaning services, and the more generous 80% cost ratio available to some construction trades does not extend to this code. KATA registration remains possible, but only under the same consumer-facing restrictions that apply to every KATA taxpayer — a single invoice to a business immediately ends the KATA status.