Company Incorporation Guide
Hungary company registration for founders abroad
Applicable country/region: HU - Hungary
Published: Updated:
- Written by our advisory team
- Hungary rules and requirements
- Checked against official sources
Guide overview
The route from founding deed to register entry
Hungary company registration is the entry of a new business association, such as a limited liability company (Kft), in the company register. An attorney files the application for the founders, and only online. The tax number sets the process apart. The registering body obtains it from the tax authority, the National Tax and Customs Administration (NAV). It enters the company only after NAV has issued it. A foreign founder settles the legal form and how the capital is paid. Next comes how people abroad sign and show who stands behind the company. The law also sets conditions for the address, the books and official mail. Tax numbers and local taxes follow. The register entry does not settle every duty.
COMPANY TYPES
Choosing between a Kft, a Zrt and a branch
The choice turns on ownership plans and liability. In a korlátolt felelősségű társaság (Kft), the limited liability company, members hold a business share (üzletrész), not a security. Other members have first refusal. A zártkörűen működő részvénytársaság (Zrt), the private company limited by shares, suits a structure built for investors. It needs more capital, part of it paid in before filing. A branch (fióktelep) has no legal personality. The foreign parent answers for its debts without limit. For the Hungarian Kft, the Civil Code (Ptk.) lets the deed defer cash contributions. So company formation needs no bank deposit first. Members who have not paid answer for company debts up to the amount owed.
Reading the company types
Rows cover ownership, shareholder and director rules, capital and notes for each company type.
Hungary KFT Basic Information
Ownership:
Consolidated Ownership
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Hungary KFT Registered Capital Requirement
Minimum Registered Capital Requirement:
1. HUF 3,000,000.00.
Capital Injection Not Required:
Positive
REQUIRED DOCUMENTS
Identity checks and signing from abroad
Under the anti-money-laundering act (Pmt.), the attorney who countersigns the deed must first identify the founders and anyone acting for them. Through a corporate member, the check reaches its beneficial owners and its ownership and control structure. Banks share that duty. The company's bank asks again when the account opens. A founder abroad can sign before a lawyer in an EEA or OECD state whom the attorney instructs. Once the attorney has identified them, they can sign by live video link. A countersigned deed signed abroad needs no apostille or legalization. Foreign public documents, such as a corporate member's registry extract, need an apostille if the issuing state is in the Hague Apostille Convention, or consular legalization if not.
Reading the documents
Rows are document types grouped by who provides them; each entry ends with its process and format.
Natural Person Shareholders & Directors's Required Documents
Passport:
Shareholder and director's passport cover page scan and selfie; Hungarian/English notarization + Apostille are required.
Process: ApostilleFormat: Scan Copy
Proof of Address:
Shareholder and director address proof: Scanned copies of water, electricity, and gas bills or bank statements are required. The documents must clearly state the shareholder's/director's name, address, and date, and should not be older than 1 month. They also need to be notarized in Hungarian/English and apostilled.
Process: ApostilleFormat: Scan Copy
Legal Entity Shareholders's Required Documents
Proof Of Registration / Business License:
The business license of the holding company; requires notarization in Hungarian/English + Apostille.
Process: ApostilleFormat: Scan Copy
Company Bylaw:
The articles of association of the holding company; Hungarian/English notarization + Apostille is required.
Process: ApostilleFormat: Scan Copy
Passport:
The passport of the legal person of the holding company and shareholders holding more than 25% of the shares; needs to be notarized in Hungarian/English + Apostille.
Process: ApostilleFormat: Scan Copy
Proof of Address:
Proof of address for the legal person of the holding company and shareholders holding more than 25% of the shares: water, electricity, and utility bills or scanned bank statements. The documents should clearly show the shareholder/director's name, address, and date, and must not be older than 1 month; It needs to be notarized in Hungarian/English and apostilled in The Hague.
Process: ApostilleFormat: Scan Copy
REQUIREMENTS AND ESTIMATED COST
Legal requirements for Hungary company registration
The registered office (székhely) must be in Hungary. The company receives and keeps documents there. Bookkeeping starts once the deed is countersigned. A licensed accountant must direct it only above HUF 20,000,000 of net sales revenue (expected revenue, for a new company), under the Accounting Act (Szt.). Some applications must name a delivery agent (kézbesítési megbízott) in Hungary for official documents. This generally applies if a member is a foreign company, or a member or managing director is a foreigner without Hungarian residence. The agent cannot be a member, director or supervisory-board member. The Hungarian Court of Registration (cégbíróság) keeps the register until 31 December 2026; from 1 January 2027 a registering authority designated by the Government does.
Reading the requirements
Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.
Base Cost
Service Fee:
EUR 800
Requirements
Registered Address: Needs a Hungarian address
The registration of a Hungarian company must have a Hungarian address. If you do not have a Hungarian address, you can choose the address hosting service provided by TKEG Expat™ (DE).
