Real Estate Tax Consulting

Overview of Hungarian Real Estate Tax

Rental income and capital gains of Hungarian real estate sector

Taxpayer	Basis of tax	Tax levied	Tax rates (2022)
Resident individual	Rental income	Personal income tax	15%
Resident individual	Capital gains	Personal income tax	15%
Non-resident individual	Rental income	Personal income tax	15%
Non-resident individual	Capital gains	Personal income tax	15%
Resident company	Rental income	Corporate income tax	9%
Resident company	Capital gains	Corporate income tax	9%
Non-Resident company	Rental income	Corporate income tax	9%
Non-Resident company	Capital gains	Corporate income tax	9%

Our tax services team provides a wide range of expertise within the Real Estate sector

Whether you are an investor, builder or developer, surveyor, or architect, RSM Hungary can help you to be prepared for whatever the future brings in the real estate sector. From our Real Estate Tax Guide, you can gain a detailed analysis of tax issues affecting the property sector.