Double Taxation Treaties of Hungary (As of 01/01/2024)

Currently applicable taxation treaties of Hungary

COUNTRY

SIGNED

PROMULGATED

APPLICABLE

Albania

1992. XI. 14.

Act XCI of 1996

1996. I. 1.

Andorra

2021.X.8.

Act XXXIII of 2022

2023.I.1.

Armenia

2009. XI. 09.

Act X of 2010

2011. I. 1.

Australia

1990. XI. 29.

Act XXXVI of 1993

1993. I. 1.

Austria

1975. II. 25.

Decree Law 2 of 1976

1976. I. 1.

Austria (bequest, inheritance)

1975. II. 25.

Decree Law 1 of 1976

1977. I. 1.

Azerbaijan

2008. II. 18.

Act LXXXIX of 2008

2009. I. 1.

Bahrain

2014. II. 24.

Act XLIX of 2014

2016. I. 1.

Belarus

2002. II. 19.

Act CXII of 2004

2005. I. 1.

Belgium

1982. VII.19.

Cabinet Council Decree 20 (18 April) of 1984.

1985. I. 1.

Bosnia and Herzegovina

1985. X. 17.

Decree Law 6 of 1988

from the date of the state recognition

Brazil

1986. VII. 20.

Act XXVII of 1992

1991. I. 1.

Bulgaria

1994. VI. 8.

Act XCII of 1996

1996. I. 1.

Canada

1992. IV. 15.

Act XVI of 1995

1995. I. 1.

Canada (amending minutes)

1994. V. 3.

Act  XII of 1999

1997. I. 1.

China

1992. VI. 17.

Act XV of 1999

1995. I. 1.

Croatia

1996. VIII. 30.

Act XVIII of 2000

1999. I. 1.

Cyprus

1981. XI. 30.

Cabinet Council Decree 82 (29 December) of 1982.

1983. I. 1.

Czech Republic

1993. I. 14.

Act XCIII of 1996

1995. I. 1.

Denmark

2011. IV. 27.

Act LXXXIII of 2011

2013. I. 1.

Egypt

1991. XI. 5.

Act XVII of 1995

1995. I. 1.

Estonia

2002. IX. 11.

Act CXXVIII of 2004

2005. I. 1.

Estonia (amending note verbal)

2016. XI. 25.

Act CXII of 2017

2016. I. 1.

Finland

1978. X. 25.

Cabinet Council Decree 66 (16 December) of 1981

1982. I. 1.

France

1980. IV. 28.

Cabinet Council Decree 65 (16 December) of 1981

1982. I. 1.

Georgia

2012. II. 16.

Act XIV of 2012

2013. I.1.

Germany

2011. II. 28.

Act LXXXIV of 2011

2012. I. 1.

Greece

1983. V. 25.

Cabinet Council Decree 33 (1 July) of 1985

1986. I. 1.

Hong Kong

2010. V. 12.

Act CXXIX of 2010

2012. I. 1.

Iceland

2005. XI. 23.

Act CXLV of 2005

2007. I. 1.

India

2003. XI. 3.

Act CXLIV of 2005

2006. I. 1.

Indonesia

1989. X. 19.

Act X of 1999

1994. I. 1.

Iran

2015. XI. 30.

Act IV of 2016

2017. I. 1.

Iraq

2016. XI. 22.

Act IX of 2017

2022. I. 1.

Ireland

1995. IV. 25.

Act XI of 1999

1997. I. 1.

Israel

1991. V. 14.

Act LXIII of 1993

1993. I. 1.

Italy

1977. V. 16.

Cabinet Council Decree 53 (22 December) of 1980

1981. I. 1.

Japan

1980. II. 13.

Decree Law 18 of 1980

1981. I. 1.

Kazakhstan

1994. XII. 7.

Act XIV of 1999

1997. I. 1.

Kyrgyzstan

2020.IX.29

Act CXVI of 2020

2022. I. 1

Kosovo

2013. X. 3.

Act CLXXXVII of 2013.

2015. I. 1.

Kuwait

1994. I. 17.

Act XVI of 1999

1995. I. 1.

Kuwait (amending minutes)

2001. XII. 9.

Act LXX of 2003

2003. I. 1.

Latvia

2004. V. 14.

Act CXXX of 2004

2005. I. 1.

Latvia (amending note verbal)

