Guidelines, summaries on taxation

Tax 2024.12.31.

Transitional provisions for foreign taxable persons in relation to the special scheme for small enterprises

2024.12.31. Download 305 kB
Transitional provisions for foreign taxable persons in relation to SME_NTCA.pdf
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Tax 2024.12.14.

INFORMATION ON THE SPECIAL SCHEME FOR SMALL ENTERPRISES APPLICABLE FROM 1 JANUARY 2025

2024.12.14. Download 305 kB
SPECIAL SCHEME FOR SMALL ENTERPRISES (15.01.2025).pdf
Tax 2024.07.31.

COMMERCIAL ACCOMMODATION SERVICES THROUGH ONLINE BOOKING SYSTEMS

A private individual who rents out one or more rooms or an entire property as accommodation on his own behalf is considered a VAT registered taxpayer under Act CXXVII of 2007 on Value Added Tax (hereinafter: VAT Act), regardless of whether he has established a relationship with the accommodation user via an online interface (online application) or otherwise.

2024.07.31. Download 190 kB
COMMERCIAL ACCOMMODATION SERVICES THROUGH ONLINE BOOKING SYSTEMS (31.07.2024).pdf
Tax 2024.07.31.

SOCIAL SECURITY CONTRIBUTION AND SOCIAL CONTRIBUTION TAX (FOREIGN COMPANIES)

This information leaflet is for foreign companies (i.e. foreign employers) who are not obliged to register according to the Hungarian legislation.

2024.07.31. Download 273 kB
SOCIAL SECURITY CONTRIBUTION AND SOCIAL CONTRIBUTION TAX (FOREIGN COMPANIES) - 31.07.2024.pdf
Tax 2024.02.22.

TAXES PAYABLE BY PERSONS RENTING OUT REAL ESTATES

2024.02.22. Download 125 kB
TAXES PAYABLE BY PERSONS RENTING OUT REAL ESTATES (22.02.2024).pdf
Tax 2024.02.05.

A SHORT SUMMARY ON THE TAXATION OF BUSINESS ASSOCIATIONS

2024.02.05. Download 214 kB
A SHORT SUMMARY ON THE TAXATION OF BUSINESS ASSOCIATIONS (05.02.2024).pdf
Tax 2024.02.05.

A SHORT SUMMARY ON THE TAXATION OF PRIVATE PERSONS

Private persons resident in Hungary are subject to tax liability in respect of all their income whether earned in Hungary or abroad.

2024.02.05. Download 209 kB
A SHORT SUMMARY ON THE TAXATION OF PRIVATE PERSONS (05.02.2024).pdf
Tax 2024.02.05.

AMOUNTS AND RATES OF DUTIES

A summary document on the amounts and rates of duties.

2024.02.05. Download 187 kB
AMOUNTS AND RATES OF DUTIES (05.02.2024).pdf
Tax 2024.02.05.

VAT LIABILITIES OF FOREIGN MARKETERS IN HUNGARY

This document briefly describes the VAT obligations of foreign operators who occasionally come to Hungary for fairs, exhibitions, markets or similar events in order to sell their products.

2024.02.05. Download 136 kB
VAT LIABILITIES OF FOREIGN MARKETERS IN HUNGARY (05.02.2024).pdf
Tax 2024.02.05.

DUTIES PAYABLE ON THE PURCHASE OF IMMOVABLE PROPERTIES

Information on the obligation to pay duties related to the purchase of immovable properties (real estates) in 2023.

2024.02.05. Download 174 kB
DUTIES PAYABLE ON THE PURCHASE OF IMMOVABLE PROPERTIES (05.02.2024).pdf
Tax 2024.02.05.

SOCIAL SECURITY CONTRIBUTIONS PAYABLE

Social security contributions payable in 2024.

2024.02.05. Download 110 kB
SOCIAL SECURITY CONTRIBUTIONS PAYABLE (05.02.2024).pdf
Tax 2024.02.05.

TAXATION OF INCOME FROM THE TRANSFER OF REAL PROPERTIES AND MOVABLES

In order to assess private individuals’ income from the transfer of movable property, Section 58 of Act CXVII of 1995 on Personal Income Tax shall be applied.

2024.02.05. Download 170 kB
TAXATION OF INCOME FROM THE TRANSFER OF REAL PROPERTIES AND MOVABLES (05.02.2024).pdf
Tax 2023.02.03.

TAX RESIDENCE CERTIFICATE

The state tax and customs authority issues tax residence certificates at the request of the taxpayer. 

2023.02.03. Download 259 kB
02 - 11 TAX RESIDENCE CERTIFICATE (03.02.2023).pdf
Tax 2020.03.05.

VAT REFUND APPLICATION FORM WITH GUIDANCE NOTE (HU_GE_EN_RU_FR].pdf

2020.03.05. Download 352 kB
VAT_refund_application_form_+_guidance_note_(HU_GE_EN_RU_FR].pdf
Tax 2017.02.28.

Specific rules of the income taxation of foreign nationals

Taxation of income of foreign nationals