For those considering moving to Hungary
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Hungary.
15
Tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Hungary – updated per 2025
What is required to establish tax residency in Hungary?
An EEA citizen who stays in Hungary for 183 days or more during a tax year is considered to have moved there and to be a tax resident. The same applies to individuals who:
– are Hungarian citizens,
– have a permanent residence in Hungary,
– have their centre of vital interests in Hungary, or
– have their habitual place of residence in Hungary.
Which types of income are taxable in Hungary?
Tax residents are taxed on their worldwide income in Hungary, while non-resident taxpayers are taxed only on income sourced in Hungary.
What tax rates apply in Hungary?
Hungary has a standard tax rate of 15%.
Does Hungary grant tax credit for foreign taxes?
Hungary grants tax credit for taxes paid abroad.
Is there wealth tax in Hungary?
Hungary does not levy wealth tax.
What is the tax year in Hungary?
The tax year in Hungary corresponds with the calendar year.
When must the tax return be filed in Hungary?
The individual tax return in Hungary must be filed by 20 May of the year following the tax year. An extension until 20 November may be granted under certain conditions.
What is the name of the tax authority in Hungary?
The name of the tax authority in Hungary is National Tax and Customs Office.
How many countries does Hungary have tax treaties with?
Hungary has tax treaties with approximately 80 countries, including Norway.
Is there property tax in Hungary?
Hungary has property tax at the municipal level. Rates range from 3 to 3.6%, with alternative threshold amounts, and are assessed based on the property’s market value, reduced by 50%.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979