2020. IV.8.

Act CII of 2020

2018. I.1.

Liechtenstein

2015. VI. 29.

Act CL of 2015

2016. I. 1.

Lithuania

2004. V. 12.

Act CXXIX of 2004

2005. I. 1.

Luxemburg

2015. III.10.

Act XCI of 2015

2018. I. 1.

Macedonia

2001. IV. 13.

Act XXXV of 2002

2003. I. 1.

Malaysia

1989. V. 22.

Act LX of 1993

1993. I. 1.

Malta

1991. VIII. 6.

Act LXVII of 1993

1993. I. 1.

Mexico

2011. VI. 24.

Act CXLV of 2011

2012. I. 1.

Moldova

1995. IV. 19.

Act XVIII of 1999

1997. I. 1.

Mongolia

1994. IX. 13.

Act LXXXII of 2000

1999. I. 1.

Montenegro

2001. VI. 20.

Act XXV of 2003

2003. I. 1.

Morocco

1991. XII. 12.

Act VIII of 2002

2000. I. 1.

Netherlands

1986. VI. 5.

Cabinet Council Decree 10 (10 March) of 1988

1988. I. 1.

Norway

1980. X. 21.

Cabinet Council Decree 67 (16 December) of 1981

1982. I. 1.

Oman

2016. XI. 2.

Act CLXXVII of 2016

2018. I.1.

Pakistan

1992. II. 24.

Act II of 1996

1995. I. 1.

Pakistan (amending note verbal)

2020. VII. 14

Act CIII of 2020

2022. I. 1.

Philippines

1997. VI. 13.

Act XVII of 2000

1998. I. 1.

Poland

1992. IX. 23.

Act XCV of 1996

1996. I. 1.

Poland (amending minutes)

2000. VI. 27.

Act XXVII of 2002

2002. IX. 1.

Poland (inheritance)

1928. V. 12.

Act XXVII of 1931

1931. VII. 22.

Portugal

1995. V. 16.

Act XIX of 2000

2000. I. 1.

Qatar

2012. I. 18.

Act XV of 2012

2013. I.1.

Romania

1993. IX. 16.

Act XCIX of 1996

1996. I. 1.

Romania (inheritance)

1948. VIII. 28.

Decree Law 16 of 1949

1950. I. 1.

Russian Federation[1]

1994. IV. 1.

Act XXI of 1999

1998. I. 1.

San Marino

2009. IX. 15.

Act CXXXII of 2010

2011. I. 1.

Saudi Arabia

2014. III. 23.

Act LII of 2014

2016. I. 1.

Serbia

2001. VI. 20.

Act XXV of 2003

2003. I. 1.

Singapore

1997. IV. 17.

Act XXI of 2000

1999. I. 1.

Slovak Republic

1994. VIII. 5.

Act C of 1996

1996. I. 1.

Slovenia

2004. VIII. 26.

Act CXLVI of 2005

2006. I. 1.

South Africa

1994. III. 4.

Act VII of 1999

1997. I. 1.

South Korea

1989. III. 29.

Act XXVIII of 1992

1991. I. 1.

Spain

1984. VII. 9.

Cabinet Council Decree 12 (10 March) of 1988

1988. I. 1.

Sweden

1981. X. 12.

Cabinet Council Decree 55 (22 October) of 1982

1983. I. 1.

Sweden (inheritance)

1936. XI. 20.

Act XXVI of 1937

applicable

Switzerland

2013. IX. 5.

Act CLXIII of 2013

2015. I. 1.

Taipei

2010. IV. 19.

Act CXXXIII of 2010

2011. I. 1.

Thailand

1989. V. 18.

Governmental Decree 13 (25 July) of 1990

1990. I. 1.

Tunisia

1992. X. 22.

Act XXVIII of 1999

1998. I. 1.

Türkiye

1993. III. 10.

Act CI of 1996

1996. I. 1.

Turkmenistan

2016. VI. 01.

Act XCVI of 2016

2017. I. 1.

Ukraine

1995. V. 19.

Act XXX of 1999

1997. I. 1.

United Arab Emirates

2013. IV. 30.

Act CLXI of 2013

2015. I. 1.

United Kingdom

2011. IX. 7.

Act CXLIV of 2011

2012. I. 1.

Uruguay

1988. X. 25.

Act XXXI 1999

1996. I. 1.

Uzbekistan

2008. IV. 17.

Act XC of 2008

2010. I. 1.

Uzbekistan (amending minutes)

2014. XI. 25.

Act XXVIII of 2015

2016. I. 1.

Viet Nam

1994. VIII. 26.

Act CII of 1996

1996. I. 1.

Currently not applicable taxation treaties of Hungary

COUNTRY

SIGNED

PROMULGATED

APPLICABLE

USA

2010. II.4.

Act XXII of 2010

ratification has not been completed by the partner country

[1] The Russian Federation has unilaterally suspended the application of Articles 5-22 and 24 of the bilateral tax convention on 8th of August in 2023. Considering this, the Russian Federation applies its domestic law regarding the tax treatment of income and capital associated with Russian-Hungarian relations. On the other hand, Hungary applies the tax convention until any other measure is taken.