TAO tax allowance (22/H. §)

The energy efficiency tax allowance under TAO 22/H. § is a support deductible from corporate tax, which since January 1, 2024 can be applied to battery storage as well. A significant part of the eligible cost of the investment can be claimed, spread over 6 years.

It is available as of right if the conditions are met — there is no competitive application process — and it can be combined with the Jedlik grant, within the GBER ceilings. On the Hungarian web, almost only tax advisors write about it; for a contractor’s approach with worked numbers, see: TAO tax allowance for battery storage.

For IPP/profit-share projects, its treatment differs because of the Robin Hood tax — it must be examined separately there.