Hungary Tax & Investment Guides
16 guides covering Hungarian taxation, personal income tax (SZJA), corporate tax (TAO), VAT (ÁFA), capital gains tax, property tax (építményadó), inheritance tax (öröklési illeték), and investment rules.
Personal Tax & Residency
SZJA 15% flat, family tax credit, and tax residency rules
VAT & Indirect Tax
ÁFA 27/18/5/0%, exemption threshold, and reverse charge
Business & Corporate Tax
TAO 9%, KIVA 10%, and local business tax (IPA)
Investment & Savings
Capital gains 15%, dividend tax, and stock exchange
Hungary Capital Gains Tax Guide 2026 — Flat 15% CGT on Securities and Property
Hungarian capital gains tax. Flat 15% rate on securities and property gains, holding period taper for real estate, exemptions for listed shares held over 5 years, and no distinction between short-term and long-term gains for 2026.
Hungary Investment Income Guide 2026 — Dividends 15% SZJA + 13% Szocho, Interest 15%, Government Securities Exempt
Hungarian investment income taxation. Dividends taxed at 15% SZJA plus 13% szocho (effective ~28%), interest income at 15% SZJA, government securities (Állampapír) exempt for individuals, investment fund distributions at 15% for 2026.
Property & Wealth Tax
Építményadó, telekadó, transfer duty (illeték), and no net wealth tax
Hungary Property Tax Guide 2026 — Stamp Duty 4%/2%, No Annual National Property Tax, CGT 15%
Hungarian property taxes. Stamp duty (illeték) 4% up to HUF 1B + 2% above, first-time home buyer exemption up to HUF 15M, no annual national property tax, municipal building tax, and CGT 15% on property gains for 2026.
Hungary Wealth Tax Guide 2026 — No Wealth Tax (Abolished 2010)
explaining the absence of wealth tax in Hungary. The wealth tax was abolished in 2010. Only municipal building tax (építményadó) may apply at very low rates. No net worth tax, no solidarity tax, no annual property tax for 2026.
Inheritance & Gift Tax
Öröklési illeték 9-18%, gift tax, and exemption rules
Other Guides
Hungary Business Registration Guide (Kft., Zrt., Cégbíróság, NAV 2026)
Hungary business registration and incorporation for 2026 — the Cégbíróság (Company Court) registration, the Kft. (LLC, minimum HUF 3M), the Zrt. (private limited, minimum HUF 5M), the Nyrt. (public limited), the EV (sole proprietor/one-person business), the EVA/KIVA taxation regimes, the NAV registration, and the ÁFA (VAT) registration.
Hungary Cross-Border Tax Guide (183-Day Rule, DTA Network, Foreign Tax Credit 2026)
Hungary cross-border taxation for 2026 — the 183-day rule (or 183 consecutive days in 12 months) for tax residency, the habitual abode (tartózkodási hely) and the centre of vital interests, the worldwide income taxation for residents, the DTA network with 80+ treaties, the foreign tax credit mechanism, and the Hungarian tax card (adóazonosító jel).
Hungary Crypto Tax Guide (15% SZJA, No EHO/Szocho, Other Income 2026)
Hungary cryptocurrency taxation for 2026 — crypto gains taxed at 15% SZJA (no EHO or szocho), no VAT on crypto transactions, NAV guidance on crypto taxation, MNB exchange licensing, reporting obligations, and crypto categorised as other income (egyéb jövedelem) since 2022.
Hungary Pension Guide (Nyugdíj, State PAYG, Voluntary Fund 2026)
the Hungary pension system for 2026 — the state PAYG pension (nyugdíj) based on years of service and average earnings, the retirement age (nyugdíjba vonulás korhatára), the 13th month pension restored in 2024, the voluntary pension fund (Önkéntes Nyugdíjpénztár) with tax deduction up to 20% of income capped at HUF 100,000/month.
Hungary Rental Income Guide (15% SZJA, 10% Deemed Cost Deduction 2026)
Hungary rental income taxation for 2026 — the flat 15% SZJA on rental income, the 10% deemed cost deduction (or the actual cost deduction), the exemption from the szocho on the rental income for the individuals receiving amounts below the threshold, and the simplified tax reporting for the individual landlords.
Hungary Social Contributions Guide (Szocho, Pension, Health Insurance 2026)
Hungary mandatory social contributions for 2026 — employer social contribution tax (szocho) at 13%, employee pension contribution at 10%, employee health insurance at 8.5%, and unemployment contribution at 1.5%. Total employee rate of 20% plus employer 13% = 31.5%, excluding SZJA at 15%.
Hungary Tax Filing Guide (SZJA Return, e-SZJA, NAV E-Filing, ÁFA 2026)
Hungary tax filing and compliance for 2026 — the annual SZJA return (March 20 deadline, extended to May), the NAV e-filing system (e-SZJA), the employer monthly payroll reporting, the ÁFA (VAT) filing (monthly/quarterly/yearly), the corporate tax return (May 31 deadline), and the online invoice data reporting (Online Számla) to the NAV.
Hungary Tax Residency Guide (183-Day Rule, Certificate of Residence 2026)
Hungary tax residency rules for 2026 — the 183-day presence in the calendar year (or 183 consecutive days in 12 months), the habitual abode (tartózkodási hely) and the centre of vital interests, the differentiation between the EGT and other-country residents, and the certificate of tax residence (illetőségigazolás).