Hungary's headline corporate income tax (CIT) rate is 9.
The headline personal income tax (PIT) rate is 15.
The standard VAT/GST (or equivalent consumption tax) rate is 27. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Hungarian residency turns on citizenship/status categories combined with presence or connection tests: Hungarian citizens (with narrow dual-citizenship exceptions), EEA nationals present 183+ days in a calendar year, and third-country nationals with permanent settlement status or stateless persons are automatically resident. Others are resident if their sole permanent home is in Hungary, or - where they have homes in multiple countries or none - if their center of vital interests is in Hungary, falling back to habitual abode (typically evidenced by 183+ days present) if vital interests cannot be determined. Residents are taxed on worldwide income at a flat 15% rate; non-residents only on Hungary-source income, also at 15%.
Hungary's CFC regime (effective since January 1, 2019, implementing EU ATAD) treats a foreign entity as a CFC where a Hungarian taxpayer, alone or with related parties, holds more than 50% of voting rights, capital, or profit entitlement, and the foreign entity's effective tax burden is less than half the Hungarian corporate tax that would apply to the same income. Passive-type income (interest, royalties, dividends, and similar) earned by the CFC is included in the Hungarian taxpayer's tax base. The regime does not apply where the taxpayer can demonstrate the foreign entity's income arises from genuine arrangements not aimed at tax evasion. Dividends received from a CFC can be exempted from January 1, 2021 onward to the extent linked to the CFC's genuine arrangements.
Since 2019 (implementing ATAD Article 4), Hungary caps deductible net financing costs at the greater of 30% of tax-EBITDA or approximately EUR 3 million (HUF 939.81 million at the reference exchange rate); excess costs are added back to the tax base, with unused interest capacity carried forward up to five years. A grandfather rule allows the pre-2019 3:1 debt-to-equity thin capitalization approach to continue applying to non-bank loans concluded before June 17, 2016 and not since modified, at the taxpayer's election.
Hungary maintains an extensive treaty network of more than 80 countries (84 per one source). Notably, Hungary has no comprehensive income tax treaty with the United States. Russia has suspended its side of the Hungary treaty, though Hungary continues to apply it from its own side - confirm current mutual status before relying on Russia-Hungary treaty relief.