Europe
Hungary tax rates 2026
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
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.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Hungary
The residency and citizenship routes that lead here, weighed against the tax picture above.