Europe
Hungary: tax at a glance
A flat 15% personal income tax and the EU's lowest corporate rate at 9%, offset by the EU's highest VAT at 27%.
Worldwide (residence-based)
Last verified
Ways to relocate to Hungary
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 15%A flat 15% applies to all personal income. There are no progressive brackets.
- Corporate income
- 9%
- Capital gains
- 15% flat.
- VAT / AFA
- 27%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 0% for companies, 15% for individuals.
- Social security (employee)
- 18.5%
- Social security (employer)
- 13%
- Wealth tax
- None
- Inheritance / estate
- 18% (9% on residential property). Lineal relatives are exempt.
- Property tax
- A local building or land tax, set at the municipal level and optional.
- Other
- A 13% social contribution tax, known as szocho, plus VAT at 27%, the highest in the EU.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
There is no regime aimed specifically at investors. The 15% flat personal income tax is the draw on its own. Long-term investment accounts (TBSZ) taper down to 0% after five years.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.