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Crypto tax in Hungary 2026
Crypto gains realized through cryptocurrency exchanges are taxed at the flat 15% with no 13% social tax on top — and losses offset gains, carrying forward without time limit if reported.
Coin-to-coin swaps are not taxable events; tax arises when you take out non-crypto value — money, goods or services — through openly available transactions, which is what the special 15% regime covers.
At a glance
- top rate
- 15% (other-income treatment possible for private deals outside the special regime)
- entry band
- 15% from the first forint of net gain
- tax year basis
- Calendar year, netting all transactions
- filing deadline
- 20 May with the annual return
- residency basis
- Ordinary residence rules apply
- regime flag
- Unlimited loss carryforward — if losses are reported each year
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Net annual profit (losses deducted) | Gains realized on cryptocurrency exchanges |
| 0% | — | Exchanging one crypto asset for another |
| 15% + 13% | Value | Deals falling outside the special regime — arrangements not openly available to anyone — taxed as other income |
Thresholds & allowances
- Loss carryforwardUnlimited
Net annual losses roll forward indefinitely — but only if declared in that year's return; from 2026 running records of unused losses must be reported
Residency
Residency trigger
Residents net all exchange transactions for the year: total profits minus total losses is the taxable income, with prior reported losses credited against the tax.
Non-resident treatment
Non-residents fall outside Hungarian tax on personal crypto gains, mirroring the securities rule.
Notes
- The regime dates from 2021 and included an amnesty allowing pre-2021 gains to be declared in the 2022 return.
- Failing to report a loss year kills the carryforward — undeclared losses can't be used later, and the full gross revenue becomes taxable.
- From 2026 taxpayers must include a running total of unutilized crypto losses in each return as informational data.
- Getting paid in crypto is ordinary income at market value under the usual employment rules.
FAQ
How is crypto taxed in Hungary?
A flat 15% on net annual profits from exchange trading, with no 13% social tax — and coin-to-coin swaps aren't taxed at all.
Can I deduct crypto losses?
Yes — losses net against gains in-year and carry forward without limit, provided you report them in the return for the year they arise; from 2026 you must also track unused losses in each return.
Figures: tax year 2026, compiled from public sources. Not tax advice.