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Low Corporate Income Tax Rate
Hungary's corporate income tax rate is 9%, which is one of the lowest in Europe.
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Fast Company Establishment
Non-residents can own 100% of a Hungarian company's shares, and the company can typically be established within one week after the submission of documents.
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European Union Member State
Hungary joined the European Union in 2004, allowing for quick access to the EU market.
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No Capital Verification Required
There is no need to pay the registered capital when establishing the company, and shareholders can open a bank account for the company after its establishment.
Tax Info
Enter Dynamic Page- General CIT Rate
- 9
- CIT Return Due Date
- After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
- CIT Payment Due Date
- After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
- CIT Estimated Payment Due Date
- Pay by quarter or by month.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- N/A
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- N/A
- General VAT Rate
- 27
- General Capital Gain Tax Rate
- Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
- Composite Effective Average Tax Rate
- 10.31%
- Composite Effective Marginal Tax Rate
- 6.62%
Administrative Regions
- BA - Baranya County
- BC - Békéscsaba
- BE - Békés County
- BK - Bács-Kiskun County
- BU - Budapest
- BZ - Borsod-Abaúj-Zemplén County
- CS - Csongrád County
- DE - Debrecen
- DU - Dunaújváros
- EG - Eger
- ER - Érd
- FE - Fejér County
- GS - Győr-Moson-Sopron County
- GY - Győr
- HB - Hajdú-Bihar County
- HE - Heves County
- HV - Hódmezővásárhely
- JN - Jász-Nagykun-Szolnok County
- KM - Kecskemét
- KV - Kaposvár
- MI - Miskolc
- NK - Nagykanizsa
- NO - Nógrád County
- NY - Nyíregyháza
- PE - Pest County
- PS - Pécs
- SD - Szeged
- SF - Székesfehérvár
- SH - Szombathely
- SK - Szolnok
- SN - Sopron
- SO - Somogy County
- SS - Szekszárd
- ST - Salgótarján
- SZ - Szabolcs-Szatmár-Bereg County
- TB - Tatabánya
- TO - Tolna County
- VA - Vas County
- VE - Veszprém County
- VM - Veszprém
- ZA - Zala County
- ZE - Zalaegerszeg
Belonging Jurisdiction
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HU - Hungary
HungaryLearn MoreHungary -
EEA - European Economic Area
European Economic AreaLearn MoreEuropean Economic Area -
EU - European Union
European UnionLearn MoreEuropean Union -
WORLD - Global
EarthLearn MoreEarth
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