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Withholding tax in Hungary 2026
Hungary withholds the flat 15% on dividends paid abroad, but paying agents skip withholding entirely when a treaty exempts the income and a translated residence certificate is on file.
Non-residents' gains on Hungarian securities and movable property are simply outside the Hungarian net — only real estate and property-rich companies stay taxable.
At a glance
- top rate
- 15%
- entry band
- 0% where treaties exempt
- tax year basis
- Withheld when paid
- filing deadline
- 20 May for assessed income; 20 November for real-estate-company gains
- residency basis
- Hungarian-source payments to non-residents
- regime flag
- No withholding on interest or royalties paid to individuals under most treaties — domestic rate 15%
Rates
Withholding and non-resident taxation (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Gross | Dividends — treaty rates and exemptions prevail with a residence certificate |
| 15% | Gross / net | Hungarian-source salaries, independent services and rents of non-residents |
| 0% | — | Non-residents' capital gains on securities and movable property — outside Hungarian tax |
| 15% | Gain | Transfers of stakes in real-estate-rich Hungarian companies — self-assessed by 20 November |
| 15% simplified | Gross (no cost deduction) | Visiting foreign artists and film crew under 183 days, above HUF 200,000 of income |
Thresholds & allowances
- Artist exemptionHUF 200,000
Gross Hungarian income below this in any 12 months is exempt under the simplified artist regime
- Allowance access75% of income
Non-residents claim family and other allowances only if three quarters of worldwide income is Hungarian-taxed and no equivalent is claimed elsewhere
Residency
Residency trigger
Paying agents withhold at 15% unless a treaty plus certificate says otherwise; without a paying agent, non-residents pay quarterly advances on aggregate-type income.
Non-resident treatment
Excess withholding against treaty rates is refundable to a Hungarian bank account on claim; assigned workers file by 20 May like locals.
Notes
- Hungary levies no withholding on outbound interest or royalties paid to individuals under domestic law beyond the 15% income tax where source rules apply — and treaties usually assign those to the residence state.
- The 20 November deadline for real-estate-company gains is unusual — a year after the normal cycle.
- European Union rules for faster withholding-tax refunds — Faster and Safer Relief of Excess Withholding Taxes (FASTER) — apply from 2030; Hungary has not yet transposed them.
FAQ
What does Hungary withhold on dividends to foreigners?
15% under domestic law — but nothing at all if a treaty exempts the payment and the payer holds a translated residence certificate.
Do non-residents pay Hungarian tax on share sales?
Generally no — securities and movable-property gains of non-residents are outside Hungarian tax, except a 15% charge on stakes in real-estate-rich companies.
Figures: tax year 2026, compiled from public sources. Not tax advice.