Hungary has a general corporate income tax rate of 9%, with the option for participation in an exemption system. Estimated payments are due quarterly or monthly, while the final payment and tax return are due on the last day of the fifth month after the fiscal year ends (May 31st for calendar year taxpayers). There is no information provided on the Composite Effective Average Tax Rate or Composite Effective Marginal Tax Rate. The general value-added tax rate is 27%. There is no withholding tax for non-residents on dividends, interest, or royalties, and the same applies for residents.
Hungary Tax Brief
Time of Update 4/05/2026
Hungary Corporate Income Tax (CIT)
General CIT Rate:
9
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Estimated Payment Due Date:
Pay by quarter or by month.
Hungary Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Hungary Value-Added Tax (VAT)
General VAT Rate:
27
Learn More
Hungary Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
Hungary Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
6.62%
Additional info
Quick Navigation
TKEG Expat Hungary Corporate Tax Guide
Hungary Value-added tax (VAT)
Hungary Stamp Duties
Hungary Corporate Income Tax (CIT)
Hungary Personal Income Tax (PIT)
Hungary Capital Gains Tax (CGT)
1.
Hungary Value-added tax (VAT)
In Hungary, VAT is charged on the sale of goods and the provision of services, as well as on the importation of goods and intra-Community acquisitions. The standard VAT rate is 27%, making it one of the highest in Europe. A reduced rate of 18% applies to some goods and services, such as milk and certain dairy products. An even lower rate of 5% is applied to items like books, certain foods, and district heating services. New residential properties benefit from a reduced 5% VAT rate, although this will expire in 2024 for most cases, with some exceptions for delayed projects. Furthermore, a new 0% VAT rate has been introduced for frequently published journals.
2.
Hungary Stamp Duties
In Hungary, stamp duties are generally imposed on gifts and property transfers. Gift duty arises when there is a contract or a gift is exchanged without consideration. The duty varies, with 9% levied on residential property gifts and 18% on other assets. Exemptions may apply in certain circumstances, especially when movable assets are transferred without consideration. Property transfers for consideration, including real estate and company shares, attract a 4% duty on the fair market value, with additional amounts for high-value transactions. Companies holding significant real estate holdings in Hungary are subject to a higher rate of duty on acquisitions.
3.
Hungary Corporate Income Tax (CIT)
Corporate Income Tax Rate:
Hungary has a flat CIT rate of 9% on the positive CIT base, effective from 1 January 2017. Companies must file CIT returns by the last day of the fifth month after the fiscal year-end.
Minimum Tax Base:
A minimum tax base rule applies (2% of total revenue with adjustments), under which companies may either pay based on the minimum base or submit a statement with the tax authority to initiate an audit.
Pillar Two – Global Minimum Tax:
Hungary promulgated the GloBE law on 1 December 2023, transposing EU Directive 2022/2523. IIR effective from 1 January 2024; UTPR from 1 January 2025; QDMTT from 1 January 2024.
Minimum Tax Base:
A minimum tax base rule applies (2% of total revenue with adjustments), under which companies may either pay based on the minimum base or submit a statement with the tax authority to initiate an audit.
Pillar Two – Global Minimum Tax:
Hungary promulgated the GloBE law on 1 December 2023, transposing EU Directive 2022/2523. IIR effective from 1 January 2024; UTPR from 1 January 2025; QDMTT from 1 January 2024.
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (UAE) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat INC", a corporation duly incorporated under the laws of the State of Delaware of the United States of America, collectively the "TKEG Organization" . “TKEG Expat INC” is a corporation under "TKEG Holdings Teoranta", the parent holding entity of the "TKEG Organization"—a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC" or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司，合為「奕資組織」。「奕資環球公司」為「奕資控股有限公司」旗下公司。「奕資控股有限公司」為「奕資組織」之母公司，該組織由法律上相互獨立之成員所及關聯機構組成。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
https://en-ae.tkegexpat.com/ / TKEG Expat () / / / / bd_vid / gcid / / /
United Arab Emirates