Hungary: tax residency, rates & nomad visa

Tax residency rules in Hungary

As of 2026, Hungary’s tax-residency test centres on a presence threshold of 183 days^ⓘPwC Worldwide Tax Summaries“one spends at least 183 days in Hungary in a calendar year, if one has no permanent home or a number of permanent homes in one or more countries as well as Hungary, and the centre of vital interests cannot be determined.”View source · accessed 2026-10-09. The 183-day test is a genuine statutory test but it is only the third and last fallback after permanent home and centre of vital interests. It also appears as a condition for EEA nationals holding a Hungarian EEA registration card.

Tax year period

1 January to 31 December (as of 2026)^ⓘPwC Worldwide Tax Summaries“In Hungary the tax year is the calendar year.”View source · accessed 2026-10-09 — The Hungarian tax year is the calendar year. Returns are due by 20 May of the following year and spouses file separately.

Residency test

Residence is decided mainly by nationality or settlement status, then by permanent home, then centre of vital interests, then days of presence. PwC does not use the term habitual abode; the 183-day test fills that role. [source]PwC Worldwide Tax Summaries“one's only permanent home is in Hungary,”View source · accessed 2026-10-09

Income tax rates in Hungary

As of 2026, the headline personal income tax rate in Hungary is 15%^ⓘPwC Worldwide Tax Summaries“The PIT rate is 15% in the case of nearly all types of income.”View source · accessed 2026-10-09. Hungary has a flat 15% PIT and no surtax or local income tax on personal income appears in the PwC summary. The rate field is income tax only; the employee social security contribution of 18.5% is shown separately and brings the employee-side total to 33.5%.

Pit income brackets

15–15% (as of 2026)^ⓘPwC Worldwide Tax Summaries“The PIT rate is 15% in the case of nearly all types of income.”View source · accessed 2026-10-09 — There is a single bracket of 15% for nearly all income types. Allowances for mothers, young people and families reduce the consolidated tax base instead of changing the rate.

Vat standard rate

27% (as of 2026)^ⓘPwC Worldwide Tax Summaries“VAT is payable on sales of goods and the supply of services at the general rate of 27%.”View source · accessed 2026-10-09 — The standard VAT rate is 27%, with reduced rates of 18% and 5% for listed goods and services.

Social security employee rate

18.5% (as of 2026)^ⓘPwC Worldwide Tax Summaries“The employees' social security contribution rate is 18.5%.”View source · accessed 2026-10-09 — Employees pay 18.5% of gross pay as social security contribution. This is separate from PIT and is not included in the headline 15% income tax rate.

Social tax employer rate

13% (as of 2026)^ⓘPwC Worldwide Tax Summaries“The employer's contribution rate (so-called 'social tax') is 13% in 2026.”View source · accessed 2026-10-09 — The employer pays a 13% social contribution tax on gross pay for 2026. It is an employment cost and is not deducted from the employee's pay.

Capital gains rate

Capital gains are taxed separately at 15% PIT, with an extra 13% social tax if certain conditions are not met. NAV confirms the 15% rate for property sales in 2026, and crypto gains are taxed at 15% with no further charge. [source]PwC Worldwide Tax Summaries“Capital gains are subject to a tax rate of 15%. If certain conditions are not met, an additional 13% social tax is also payable.”View source · accessed 2026-10-09

Dividend tax rate

Dividends bear 15% PIT. A 13% social tax applies in addition for most private dividends, but only on a base capped at 24 times the minimum wage. [source]PwC Worldwide Tax Summaries“Dividend income is taxable at 15% PIT.”View source · accessed 2026-10-09

Interest income rate

Interest is taxed at 15% PIT, plus 13% social tax on instruments bought after 1 July 2023. NAV says the social tax is due on interest income of private individuals in addition to PIT. [source]PwC Worldwide Tax Summaries“Interest income is also subject to tax at 15%.”View source · accessed 2026-10-09

Inheritance gift tax rate

Inheritance and gift tax is 18%, or 9% for residential property, and transfers between lineal relatives are exempt. Hungary has no net wealth tax. [source]PwC Worldwide Tax Summaries“The general inheritance and gift tax rate is 18%, and a preferential 9% tax rate applies to residential property.”View source · accessed 2026-10-09

Special tax regimes in Hungary

Individuals under 25 get a PIT-free allowance on certain income up to the national average gross wage, worth up to HUF 104,061 of PIT per month in 2026. Since 2025 the allowance is limited to Hungarian, EEA, Ukrainian and Serbian citizens. [source]PwC Worldwide Tax Summaries“Individuals under age 25 can apply this allowance with respect to certain incomes, but only up to maximum the gross national average income published by the Hungarian Central Statistical Office for the July of the preceding year (HUF 693,740 for July 2025).”View source · accessed 2026-10-09

Pit exemption mothers

For 2026, mothers of three children and mothers under 40 with two children are exempt from PIT on activity income, with the two-child exemption phased in to older mothers by 2029. Family allowances are limited to certain nationalities, see the family tax allowance fact. [source]PwC Worldwide Tax Summaries“This exemption is applicable to mothers raising three children as of 1 October 2025. Furthermore, mothers younger than 40 are also exempt from paying PIT if they raise two children.”View source · accessed 2026-10-09

