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Capital gains tax in Hungary 2026
Securities gains pay the flat 15%; gains made through licensed capital-market platforms escape the 13% social tax and allow loss offsetting with a 2-year carryforward.
Real estate is on a countdown: the taxable gain shrinks each year of ownership and reaches zero after 5 years — sell in year 6 and pay nothing.
At a glance
- top rate
- 15% (28% with social tax for off-market share gains below the cap)
- entry band
- 15% from the first forint
- tax year basis
- Calendar year
- filing deadline
- 20 May with the annual return
- residency basis
- Residents: worldwide gains; non-residents: outside Hungarian tax on securities gains
- regime flag
- Property fully exempt after 5 years; TBSZ account gains exempt after 5 years
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Net gain (losses offsettable, 2-year carryforward) | Capital-market transactions via licensed providers — no social tax |
| 15% + 13% (capped) | Gain | Other securities gains — private sales outside capital markets |
| 15% on a shrinking base | Gain reduced yearly, zero after 5 years | Hungarian real estate |
| 0% / 10% | Gains | Long-term investment account (TBSZ): 0% after 5 years, 10% after 3 |
| 15% | Gain over 75% of proceeds | Movable property (25% of proceeds taxed if cost unproven) |
Thresholds & allowances
- Property countdown5 years to 0%
The taxable share of a real estate gain falls each year of ownership and disappears from year 6
- TBSZ early-withdrawal charge13% / 8%
Accounts opened from 2025: extra social tax on gains withdrawn within 3 years (total 28%) or in years 4–5 (total 18%)
- Retirement-home reliefExempt
Property gains spent on a retirement-home place for yourself or relatives escape tax
Residency
Residency trigger
Residents pay on worldwide gains; property gains in non-treaty countries and haven-company income fall into aggregate income instead of the flat regime.
Non-resident treatment
Non-residents are outside Hungarian tax on securities and movable-property gains — but pay 15% on Hungarian real estate and on stakes in real-estate-rich companies, self-assessed by 20 November of the following year.
Notes
- Capital losses only work inside the capital-market transaction regime — private share sale losses are simply lost.
- Contributing intellectual property to a company is tax-free from 2025, with the costs rolling into the share basis.
- Startup shares or options granted to employees escape tax if the stake isn't sold within 3 years of grant.
- If you can't document acquisition costs, 25% of the sale proceeds are taxed — keep the paperwork.
FAQ
What is the capital gains rate in Hungary?
A flat 15% — with no social tax when you trade through licensed capital-market providers, and losses there offsettable with a 2-year carryforward.
When is property sale tax-free?
After 5 full years of ownership — the taxable gain tapers down annually and hits 0% from year 6.
How does the TBSZ account work?
Park investments in a long-term investment account: after 3 years gains are taxed at just 10%, after 5 years at 0% — though accounts opened from 2025 pay a 13%/8% social charge on early exits.
Figures: tax year 2026, compiled from public sources. Not tax advice.