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Hungary tax guide 2026
Hungary runs Europe's simplest headline system — a flat 15% on almost everything — and then hands out sweeping exemptions by family status: under-25s pay nothing, mothers of two (under 40) pay nothing from 2026, and family allowances just doubled. The catch is the 13% social tax that quietly rides on top of interest, dividends and benefits, and an 18.5% employee social contribution on pay.
- Rate range
- Flat 15% (plus 13% social tax on some income); 0% for under-25s and qualifying mothers
- Key allowance
- Family allowance: HUF 133,340 – 440,000 a month off the tax base per dependant (2026)
- Tax year
- Calendar year
- Filing deadline
- 20 May of the following year (prepopulated returns)
Taxes covered
- Income tax15%
A true flat personal income tax (szja) — 15% on salaries, rents and most income — with an 18.5% employee social contribution alongside and huge family-status exemptions.
- Dividend tax15% + 13%
Dividends bear the flat 15% plus a 13% social tax capped once total contribution-bearing income passes 24 times the minimum wage — an effective 28% for small investors, 15% for large ones.
- Capital gains tax15%
Flat 15% on gains — with property tax-free after 5 years, exchange-traded gains free of social tax, and a 5-year account wrapper that eliminates tax entirely.
- Crypto tax15%
Crypto traded on exchanges pays a flat 15% with no social tax, full loss offsetting and unlimited loss carryforward — one of Europe's cleaner regimes.
- Social security18.5%
One merged employee contribution of 18.5% on gross pay, uncapped — with unused family allowance able to reduce it.
- Inheritance tax0% / 9% / 18%
Direct family — spouse, children, grandchildren, parents — inherits and receives gifts entirely tax-free; everyone else pays 18%, or 9% on homes.
- Withholding tax15% / 0%
A flat 15% on dividends to non-residents (treaty rates prevail) — and no Hungarian tax at all on non-residents' securities gains.
Special regimes
- Under-25 exemption
Employment income before your 25th birthday is tax-free up to the national average wage.
- Mothers' exemptions
Lifetime income-tax exemption for mothers of four (and three from October 2025); mothers of two join from 2026, starting with under-40s.
- Long-term investment account
Hold investments 5 years in a long-term investment account (TBSZ) and gains and interest are completely tax-free (10% after 3 years).
- Family inheritance exemption
Spouses, children, grandchildren and parents inherit and receive gifts entirely tax-free.
Recent changes
- 2026-01Family tax allowance doubles to HUF 133,340 / 266,660 / 440,000 a month per dependant; mothers of two (under 40) become income-tax exempt; minimum wage rises to HUF 322,800.
- 2025-10Mothers of three gain a full income-tax exemption on employment income, regardless of age.
- 2025-01Long-term investment accounts opened from 2025 face a 13%/8% social tax on early withdrawals; trusts move to output taxation.