Family tax allowance

The family tax allowance reduces the tax base by a monthly amount that depends on the number of dependent children. Unused allowance can offset social security contributions at 15%. [source]PwC Worldwide Tax Summaries“HUF 133,340 if there is one dependent child”View source · accessed 2026-10-09

Local business tax

Local business tax is set by each municipality and capped at 2% by law. It applies to business activity on revenue, not to employment income. [source]PwC Worldwide Tax Summaries“The LBT rate may differ from municipality to municipality but is capped at 2% by law.”View source · accessed 2026-10-09

Kata small taxpayer lump sum

KATA is a HUF 50,000 monthly lump-sum tax for full-time sole proprietors, with a 40% surtax on annual revenue above HUF 18 million. NAV's older KATA page at nav.gov.hu/ado/kata still shows the pre-September 2022 rules and was not used. [source]Nemzeti Adó- és Vámhivatal (NAV)“A kisadózó egyéni vállalkozónak havi 50 ezer forint tételes adót kell fizetnie.”View source · accessed 2026-10-09

Kiva small business tax

10% (as of 2026)^ⓘNemzeti Adó- és Vámhivatal (NAV)“Az adó mértéke az adóalap 10 százaléka.”View source · accessed 2026-10-09 — KIVA is a 10% simplified company tax that replaces corporate income tax and social contribution tax for small companies. It is a company-level regime and matters for owner-managed businesses, not for employees.

Long term savings account

Profit from a long-term savings account is taxed only when the account is closed, at 15% in the first three years, 10% in years four and five, and 0% after five years. Social tax of 13% or 8% applies on the same schedule from 2025. [source]PwC Worldwide Tax Summaries“The PIT rate is 15% if the savings account is terminated in the first three years after the conclusion of the contract and 10% in the next two years. No PIT needs to be paid on the realised profit after five years.”View source · accessed 2026-10-09

Pit allowance mothers under 30

Mothers under 30 can reduce their consolidated tax base, and the maximum amount was removed from 1 January 2026. NAV's 2026 brochure says the rules for this allowance changed in a favourable way from that date. [source]PwC Worldwide Tax Summaries“Due to a recent amendment in the respective regulation, there is no maximum amount of the allowance as of 1 January 2026.”View source · accessed 2026-10-09

Digital nomad visa in Hungary

White Card (as of 2026)^ⓘNational Directorate-General for Aliens Policing (OIF), Hungary“has a verified employment relationship in a country other than Hungary and performs his/her work from Hungary using an advanced digital technology solution, or”View source · accessed 2026-10-09 — The White Card is Hungary's digital nomad residence permit, valid for one year and extendable once for another year. Applicants need net monthly income of at least EUR 3,000 for six months before entry. Some private guides add a savings requirement that the official factsheet does not list.

Nomad visa conditions

Holders may not work for a Hungarian employer or hold shares in a Hungarian company, and family members cannot get a family reunification permit. The authority decides within 30 days of submission. [source]National Directorate-General for Aliens Policing (OIF), Hungary“Please note that a White Card shall be only granted to a third country national who does not pursue any gainful activity in Hungary and does not hold a share in a Hungarian company.”View source · accessed 2026-10-09

Frequently asked questions

Sources

• PwC Worldwide Tax Summaries individual / deductions · big4, accessed 2026-10-09
• PwC Worldwide Tax Summaries individual / tax administration · big4, accessed 2026-10-09
• PwC Worldwide Tax Summaries individual / taxes on personal income · big4, accessed 2026-10-09
• Nemzeti Adó- és Vámhivatal (NAV) pfile / file · tax_authority, accessed 2026-10-09
• PwC Worldwide Tax Summaries individual / other taxes · big4, accessed 2026-10-09
• Nemzeti Adó- és Vámhivatal (NAV) pfile / file · tax_authority, accessed 2026-10-09
• PwC Worldwide Tax Summaries individual / income determination · big4, accessed 2026-10-09
• Nemzeti Adó- és Vámhivatal (NAV) pfile / file · tax_authority, accessed 2026-10-09
• PwC Worldwide Tax Summaries corporate / taxes on corporate income · big4, accessed 2026-10-09
• Nemzeti Adó- és Vámhivatal (NAV) pfile / file · tax_authority, accessed 2026-10-09
• Nemzeti Adó- és Vámhivatal (NAV) pfile / file · tax_authority, accessed 2026-10-09
• National Directorate-General for Aliens Policing (OIF), Hungary factsheets / white card residency for digital nomads · other, accessed 2026-10-09
• Nemzeti Adó- és Vámhivatal (NAV) pfile / file · tax_authority, accessed 2026-10-09
• PwC Worldwide Tax Summaries individual / residence · big4, accessed 2026-10-09

Explore more

• Not sure you count as resident? Am I a tax resident of Hungary?
• Working remotely? Digital nomad taxes in Hungary — the visa, when you become tax resident, and your effective rate.
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• Planning your days in Hungary? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Hungary’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Hungary (and in your home country) review your situation before you act.