Tax Atlas

Digital nomad taxes in Hungary

What a digital nomad needs to know about Hungary: the visa and its income test, when Hungary starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified October 9, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Hungary digital nomad visa

Nomad visa exists
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

What you would actually pay

An effective-rate table for Hungary isn’t available yet (its full bracket table is still being verified). The sourced rate and residency facts below still apply, and the interactive tool covers every modelled country.

If you do cross into tax residency, Hungary’s income tax tops out at 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 — the top of the scale behind the figures above. 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%.

When Hungary starts taxing you

For a nomad the line that matters is when Hungary flips you from visitor to tax resident: 183 daysPwC 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. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.

Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Hungary?

Regimes that can lower your tax in Hungary

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

Pit exemption under 25
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

Frequently asked questions

Does Hungary have a digital nomad visa?

Yes — the White Card.

Will I pay tax in Hungary as a digital nomad?

You generally become tax resident in Hungary once you cross 183 days. 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. Ties like a home or family can trigger residency sooner, so never rely on a day count alone.

Sources

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When to talk to an advisor

This page maps Hungary’s general rules for a remote worker. It cannot weigh your treaty position, your 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 first.