How capital gains tax works in Hungary
Hungarian securities gains pay 15% flat on sale minus documented cost. Ordinary lanes add 13% social contribution to a HUF 7,747,200 yearly cap, netting 28% combined below the line and 15% above.
Controlled market transactions through regulated brokers pay 15% only with no social top-up. Crypto through exchanges pays 15% flat with loss offset and carry.
Long-term accounts taper 15% to 10% after three years and zero after five. Property gains taper to zero after five years of ownership.
Tax rates at a glance
- Base rate
- 15%Flat
- Social rate
- 13%
- Social cap
- HUF 7,747,200
- Broker lane
- 15% only
- Crypto rate
- 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- The 13% top-up has lanes and caps that change the answer. Broker trades skip it, interest never caps it, and dividends cap it yearly.
- New-account social tapers add up to 13% for early exits. Accounts opened from 2025 pay 13% under three years and 8% in years three to five.
- Property taper needs five full years. Quick flips pay the full combined rate with no linear relief.
- Crypto loss carry works only within crypto. Exchange losses never offset salary or broker gains.
Frequently asked questions
Does Hungary tax capital gains?
Yes, at 15% plus 13% social to a yearly cap through ordinary lanes, 15% only via regulated brokers, and zero in five-year accounts.
Are crypto gains taxed in Hungary?
Yes, at 15% flat via exchanges with no social top-up and loss offset plus carryforward.
Is my home sale taxed in Hungary?
Property gains taper to zero after five years of ownership, with full combined rates on quick sales.