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Overview of Hungarian Real Estate Tax

The major tax types applicable in the Hungarian real estate sector

Tax type


Applicable on

General tax rates* (2024)

Personal income tax(PIT)


Rental and/or sale of real estateup to 15% on varying tax basis (could be tax exempt)
Corporate income tax (CIT)CompaniesRental and/or sale of real estate, (operational profit),sale of shares in domestic real estate holding company9% (or in case of share deal participation exemption if applicable)
Value added tax (VAT)Companies (individuals in limited cases)Rental and/or sale of real estate0% / 5% / 27% depending on the RE type and the applicability of R/C mechanism
Transfer tax (RETT)Individuals/companies

Acquisition (and in limited cases the sale) of real estate

generally 4% up to HUF 1 billion, 2% for the market value above HUF 1 billion, max. HUF 200 million per real estate or RETT exemption
Land taxIndividuals/companies

In the case of owning plots

up to 3% of the fair market value or HUF 456/sqm (for FY2024)
Building taxIndividuals/companies

In the case of owning buildings

up to 3.6% of the fair market value or HUF 2,509/sqm (for FY2024)
Local business tax (LBT)Individuals/companies

Rental (in limited cases also the sale) of real estate within business activity (operational revenue)

up to 2%

* It is important that the exact tax rules and effective tax rates and tax payables are reviewed in each case separately as several further aspects might need to be considered when determining the tax bases and tax liabilities.

Read More for the details 

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.
Do you have any question?
Don't hesitate to contact us!
Helga Kiss, tax director, RSM Hungary

Helga Kiss

Director, Tax services

Viktória Clamba

Senior manager, Tax services

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