Hungary · Tax regime
Hungarian 15% Flat Personal Income Tax
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Last verified July 2026
The 15% flat PIT rate is unchanged for 2026. This is a general regime, not a special expatriate one. There is no Hungarian equivalent of Italy's flat tax or Portugal's IFICI.
Hungary offers the lowest headline personal rate in the EU alongside a 9% corporate rate, with no wealth tax and no inheritance tax in the direct line. For a family that will genuinely relocate, this beats most special-regime countries on substance. And unlike a special regime, it does not expire after ten years.
Qualifying routes
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Statutory flat rate on virtually all personal income
15% on employment, business, capital gains, dividends and interest alike
The facts
- Total landed cost
- n/a, a rate, not a purchase
- Route type
- Tax regime, not a visa
- Physical presence
- Tax residency arises for third-country nationals who are permanently settled in Hungary, or through the only-permanent-home test, the centre-of-vital-interests test, or 183 days in a calendar year
- Family
- Household members are taxed individually. Family allowances are available for dependent children
- Permanent residency
- Not applicable
- Citizenship
- Not applicable
- Language test
- Not applicable
- Dual citizenship
- Permitted
- Requirements
- Hungarian tax residency
What can go wrong
- The 15% headline is not the whole cost. A 13% social contribution tax, known as szocho, applies to dividends and most capital income until the base reaches 24x the minimum wage (HUF 7,747,200 in 2026). Employees also pay 18.5% social security on wages.
- There is no special regime for foreign income. Once you are Hungarian tax resident, you are taxed on worldwide income. This regime rewards genuine relocation and does nothing for a non-resident golden visa holder.
- Hungary has CFC rules and is a full CRS participant. It is not, and should not be sold as, an opacity play.
- Hungary carries a stability-of-policy risk that is hard to price. Tax law changes frequently and with little notice, and the fiscal position is strained.