How inheritance tax works in Hungary
Hungary levies inheritance and gift duty at 18% general and 9% on residential property. The charge follows Hungarian assets and resident heirs with foreign real estate never in scope.
Lineal relatives — parents, children, grandchildren plus adoption — and spouses are fully exempt without cap. Blood, half and adoptive siblings joined the exemption in 2020.
Step and foster relations exempt to HUF 20 million net share, household movables to HUF 300,000 per heir, and small undocumented movable gifts under HUF 150,000.
Tax rates at a glance
- General rate
- 18%Non-family
- Residential rate
- 9%
- Step-family line
- HUF 20M
- Movables line
- HUF 300,000
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesInvestorsHigh earnersExpatsFamily offices
Watch out for
- Exemptions follow bloodlines precisely. Cousins, nephews and unmarried partners pay full 18% or 9% with no relief.
- Step-family relief caps at HUF 20 million net share. Blended families above the line need lifetime gifting to close the gap.
- Residential 9% needs qualifying homes. Commercial and land portions of mixed estates pay 18%.
- Foreign real estate never enters Hungarian duty. Overseas property passes free regardless of heir or value.
Frequently asked questions
Does Hungary have inheritance tax?
As duty: 18% general and 9% residential, with lineal relatives, spouses and siblings fully exempt.
Are gifts taxed in Hungary?
Same 18% and 9% scale, with family exemptions, HUF 20 million step-family relief and small-movable shelter.
Is foreign property taxed in Hungary?
Never. Hungarian duty covers domestic assets only, whatever the heir's residence.