Double Taxation Treaties of Hungary (As of 01/01/2025)
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[1] | 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[2] | 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. |
| Serbia (amending minutes) | 2024. X. 08 | Act XLV of 2024 | 2025. 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 |
| Switzerland (amending minutes) | 2024. VII. 12 | Act XLVII of 2024 | ratification has not been completed by the partner country |
| USA | 2010. II.4. | Act XXII of 2010 | ratification has not been completed by the partner country |
[1] Belarus has unilaterally suspended the application of Articles 10, 11 and 13 of the bilateral tax convention from 1st June, 2024 to 31st December, 2026. Considering this, Belarus applies its domestic law regarding the tax treatment of income and capital associated with Belarus-Hungarian relations. On the other hand, Hungary applies the tax convention until any other measure is taken.
[2] 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.