Top income tax
15.0%
Worldwide system
Corporate tax
9.0%
ĂFA
27.0%
standard rate
Tax residency
183 days
83 tax treaties
Hungary tax profile
Data year: 2025
- Tax system
- Worldwide Flat 15% PIT. Lowest CIT in EU at 9%.
- Top PIT rate
- 15.0%
- Corporate tax rate
- 9.0%
- ĂFA
- 27.0%
- Capital gains tax
- 15.0% 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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| HUF 0 | and above | 15.0% |
Tax flags
Digital Services Tax
Participation Exemption
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%)
Filing information
- Fiscal year
- 01-01 â 12-31
- Filing deadline
- May 20
Sources
- PwC Hungary Tax Summary (accessed Mar 23, 2026) PIT, CIT, ĂFA, social security, withholding