Tax in Hungary: VAT, income tax, company tax, capital gains
27%
Hungary charges 27% ÁFA on most goods and services. The rate is verified against Nemzeti Ado- es Vamhivatal (NAV) / EU TEDB on 22 September 2026; the top personal income-tax rate is 15% (2026 tax year, Nemzeti Adó- és Vámhivatal (NAV)), and the headline company tax rate is 9% (OECD Corporate Tax Statistics).
ÁFA in Hungary
Value-added: ÁFA is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 27%
- Local name
- ÁFA — Value Added Tax
- Type
- VAT
- Reduced rates
- 18%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Nemzeti Ado- es Vamhivatal (NAV) / EU TEDB
- Current rate since
- 1 January 2000
Income tax in Hungary
The top personal income-tax band is 15% for the 2026 tax year.
Company tax in Hungary
The headline corporate income tax rate is 9%. In effect since 1 January 2026.
Indicative only: confirm with Hungary's national tax authority. OECD-only: 9% flat; OECD's small-business series also shows 9%, i.e. no reduced CIT rate (Hungary's KIVA/KATA small-business regimes are separate turnover/payroll-based taxes, not checked). Local business tax (HIPA, up to 2% of adjusted turnover) not included. | Cross-check: OECD 2026: central statutory CIT 9%, combined (central+sub-central) 9%; small-business combined 9%
Capital gains tax in Hungary
- Shares
- 15% PIT on capital gains (separately taxed capital income, not consolidated base). For ordinary capital gains (arfolyamnyereseg, Szja tv. 67.§) an additional 13% social contribution tax (szocho) applies until the individual's consolidated income plus named capital incomes reach the annual ceiling of 24x minimum wage (HUF 7,747,200 in 2026). Gains from 'controlled capital market transactions' (ellenorzott tokepiaci ugylet, Szja tv. 67/A - typically exchange trades via an EEA/OECD-regulated investment service provider) are taxed at 15% PIT and are not listed in the szocho base
- Property
- 15% PIT on taxable income (proceeds less acquisition cost, value-increasing investments and transfer costs), reduced by holding period; no szocho on real-estate transfer income (not in szocho base list)
- Holding period
- No general holding-period exemption. Long-term investment contract (TBSZ, tartos befektetesi szerzodes): PIT 0% if locked 5 years, 10% if 3-5 years, 15% if under 3 years; for contracts concluded/renewed after 31 Dec 2024 szocho is 0% (5 yrs) / 8% (3-5 yrs) / 13% (<3 yrs)
Ask your AI assistant about tax in Hungary
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the ÁFA rate in Hungary, and what is the source?”
- “Estimate income tax in Hungary on HUF 60,000 for 2026.”
- “What is the company tax rate in Hungary and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Hungary, answered
Questions about tax in Hungary
- What is the ÁFA rate in Hungary?
- The standard ÁFA (Value Added Tax) rate in Hungary is 27%, verified against Nemzeti Ado- es Vamhivatal (NAV) / EU TEDB on 22 September 2026. A reduced rate of 18% applies to some categories. Value-added: ÁFA is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Hungary?
- The top personal income-tax band in Hungary is 15% for the 2026 tax year, verified against Nemzeti Adó- és Vámhivatal (NAV) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Hungary?
- The headline corporate income tax rate in Hungary is 9%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Hungary's national tax authority. OECD-only: 9% flat; OECD's small-business series also shows 9%, i.e. no reduced CIT rate (Hungary's KIVA/KATA small-business regimes are separate turnover/payroll-based taxes, not checked). Local business tax (HIPA, up to 2% of adjusted turnover) not included. | Cross-check: OECD 2026: central statutory CIT 9%, combined (central+sub-central) 9%; small-business combined 9%
- How is capital gains tax charged in Hungary?
- In Hungary, gains are taxed at their own rate, separate from income, as published by Nemzeti Ado- es Vamhivatal (NAV) (checked 6 October 2026, verification pending). On shares: 15% PIT on capital gains (separately taxed capital income, not consolidated base). For ordinary capital gains (arfolyamnyereseg, Szja tv. 67.§) an additional 13% social contribution tax (szocho) applies until the individual's consolidated income plus named capital incomes reach the annual ceiling of 24x minimum wage (HUF 7,747,200 in 2026). Gains from 'controlled capital market transactions' (ellenorzott tokepiaci ugylet, Szja tv. 67/A - typically exchange trades via an EEA/OECD-regulated investment service provider) are taxed at 15% PIT and are not listed in the szocho base Holding period: No general holding-period exemption. Long-term investment contract (TBSZ, tartos befektetesi szerzodes): PIT 0% if locked 5 years, 10% if 3-5 years, 15% if under 3 years; for contracts concluded/renewed after 31 Dec 2024 szocho is 0% (5 yrs) / 8% (3-5 yrs) / 13% (<3 yrs)
- Can an AI assistant look up tax rates for Hungary?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the ÁFA rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Nemzeti Ado- es Vamhivatal (NAV) / EU TEDB
- Nemzeti Adó- és Vámhivatal (NAV)
- OECD Corporate Tax Statistics
- Nemzeti Ado- es Vamhivatal (NAV)
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Hungary next to another country in the comparison tool, or read the tax facts.
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