Hungary Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
15% flat rate on capital gains
Wealth & Inheritance
Practical Notes
Flat tax system. Low personal rate. EU member with access to single market.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- 9% corporate rate
- Regional incentives
- QDMTT for large MNEs
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Hungary?
Hungary has a top personal income tax rate of 15%. The tax structure is: Flat 15% on all income. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Hungary?
Hungary uses a territorial system for foreign income. Foreign employment income exempt if tax paid elsewhere; territorial elements
What are the residency requirements for Hungary?
Tax residency in Hungary generally requires 183 days of physical presence. 183 days required for tax residency. Always verify current rules with official sources.
Is there a wealth tax in Hungary?
No, Hungary does not have a wealth tax. No wealth tax
What is the corporate tax rate in Hungary?
The corporate tax rate in Hungary is 9%. 9% corporate tax - lowest in OECD; 15% QDMTT for large MNEs