Hungary tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Hungary tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 30 April 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 33.5% | 15%* | 15%* | 28%* | 15%† | 15%* |
| Budapest | 33.5% | not computed | not computed | not computed | 15%† | not computed |
* Provisional — not yet verified by the Sovereign engine. capital gains, dividends, interest, crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Hungary profile carries an accepted source for it.
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Hungary?
The top rate on a salary is 33.5% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 15%.
How are capital gains taxed in Hungary?
Provisionally 15%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 15% PIT; a further 13% social tax where certain conditions are not met. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Hungary?
The top rate is 15% (provisional) on dividends and 28% (provisional) on interest under the general rule; some regions differ. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 15%.
How is crypto taxed in Hungary?
The tax on a crypto gain in Hungary depends on facts the calculator needs case by case: the kind of transaction, the platform, and whether it is private or a business. Provisionally 15%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 15% PIT on yearly net crypto gains; no social tax.
Does Hungary tax foreign income?
Yes. Hungary taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Hungary have a wealth tax?
No. Hungary has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Hungary have an exit tax for individuals?
No. In our model Hungary does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Hungary have?
Our profiles list 6 regimes: KATA - Kisadozok Tetelszerinti Adoja (Small Taxpayer's Itemized Tax); ATALANYADOZAS - Flat-Rate Self-Employed Taxation; TBSZ - Tartos Befektetesi Szamla (Long-Term Investment Account); NETAK - Negy vagy tobb gyermeket nevelo anyak kedvezmenye (Mothers of 4+); Anyak 30 alatt kedvezmeny (Mothers under 30 with First Child); 25 ev alattiak kedvezmenye (Young Workers Under 25). Each has its own conditions.
When do you become tax resident in Hungary?
The Hungary day test (183-day routes depend on free-movement or long-term residence status): 183 days can matter for EU free movement and certain long-term permits; other routes have no day minimum. The travel log does not know citizenship, EU movement rights, permit category, home, vital interests or treaty residence. A universal 183-day verdict would be wrong.
Residence decides whether Hungary taxes you on these rates. See the Hungary day-count test and count your own days.
Sources
The Hungary profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- NAV (Nemzeti Ado- es Vamhivatal) - Szemelyi Jovedelemado 2025 · official, retrieved 2026-04-30
- NAV - Csaladi adokedvezmeny 2025-2026 · official, retrieved 2026-04-30
- 2019. evi CXXII. torveny - Tarsadalombiztositasi jarulek (TBJ) · official, retrieved 2026-04-30
- 1995. evi CXVII. torveny (SZJA tv.) 67. § - Arfolyamnyereseg-bol szarmazo jovedelem · official, retrieved 2026-04-30
- 1995. evi CXVII. torveny (SZJA tv.) 62. § - Ingatlan ertekesitese · official, retrieved 2026-04-30
- 1995. evi CXVII. torveny (SZJA tv.) 67/B. § - Tartos Befektetesi Szamla (TBSZ) · official, retrieved 2026-04-30
- 2018. evi LII. torveny - Szocialis hozzajarulasi ado (Szocho) · official, retrieved 2026-04-30
- 1995. evi CXVII. torveny (SZJA tv.) 67/C. § - Kriptoeszkozzel vegrehajtott ugyletek · official, retrieved 2026-04-30
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Hungary with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Hungary side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Lithuania, Latvia, Moldova, Montenegro, North Macedonia, Poland.