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Allowances for use of an employee's (or, in some cases, their dependent's) own car for the daily commute or business purposes are taxable. However, a 'reasonable' per kilometre rate might be treated as an allowable cost-reimbursement (PIT Act, Art 25).

Where an employee uses their car for the daily commute, where the distance travelled multiplied by HUF 18/km is reimbursed, no taxable benefit is deemed to be provided. (Beyond this amount, further expenses, such as fuel costs, are not reimbursable.) Certain other conditions must also be met, eg public transportation was not available or was not reasonably convenient considering the employee's time schedule or the workplace and residence are in different administrative areas.

For other cases, business purpose means travelling required for the employee's business. This is often the case where the employee is required to work at a different workplace to that mentioned