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Hungary Business Registration Guide

the Hungary business registration and incorporation for 2026. The guide covers: the Cégbíróság (Company Court) registration — the electronic registration process through the "e-Cégeljárás" (the "e-Company Procedure") system; the Kft. (Korlátolt Felelősségű Társaság — the LLC) — the minimum capital of HUF 3 million, the minimum of one member and one managing director; the Zrt. (Zártkörűen Működő Részvénytársaság — the private limited company) — the minimum capital of HUF 5 million; the Nyrt. (Nyilvánosan Működő Részvénytársaság — the public limited company) — the minimum capital of HUF 20 million; the EV (Egyéni Vállalkozó — the sole proprietor) — the registration with the NAV; the EVA (Egyszerűsített Vállalkozói Adó) and KIVA (Kisvállalati Adó) tax regimes; the NAV registration; the ÁFA (Általános Forgalmi Adó — the VAT) registration.

Company Court Registration — Cégbíróság

  • Electronic registration — e-Cégeljárás: The company registration in Hungary is conducted through the "e-Cégeljárás" (the "e-Company Procedure") — the fully electronic system operated by the "Cégbíróság" (the "Company Court" — the "Fővárosi Törvényszék Cégbírósága" in Budapest or the "megyei bíróság cégbírósága" in the other counties). The registration is submitted online through the "e-űrlap" (the "e-form").
  • Registration timeline: The standard registration timeline is 15 to 30 days from the submission of the complete application. The "gyorsított eljárás" (the "expedited procedure") is available within 8 days for the additional fee. The company is legally incorporated on the date of the registration by the Company Court.
  • Required documents: The registration package includes: (a) the "társasági szerződés" (the "deed of association" or the "articles of association") — the notarised document signed by all the members; (b) the "ügyvezető kinevezése" (the "appointment of the managing director") — the statement of the acceptance; (c) the "székhely igazolása" (the "proof of the registered office address") — the ownership deed or the lease agreement; (d) the "fizetett jegyzett tőke igazolása" (the "proof of the paid-up capital") — the bank statement.

Company Types

  • Kft. (Korlátolt Felelősségű Társaság — LLC): The most common business form — the "Korlátolt Felelősségű Társaság" (the "limited liability company"). The minimum capital is HUF 3 million (approximately EUR 8,000). The capital may be contributed in cash or in kind. The minimum of one member (the "tag" — the "member") and one managing director (the "ügyvezető" — the "managing director") is required. The liability is limited to the company's assets.
  • Zrt. (Zártkörűen Működő Részvénytársaság — Private Limited): The "Zártkörűen Működő Részvénytársaság" (the "private company limited by shares"). The minimum capital is HUF 5 million (approximately EUR 13,000). The Zrt. is suitable for the larger businesses. The shares are NOT publicly traded. The minimum of one shareholder (the "részvényes" — the "shareholder") and the board of directors (the "igazgatóság" — the "board of directors") with at least three members is required.
  • Nyrt. (Nyilvánosan Működő Részvénytársaság — Public Limited): The "Nyilvánosan Működő Részvénytársaság" (the "public limited company"). The minimum capital is HUF 20 million (approximately EUR 53,000). The shares are listed on the Budapest Stock Exchange (the "BÉT" — the "Budapesti Értéktőzsde"). The Nyrt. is subject to the stricter corporate governance and the disclosure requirements under the "Tőkepiaci Törvény" (the "Capital Market Act").
  • EV (Egyéni Vállalkozó — Sole Proprietor): The "Egyéni Vállalkozó" (the "sole proprietor" or the "one-person business"). The EV registration is with the NAV and does NOT require the Company Court registration. The minimum capital is NOT required. The EV is the most suitable for the freelancers and the small business owners with the annual turnover below HUF 12 million (approximately EUR 32,000). The liability is unlimited — the personal assets are at risk.

Taxation Regimes — EVA and KIVA

  • EVA (Egyszerűsített Vállalkozói Adó — Simplified Business Tax): The EVA is the simplified tax regime for the small businesses with the annual turnover below HUF 30 million. The EVA rate is 15% of the gross revenue (not the profit). The EVA replaces the corporate income tax (the "társasági adó" at 9%), the dividend tax, and the VAT. The EVA is available to the EV, the Kft., and the other business forms. The EVA was gradually phased out but remains available for the existing EVA taxpayers.
  • KIVA (Kisvállalati Adó — Small Business Tax): The KIVA is the preferential tax regime for the small businesses with the annual turnover below HUF 3 billion (approximately EUR 8 million) and the total headcount below 50 employees. The KIVA rate is 10% on the "adjusted profit" (the "korrigált adóalap" — the "adjusted tax base" — the profit plus the personnel costs and the certain adjustments). The KIVA replaces the corporate income tax (the "társasági adó" at 9%) and the szocho (the "social contribution tax" at 13%) — the employer does NOT pay the szocho under the KIVA regime. The KIVA is the most tax-efficient regime for the qualifying small businesses.

NAV Registration

  • Tax registration: The newly incorporated company must register with the NAV (the "Nemzeti Adó- és Vámhivatal" — the "National Tax and Customs Administration") within 15 days of the Company Court registration. The NAV issues the "adószám" (the "tax number" in the format "12345678-1-12") which is the primary tax ID for the business.
  • Statistical number: The NAV also issues the "KSH szám" (the "statistical number") — the "Központi Statisztikai Hivatal szám" (the "Central Statistical Office number") used for the statistical reporting and the international trade.
  • Online reporting: The registered company must enrol in the "e-Bevallás" (the "e-Declaration") system — the online portal for the submission of the tax returns, the social contribution declarations, and the statistical reports. The company must also register for the "Online Számla" (the "Online Invoice") system — the mandatory real-time invoice data reporting to the NAV.

ÁFA (VAT) Registration

  • Standard rate — 27%: The standard ÁFA (the "Általános Forgalmi Adó" — the "value-added tax") rate is 27% — the highest standard VAT rate in the OECD. The reduced rates are: 18% (the basic foodstuffs, the hospitality, the accommodation), and 5% (the medicines, the books, the district heating, the certain agricultural products).
  • Registration threshold — HUF 12 million: The business with the annual turnover exceeding HUF 12 million (approximately EUR 32,000) must register for the ÁFA. The business with the turnover below the threshold may register voluntarily. The registration is with the NAV through the "ÁFA regisztráció" (the "VAT registration") application.
  • EU VAT number: The company engaged in the cross-border trade with the EU member states must register for the "Közösségi Adószám" (the "Community VAT number" — the "EU VAT number") prefixed with "HU" (e.g., "HU12345678"). The EU VAT number is required for the "intra-Community supply" (the VAT-exempt export to the EU) and the "intra-Community acquisition" (the import from the EU).