Taxas de impostos na Hungria

Company Tax

9%

Tax Rate For Foreign Companies

Resident companies are taxed on worldwide income. Non-residents are subject to corporate income tax on their income from their Hungarian branch’s business activities.
A foreign company is deemed resident if its effective primary management site is in Hungary.

Capital Gains Taxation

In general, capital gains are part of the corporate tax base and are taxed at the standard rate of 9%. Capital gains arising from the sale of shares in Hungarian companies by non-resident companies are tax-exempt, with the exception of those of Hungarian property companies. Capital gains deriving from the disposal of investments may also be exempt provided that the taxpayer owns the Hungarian subsidiary (which cannot be a controlled foreign company) for at least a year and that the Hungarian authorities are kept informed of the acquisition of the investment within 75 days. Capital gains arising from the sale of intellectual property benefit from a similar exemption, yet the reporting period of the acquisition is reduced to 60 days.

Main Allowable Deductions and Tax Credits

All expenses incurred in deriving taxable business income may generally be deducted.

Grants, asset transfers, liabilities assumed, or services provided without charge may be recognized as business expenses if the taxpayer obtains a declaration from the recipient confirming that the benefit has been accounted for as income in their profit and loss statement. This declaration ensures that the recipient's pre-tax profit and tax base remain positive, and corresponding corporate income tax is paid on the income. Special regulations govern grants to charitable organizations and non-business entities. However, grants provided to foreign individuals or foreign resident companies are consistently treated as non-business expenses.
Bad debts can be deductible if supported by legally valid third-party documents stating that the receivable cannot be collected. Furthermore, 20% of eligible bad debts are deductible from the corporate income tax base if the debt was not settled within 365 days from the due date. Taxes are usually deductible (not for the corporate income tax and the recoverable VAT). Employee benefits and the fringe benefits tax payable on them are also tax-deductible.

R&D expenditure can be deducted from taxable income, as well as investments that comply with energy efficiency objectives. 300% of the direct costs for R&D are deductible from the tax base (capped at HUF 50 million) if the research activity is carried out jointly with a higher education institution, the Hungarian Academy of Sciences, or a research institute established by them.
Operating losses generated after the tax year 2015 can be carried forward for five years (up to 50% of the tax base calculated without losses carried forward), whereas the carryback of losses is not allowed.

Other Corporate Taxes

Local municipalities may levy a Local Business Tax (LBT) up to 2% on net sales revenues (the tax is also payable in EUR or USD). Certain financial institutions such as payment service providers and intermediaries of currency exchange services are subject to a financial transactions tax of 0.3% (capped at HUF 6,000 per transaction, the tax base being the amount of the transaction exceeding HUF 20,000). A special tax on retailers has been established, which applies also to foreign resident companies that do not have a permanent establishment in the country (for example online webshops). Progressive rates of 0.1%, 0.4% and 2.5% apply (with the entities with a tax base of less than HUF 500 million being exempt).

Municipalities have the authority to levy building tax and land tax annually. For the year 2024, the building tax rate can be either (i) a maximum of HUF 1,100 per square meter or (ii) a maximum of 3.6% of the adjusted fair market value of the building. Similarly, the land tax rate for 2024 can be either (i) a maximum of HUF 200 per square meter or (ii) a maximum of 3% of the adjusted fair market value of the land. The methodology applied is at the discretion of the municipality. The adjusted fair market value refers to 50% of the fair market value calculated under the inheritance tax and gift tax rules.

When real estate or shares in companies holding Hungarian real estate are transferred, the purchaser is liable for transfer tax at a rate of 4% of the property value up to HUF 1 billion, and 2% on any amount exceeding HUF 1 billion. The total tax obligation is limited to HUF 200 million per property. Certain exemptions may be applicable, such as for transfers occurring within preferential mergers or demergers of companies.

The most common types of stamp duty are gift duty and duty on transfers of property for consideration. Stamp duty is levied on movable and immovable property and property rights if they were acquired in Hungary, unless an international agreement rules otherwise.

Social security contributions paid by the employer amount to 13% of the employee's gross salary.

Mining companies must pay a mining royalty based on the quantity of the mineral resources extracted under authority permit. An environmental tax applies, calculated on the basis of the quantity of emitted materials (e.g. sulphur dioxide, nitrogen oxides, mercury, phosphorous, cyanides, etc.) multiplied by the respective fee rate.

Telecommunications service providers are subject to a specific tax (HUF 2 per minute for calls made and HUF 2 per message sent for private individuals; HUF 3 per minute for calls made and HUF 3 per message sent for other entities).

Various surtaxes are imposed on financial institutions, financial transactions, telecommunication services, insurance, retail, and energy companies, with rates varying depending on the entity and the type of transaction. Some surtaxes are calculated based on income, while others are based on revenue or total assets. Additional surtaxes were introduced for financial institutions, oil production companies, certain electricity sector entities, pharmaceutical companies, and airlines as of either 1 July or 1 August 2022. Moreover, the rates and coverage of several existing surtaxes were increased or extended at the same time. Initially intended to remain in effect until 31 December 2023, these measures have been prolonged until 31 December 2024.

Other Domestic Resources

National Tax and Customs Administration (NTCA)

Tax Rate

Allowable Deductions and Tax Credits

Tax deductions are allowed for business expenses, school fees, interest paid annually for the purchase of a house, and sums paid to charity sales. A qualifying sale of real estate is also deductible. A further family tax allowance can be deducted.

The amounts of family tax allowance are as follows:
- HUF 66,670 if there is one dependent child
- HUF 133,330 if there are two dependent children, or
- HUF 220,000 if there are three or more dependent children, per month for each child.

The allowance is deductible from the taxpayer's tax base. 15% of the unused amount of the child tax base allowance is to be deducted from the health and pension insurance contribution.

Mothers who are either currently raising a minimum of four children or have raised four or more children throughout their lifetime will receive full exemption from paying personal income tax for specific types of income as defined by the law.

Couples married after 31 December 2014 are able to decrease their tax bases by a total monthly amount of HUF 33,335, under certain circumstances (for instance, at least one member of the couple must be in his/her first marriage). The allowance is available for a maximum period of 24 months. No age limit applies to the eligibility for the tax benefit of first marriage.

Individuals under age 25 can apply for a personal income tax allowance up to a maximum limit determined every year (HUF 559,100 until July 2024).
As of 1 January 2023, mothers aged under 30 or between 25 and 30 at the 91st day of pregnancy, childbirth, or adoption, can decrease their total taxable income with a deduction capped at HUF 83,865 per month in 2024. However, the deduction is applicable only if the woman becomes eligible for the family tax allowance after 31 December 2022 concerning her unborn, biological, or adopted child.

Special Expatriate Tax Regime

Residents are subject to tax on their worldwide income, and non-resident individuals are taxed only on their Hungarian-source income (including income from employment, business activities or real-property transactions in Hungary). There is no special tax regime for expatriates. Income derived from employment activity performed in Hungary can qualify as domestic-source income, even when it is paid from abroad.
Hungary also has limited social security exemptions for non-EEA expatriates.