ππΊ Hungary Tax Guide - Income Tax, Corporate Tax & Special Regimes
ππΊ Hungary
HU / HUN #108
Nomad Score
63.0
Cities
19
ππΊ HUNGARY TAX PROFILE
Data year: 2025
Tax System
Worldwide
Flat 15% PIT. Lowest CIT in EU at 9%.
Flat 15% PIT. Lowest CIT in EU at 9%.
Top PIT Rate
15.0%
Corporate Tax Rate
9.0%
ΓFA
27.0%
Capital Gains Tax
15.0%
15% flat + 13% social contribution on some types. Listed shares may have reduced rate.
15% flat + 13% social contribution on some types. Listed shares may have reduced rate.
Social Security (Employee)
18.5%
Social Security (Employer)
13.0%
Dividend Withholding
15.0%
Interest Withholding
15.0%
Royalty Withholding
0.0%
Inheritance Tax
18.0%
Treaty Count
83
Digital Services Tax
Participation Exemption
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| HUF 0 | and above | 15.0% | -- |
π TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if permanent home, habitual abode (183+ days), or centre of vital interests in Hungary
Exit Tax
No
CFC Rules
Yes
CFC rules for entities with effective tax below 50% of Hungarian CIT (i.e. <4.5%)
CFC rules for entities with effective tax below 50% of Hungarian CIT (i.e. <4.5%)
π FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
May 20
π SOURCES
-
PwC Hungary Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, ΓFA, social security, withholding