The registration of a Hungarian company must have a Hungarian address. If you do not have a Hungarian address, you can choose the address hosting service provided by TKEG Expat™ (DE).
Included: No · Solution availableEstimated Cost: EUR 1,300
Accounting: Needs to hire an accountant
In practice, Hungarian companies need an accountant from the moment of incorporation. If you do not have an accountant, you can choose TKEG Expat™ (DE)'s Accounting Service.
In practice, Hungarian companies need an accountant from the moment of incorporation. If you do not have an accountant, you can choose TKEG Expat™ (DE)'s Accounting Service.
Included: No · Solution availableEstimated Cost: EUR 2,325
Estimated Cost
Estimated Cost:
EUR 800 – 4,425
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TAX
Which tax numbers and taxes a new Kft meets first
An EU VAT number, the community tax number (közösségi adószám), is issued only on request. The company can request this tax registration when it applies to the register. It is told both numbers, as NAV's community tax number booklet explains. The number is needed before trading goods or business services across EU borders, for services even under the subject-level VAT exemption. Corporate income tax is not the whole burden. The municipality of the registered office, and of any premises, can levy local business tax (helyi iparűzési adó) at its own rate. The Local Taxes Act caps it at 2%. Its base is net sales revenue less listed costs, so it can fall due in a loss year.
Reading the tax data
Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.
Corporate Income Tax (CIT)
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.
Value-Added Tax (VAT)
General VAT Rate:
27
Capital Gain Tax (CGT)
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.
Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
6.62%
Conclusion
What the register entry does not settle
The first compliance duty can fall due before the register entry. A domestic corporate bank account must be opened within 15 days of the tax number being communicated. A bank may open it during registration. That bank's checks feed the beneficial-owner register NAV keeps. After entry, the company needs a Company Gate (Cégkapu), currently its official electronic mailbox where NAV delivers. The managing director or an authorized agent registers it through Ügyfélkapu+ or the DÁP app. It also registers with the territorial chamber of commerce and industry. It pays HUF 5,000 a year. The annual report (beszámoló), meaning the annual financial statements, is filed online. Do the Cégkapu registration early. A document left unopened there still counts as delivered.
Jurisdiction Overview
About Hungary
Hungary offers one of Europe’s lowest corporate tax rates at 9%, a skilled multilingual workforce, and strong automotive and electronics manufacturing sectors with excellent EU market connectivity.
View Complete InformationFrequently Asked Questions
Registering a Hungarian company requires at least one shareholder. This can be a natural person or a company. The Hungarian government does not have any requirements or restrictions on the nationality or legal domicile of the shareholders of a Hungarian company.
The company's registered capital belongs to the company, not to its shareholders, so the shareholders cannot simply withdraw it after incorporation. The company may spend it on its business. Returning capital to the shareholders requires a procedure the applicable company law provides, such as a formal capital reduction, and profits can be paid out to them only as a lawful distribution.
Yes. A holder of an EU passport (e.g. Greek) can serve directly as the director/legal representative of a Hungarian company, and Hungarian residency is not required. This is consistent with Hungary's general openness to foreign company officers.
Yes. Registering a company in Hungary requires obtaining a tax number for the legal representative/director (in addition to the company's own tax number). This tax-number registration is part of completing the incorporation process.
Yes. A company e-signature is included as part of the standard company incorporation package and does not need to be purchased separately.
Once all required documents are collected, incorporating a Hungarian company typically takes about 2-4 working weeks, depending on the speed of the company registry. The list of required documents is provided in the service/product description.
References
njt.jog.gov.hu · 2013 5 00 00njt.jog.gov.hu · 2017 53 00 00hcch.net · status tablenjt.jog.gov.hu · 2000 100 00 00nav.gov.hu · file · path /ugyfeliranytu/nezzen utana/inf fuz/rejtett/Informacios fuzetek Aktualis/27. Tajekoztato a kozossegi adoszamrolnjt.jog.gov.hu · 1990 100 00 00tarhely.gov.hu · ckp regisztracionjt.jog.gov.hu · 2025 59 00 00njt.jog.gov.hu · 2017 150 00 00nav.gov.hunjt.jog.gov.hu · 2017 78 00 00konzinfo.mfa.gov.hu · diplomaciai felulhitelesitesnjt.jog.gov.hu · 1997 132 00 00njt.jog.gov.hu · 2007 127 00 00njt.jog.gov.hu · 1999 121 00 00njt.jog.gov.hu · 2021 43 00 00kormanyhivatalok.hu · az ugyfelkapu bejelentkezesi mod 2025 januar 16 tol megszuniknjt.jog.gov.hu · 2009 85 00 00api-pei.nav.gov.hu · files 1806nav.gov.hu · file · path /ugyfeliranytu/nezzen utana/inf fuz/2026/32. Az elektronikus ugyintezes es kapcsolattartas altalanos szabalyai adougyekben 2026 01 21
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