Hungary
Eastern Europe · HU · 86 treaties
What are the main tax rates in Hungary?
Hungary has a 15% personal income tax top rate, a 9% corporate tax rate, and a 27% standard VAT rate.
Tax profile
| Corporate income tax | 9% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 27% |
| Personal income (top rate) | 15% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | White Card |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is Hungary's tax system?
- Hungary operates a worldwide tax system. It has 86 tax treaties.
- How does Hungary tax cryptocurrency?
- Cryptocurrency is taxed as income in Hungary, with a headline rate of 15%. Long-term exemption is not available.
- What are the residency requirements in Hungary?
- Tax residency in Hungary is established after 183 days. The country offers a golden visa program starting at $280,000 USD and a nomad visa.
Tax residency
ModerateWhat 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 (92)
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 10% | 10% |
| Andorra | — | — | — |
| Armenia | 10% | 10% | 10% |
| Australia | — | — | — |
| Austria | 0% | 0% | 0% |
| Azerbaijan | 10% | 10% | 10% |
| Bahrain | — | — | — |
| Belarus | 15% | 15% | 15% |
| Belgium | 15% | 0% | 0% |
| Bosnia and Herzegovina | 10% | 10% | 10% |
| Brazil | 15% | 15% | 15% |
| Bulgaria | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Cyprus | 0% | 0% | 0% |
| Czechia | 10% | 0% | 0% |
| Denmark | 15% | 0% | 0% |
| Egypt | 15% | 15% | 15% |
| Estonia | 10% | 0% | 0% |
| Finland | 15% | 0% | 0% |
| France | 15% | 0% | 0% |
| Georgia | 10% | 10% | 10% |
| Germany | 15% | 0% | 0% |
| Greece | 10% | 10% | 10% |
| Hong Kong S.A.R. | 10% | 10% | 10% |
| Iceland | 10% | 10% | 10% |
| India | 15% | 15% | 15% |
| Indonesia | 15% | 12% | 15% |
| Iran | — | — | — |
| Ireland | 15% | 0% | 0% |
| Israel | 15% | 15% | 15% |
| Italy | 15% | 10% | 10% |
| Japan | 15% | 10% | 10% |
| Kazakhstan | 10% | 10% | 10% |
| Kyrgyzstan | — | — | — |
| South Korea | 15% | 12% | 10% |
| Kosovo | 10% | 10% | 10% |
| Kuwait | 10% | 10% | 10% |
| Latvia | 10% | 0% | 0% |
| Liechtenstein | 10% | 0% | 0% |
| Lithuania | 10% | 0% | 0% |
| Luxembourg | 15% | 0% | 0% |
| Malaysia | — | — | — |
| Malta | 10% | 10% | 10% |
| Mexico | 15% | 15% | 15% |
| Moldova | 10% | 10% | 10% |
| Mongolia | 10% | 10% | 10% |
| Montenegro | 10% | 10% | 10% |
| Morocco | 15% | 15% | 15% |
| Netherlands | 15% | 0% | 0% |
| New Zealand | 15% | 15% | 15% |
| Norway | 15% | 0% | 0% |
| Pakistan | 15% | 15% | 15% |
| Philippines | 15% | 15% | 15% |
| Poland | 10% | 10% | 10% |
| Portugal | 15% | 10% | 10% |
| Qatar | 10% | 10% | 10% |
| Romania | 10% | 10% | 10% |
| Russia | 10% | 10% | 10% |
| San Marino | — | — | — |
| Saudi Arabia | 10% | 10% | 10% |
| Republic of Serbia | 10% | 10% | 10% |
| Singapore | 10% | 10% | 10% |
| Slovakia | 10% | 0% | 0% |
| Slovenia | 10% | 10% | 10% |
| South Africa | 15% | 15% | 15% |
| Spain | 15% | 10% | 10% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 15% | 0% | 0% |
| Taiwan | 10% | 10% | 10% |
| Thailand | 15% | 15% | 15% |
| Tunisia | 15% | 15% | 15% |
| Turkey | 15% | 15% | 15% |
| Turkmenistan | — | — | — |
| Ukraine | 10% | 10% | 10% |
| United Arab Emirates | 10% | 10% | 10% |
| United Kingdom | 15% | 10% | 10% |
| Uruguay | 15% | 15% | 15% |
| Uzbekistan | 10% | 10% | 10% |
| Vietnam | 10% | 10% | 10% |
| Dominican Republic | — | — | — |
| Jordan | 15% | 15% | 15% |
| Lebanon | 10% | 10% | 10% |
| Peru | — | — | — |
| Sri Lanka | — | — | — |
| North Macedonia | 10% | 10% | 10% |
| Bangladesh | 15% | 15% | 15% |
| Jamaica | 15% | 15% | 15% |
| Oman | 10% | 10% | 10% |
| United States of America | 15% | 0% | 0% |
| Trinidad and Tobago | 15% | 15% | 15% |