How crypto tax works in Hungary
Hungary taxes crypto gains as other income at a flat 15% SZJA regardless of holding period, with documented costs and fees deductible and crypto-to-crypto trades taxable.
A 13% SZOCHO social contribution can stack to 28% combined, capped annually against the minimum-wage multiple, with employed taxpayers often sheltered by payroll contributions already paid.
The CCMT regime for qualifying licensed venues taxes net annual gains with loss netting and softer social treatment, while staking, mining, and airdrops arrive as other income on receipt.
Tax rates at a glance
- Crypto gains tax
- 15% + 13%
- Income tax flat
- 15%
- Social contribution
- 13%
- Combined rate
- 28%
- CCMT treatment
- Net annual
- Business mining
- Register
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Active tradersLong-term holdersMinersExpatsFreelancers paid in crypto
Watch out for
- No holding discount means duration never softens the 15%, which inverts planning imported from clock-based neighbours.
- SZOCHO stacking to 28% bites hardest where payroll contributions never approach the cap, so self-employed and non-working holders model the full combined rate.
- CCMT qualification depends on venue licensing and documentation, and non-qualifying activity loses netting entirely.
- Business-scale mining needs entrepreneur registration with separate obligations, not just income declaration.
Frequently asked questions
How is crypto taxed in Hungary?
Gains face flat 15% SZJA plus potentially 13% SZOCHO to 28% combined with an annual cap. Qualifying exchange activity can elect CCMT netting treatment.
Is there a holding discount for crypto in Hungary?
No. The 15% applies regardless of duration, and only the SZOCHO cap and CCMT election soften outcomes.
What is the CCMT regime?
Controlled Capital Market Transaction treatment for qualifying licensed venues: net annual gains taxable with loss netting and softer social treatment, given proper documentation.