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Inheritance tax in Hungary 2026
Hungary's inheritance and gift duties have a huge hole in the middle: transfers to the spouse, descendants and ascendants are completely exempt, whatever the amount.
Other heirs pay a flat 18% — reduced to 9% for residential property — with small exemptions for household movables up to HUF 300,000 per heir.
At a glance
- top rate
- 18% (9% for homes)
- entry band
- 0% for direct family
- tax year basis
- Per transfer, on net value
- filing deadline
- Assessed through the duty procedure after probate or the gift
- residency basis
- Hungarian-situated property; foreign movables of Hungarian citizens if untaxed abroad
- regime flag
- Foreign real estate never taxed in Hungary
Rates
Inheritance and gift duty (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Spouse, children, stepchildren, grandchildren, parents and grandparents — inheritances and gifts |
| 18% | Net value | Other heirs and donees — general rate |
| 9% | Net value | Residential property and related rights passing to non-exempt persons |
| 50% of normal duty | Net value | Agricultural land and related rights |
| 18% | Value | Trust distributions to beneficiaries who aren't the settlor's direct relatives |
Thresholds & allowances
- Movables exemptionHUF 300,000 per heir
Inherited household movables below this value are exempt (vehicles excluded)
- Small-gift lineHUF 150,000
Undocumented movable gifts below this escape gift duty
- Employer benefitsExempt
Employer-to-employee transfers that are tax-free benefits under income tax rules carry no gift duty
Residency
Residency trigger
Duty attaches to property situated in Hungary; foreign movables inherited by Hungarian citizens or residents are caught only if the other country charges nothing — foreign real estate is always outside.
Non-resident treatment
Foreign heirs pay by relationship like anyone else — direct family exempt, others 18%/9% on Hungarian assets; treaties with Austria, Romania and Sweden relieve double taxation on inheritances (not gifts).
Notes
- There is no wealth tax; municipalities may charge modest local building, land and communal taxes (the communal tax caps at HUF 17,000 a year).
- Trust taxation shifted to an output basis in 2024 — settlements are untaxed, and distributions after 5 years are entirely tax-free.
- Siblings have been fully exempt from inheritance and gift duty since July 2020 — the 18%/9% rates apply only to recipients outside the exempt family circle.
- Donations of Hungarian real estate are always dutiable; movable gifts are caught only if handed over in Hungary or documented.
FAQ
Do children pay inheritance tax in Hungary?
No — 0%. Descendants, ascendants and spouses are fully exempt from both inheritance and gift duty, with no monetary limit.
What do unrelated heirs pay?
18% of the net value — 9% if they inherit residential property; household movables under HUF 300,000 per heir stay free.
Figures: tax year 2026, compiled from public sources. Not tax advice.