Hungary

Eastern Europe · HU · 86 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Hungarian citizen (resident private individual) unless a dual citizen without permanent or habitual residence in Hungary
• EEA national exercising right of residence in Hungary for more than 3 months and spending at least 183 days in Hungary in the calendar year
• Third‑country national with Hungarian permanent residence status or stateless person
• Only permanent residence (permanent home) is in Hungary
• Centre of vital interests is in Hungary if there is no permanent residence or there are multiple permanent residences
• Habitual residence (habitual abode) in Hungary if there is no permanent residence or multiple permanent residences and centre of vital interests is unknown, including spending at least 183 days in Hungary in a calendar year

Hungary does not have a domicile-based tail or exit tax, and there is no formal tax exit procedure, so breaking residency generally follows from no longer meeting the statutory or tie‑breaker tests, but Hungarian citizenship and broad domestic residency criteria (including centre of vital interests and habitual residence) mean simply dropping below 183 days may not always be sufficient.

Source: National Tax and Customs Administration of Hungary (NAV) via OECD

Tax treaty network (87)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.