Hungary vs Mexico — Tax System Comparison
⚖️ 🇭🇺 Hungary vs 🇲🇽 Mexico
|
🇭🇺 Hungary |
🇲🇽 Mexico |
| Tax System |
Worldwide
|
Worldwide
|
| Tax Authority |
Nemzeti Adó- és Vámhivatal (NAV) |
Servicio de Administración Tributaria (SAT) |
| Authority Website |
Visit |
Visit |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇭🇺 Hungary |
🇲🇽 Mexico |
| Top Personal Income Tax |
15.00%
|
35.00%
|
| Effective Top PIT Rate |
15.00%
|
35.00%
|
| Corporate Tax Rate |
9.00%
|
30.00%
|
| VAT / GST |
27.00% (ÁFA)
|
16.00% (IVA)
|
| Tax System |
Worldwide |
Worldwide |
| Tax Treaties |
83 |
59 |
💰 INCOME TAX RATES
| Rate | Hungary | Mexico |
|---|
| Top PIT Rate |
15.00%
|
35.00%
|
| Effective Top PIT |
15.00%
|
35.00%
|
| Capital Gains Tax |
15.00%
|
10.00%
|
| CG Notes |
15% flat + 13% social contribution on some types. Listed shares may have reduced rate. |
Stock exchange gains taxed at 10% on net gain. Real estate gains taxed as ordinary income with inflation adjustment. Non-residents: 25% of gross or 35% of net. |
| SS Employee |
18.50% |
2.78% |
| SS Employer |
13.00% |
21.23% |
| SS Annual Cap |
— |
$1,070,155 |
🏦 WITHHOLDING RATES
| Type | Hungary | Mexico |
|---|
| Dividend WHT |
15.00%
|
10.00%
|
| Interest WHT |
15.00%
|
35.00%
|
| Royalty WHT |
0.00%
|
35.00%
|
📋 OTHER TAXES
| Tax | Hungary | Mexico |
|---|
| Corporate Tax |
9.00%
|
30.00%
|
| Inheritance Tax |
18.00%
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Hungary | Mexico |
|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | Yes | No |
| Exit Tax | No | No |
| CFC Rules | Yes | Yes |
| Digital Services Tax | Yes | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | Yes | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Hungary | Mexico |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
No |
📅 RESIDENCY & FILING
| Detail | Hungary | Mexico |
|---|
| Residency Threshold |
183 days |
183 days |
| Residency Rules |
Resident if permanent home, habitual abode (183+ days), or centre of vital interests in Hungary |
Resident if home is in Mexico, or if center of vital interests (>50% income from Mexico, or principal place of professional activities in Mexico). Also 183-day rule. |
| Filing Deadline |
May 20 |
April 30 |
| Auto Extension |
No |
No |
| Filing Notes |
— |
Annual return due April 30 for individuals. Corporate returns due March 31. |
| CFC Rules Details |
CFC rules for entities with effective tax below 50% of Hungarian CIT (i.e. <4.5%) |
CFC rules apply to Mexican residents with control over foreign entities in preferential tax regimes (PTR). Income attributed to Mexican shareholders. |