Hungary
EU member with competitive residency-by-investment program. Flat 15% personal income tax with affordable cost of living and central European location.
Country details
- Capital
- Budapest
- Language
- Hungarian
- Currency
- Hungarian Forint (HUF)
- Population
- 9.5M
- Timezone
- UTC+1
- Schengen Member
- Yes
- Immigration Authority
- Official Website
Migration pathways
Residency Visas
Other Pathways
Tax situation
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 15%
- Foreign Income
- Taxed
- Capital Gains
- 15%
- Dividends
- 15%
- Wealth Tax
- None
- Inheritance Tax
- 18%
IP Box Regime
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 4.5% effective
- Foreign Income
- Partially exempt
- Capital Gains
- Exempt
- Dividends
- Exempt
- Wealth Tax
- None
- Inheritance Tax
- 18% / 9%
| Tax Type | Default | IP Box Regime |
|---|---|---|
| Eligibility | Any resident | Residency |
| Duration | Indefinite | Indefinite |
| Income Tax | 15% | 4.5% effective |
| Foreign Income | Taxed | Partially exempt |
| Capital Gains | 15% | Exempt |
| Dividends | 15% | Exempt |
| Wealth Tax | None | None |
| Inheritance Tax | 18% | 18% / 9% |
| Learn more |
Country details
Hungary offers Europe's lowest flat income tax at 15%, combined with EU membership and Schengen access. For entrepreneurs and remote workers, the country provides an affordable central European base with competitive taxation and good infrastructure.
Corporate tax is also among Europe's lowest at 9%. Capital gains are generally included in income and taxed at 15%. There is no wealth tax. Inheritance tax ranges from 0-18% depending on relationship. Social contributions add approximately 18.5% on employment income.
The Guest Investor Program, announced in 2024, has faced implementation delays and remained largely inactive through 2025. The program was designed to offer 10-year residency for investments of EUR 250K in Hungarian real estate funds or EUR 500K in donations to Hungarian universities. EU concerns about security vetting have stalled the program's effective launch. Standard investor residency remains available through business establishment, but without a fast-track mechanism.
Hungary's affordable cost of living, central European location, and favorable tax rates attract digital nomads and small business owners. Budapest offers good infrastructure and a growing tech sector. The Digital Nomad Visa launched in 2022 provides an alternative pathway for remote workers.
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Schedule consultationInheritance duty rates (18% general, 9% residential property)
Hungarian Tax and Customs Administration (NAV) - Amounts and rates of duties·Last checked: 14/01/26
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