The 39/2010 (II.26.) government decree regulates the reimbursement of travel expenses related to commuting. It also defines certain terms, such as home travel.
According to the decree, home travel refers to a round-trip journey from the workplace to the employee’s place of residence, occurring once per week or up to four times a month if the employee’s work schedule is different from the standard.
The employer is required to reimburse at least 86% of the cost of tickets or passes related to home travel.
Employees who wish to claim this benefit shall declare their place of residence and their place of stay. Each year, a maximum amount is set for the reimbursement of tickets or passes for home travel within that calendar year. If the total cost of tickets reaches this amount, the employer is obligated to pay it.
For 2026, the maximum reimbursement limit for home travel expenses is 60 886 HUF per month (according to the announcement by the Minister of National Economy on January 30, 2026), and this amount is tax-free.
