- Income tax brackets updated
HU
Hungary
HU · HUN · #108 · 19 cities
Nomad score
62/100
Compare
Top income tax
15.0%
Worldwide system
Corporate tax
9.0%
ÁFA
27.0%
standard rate
Tax residency
183 days
83 tax treaties
Hungary tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income at a flat 15% personal income tax (SZJA). Corporate income tax is 9% on adjusted accounting profit. Standard VAT (ÁFA) is 27% (highest EU standard rate). Consolidated employment and most self-employment income share one base; dividends, interest, securities gains and similar items are often taxed separately at 15%. Tax-base allowances (family, under-25, mothers, first marriage) can reduce the consolidated base.
- Top PIT rate
- 15.0%
- Corporate tax rate
- 9.0%
- ÁFA
- 27.0%
- Capital gains tax
- 15.0% Securities and most capital gains are taxed at 15%. An additional 13% social contribution tax may apply on dividends, interest (on instruments acquired after 1 July 2023) and certain other capital income when statutory caps are not met. Long-term savings accounts: 15% PIT if closed within three years, 10% in years four–five, exempt after five years. Crypto gains are calculated on a yearly net basis at 15% with no extra social charge.
- Social security (employee)
- 18.5%
- Social security (employer)
- 13.0%
- Social security cap (annual)
- HUF 7,747,200
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 0.0%
- Inheritance tax
- 18.0%
- Treaty count
- 83
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| HUF 0 | and above | 15.0% |
Tax flags
Digital Services Tax
Crypto Rules
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Hungarian nationals are generally resident. An EEA national with an EEA registration card is resident if present at least 183 days in a calendar year. Otherwise, residence follows OECD-style ties: exclusive permanent home in Hungary, centre of vital interests, or 183+ days in Hungary when home and vital interests cannot be determined.
- Exit tax
- Yes Corporate exit tax (ATAD) taxes unrealised gains when a company moves tax residence or transfers assets or activities out of Hungary; payment may be spread in instalments for EU/EEA moves.
- CFC rules
- Yes A foreign entity or permanent establishment is a controlled foreign company when a Hungarian taxpayer holds more than 50% and the foreign effective tax is low relative to Hungarian tax on the same income, unless only genuine arrangements with substance abroad apply. Attributable undistributed income from non-genuine arrangements is included in the Hungarian CIT base.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 20
- Extension deadline
- November 20
- Auto extension
- Available
Sources
- NAV — Short summary on taxation of private persons in 2026 (accessed Oct 9, 2026) Flat 15% PIT, residency, separate capital income, filing by 20 May, social contribution tax cap
- NAV — Social contribution tax 2026 (accessed Oct 9, 2026) 13% social contribution tax; annual ceiling HUF 7,747,200 (24× minimum wage)
- NAV — Double taxation treaties as of 01/01/2026 (accessed Oct 9, 2026) Applicable treaty list for 2026 tax year
- PwC Hungary Tax Summary (accessed Oct 9, 2026) PIT, CIT, ÁFA, social security, withholding, crypto, CFC, residency
- OECD Taxing Wages 2026 — Hungary (accessed Oct 9, 2026) 15% PIT, 18.5% employee SSC, 13% employer social tax
- Deloitte Hungary Tax Highlights 2026 (accessed Oct 9, 2026) Headline rates, exit tax, filing extension, inheritance, advertising tax framework