Europe · HUF
Hungary
Reviewed 2026-06-21
Top income tax
15%
Self-employed SS
Yes
VAT
27%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
66
/ 100
Tax efficiency52
Ease to enter87
Ease to exit65
Cost of living79
Internet31
English100
Hungary runs a flat 15% personal income tax on worldwide income and the lowest headline corporate rate in the EU at 9%, which makes it attractive for solopreneurs who incorporate locally. The trade-offs are a heavy social tax and social security load (13% employer social tax plus 18.5% employee contribution) and the EU's highest VAT at 27%. There is no wealth tax, but a municipal local business tax of up to 2% applies on gross margin and dividends carry a 13% social tax surcharge for residents up to a cap.
Personal income tax
Income tax structureFlat
Top income tax rate15%
Entry income tax rate15%
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate18.5%
Employer SS rate13%
Indirect & other taxes
VAT standard rate27%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate18%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate9%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,450
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index47
Internet speed141 Mbps
English proficiencyHigh
Civil liberties68
Sources
- PwC Worldwide Tax Summaries — Hungary Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Hungary Individual Other taxes (social security, VAT, inheritance/gift)
- PwC Worldwide Tax Summaries — Hungary Corporate Taxes on corporate income (9% CIT, local business tax)
- National Directorate-General for Aliens Policing (OIF) — White Card residency for digital nomads
- EF EPI — Hungary English Proficiency
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.