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HU
Hungary
Doing Business
Hungary Business Guide
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.
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Hungary Business GuideHU
Hungary
Corporate Income Tax
Hungary Tax Brief
Hungary has a general corporate income tax rate of 9%, with the option for participation in an exemption system. Estimated payments are due quarterly or monthly, while the final payment and tax return…
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Hungary Tax BriefGeneral 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).
Estimated Payment Due Date
Pay by quarter or by month.
Resident WHT (Dividend/Interest/Royalty)
N/A
Non-Resident WHT (Dividend/Interest/Royalty)
N/A
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%
HU
Hungary
Value-Added Tax
Hungary GENERAL VAT RATE
27%
GENERAL VAT RATE FOR HUNGARY
HU
Hungary
Value-Added Tax
Hungary Hungary
27%
Standard VAT for Hungary
HU
Hungary
Legal Entity Types
Hungary KFT
Korlátolt Felelősségű Társaság
KFT is a legal entity in Hungary, officially known as Korlátolt Felelősségű Társaság and abbreviated as KFT. It is a form of limited liability company with a consolidated ownership structure, and it d…
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Hungary KFTOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. HUF 3,000,000.00.
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
HU
Hungary
Legal Entity Types
Hungary ZRT
Részvénytársaság
ZRT is a legal entity in Hungary, with the full name Részvénytársaság. It is a form of company with a limited liability under the consolidated ownership. ZRT is a publicly traded company, requiring at…
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Hungary ZRTOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
5,000,000 Hungarian forints
Capital Injection Not Required
Negative
Capital Injection Requirement
You must deposit funds into the company's bank account within one year of company registration in order to meet the capital verification purpose.
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