Hungary Capital Gains Tax
Detailed capital gains tax rates and rules for Hungary in 2026.
Capital GainsHUF
Capital gains are taxed at the flat 15% income tax rate. Additionally, a 13% social contribution (SZOCHO) may apply to certain types of capital income, though gains from securities and real estate are generally exempt from SZOCHO. Long-term savings accounts (TBSZ - tartós befektetési számla) offer tax-free gains after a 5-year holding period (reduced 10% rate after 3 years).
Standard Rate
15%
Exemptions
- Gains from residential property owned for more than 5 years are exempt
- Gains from long-term savings accounts (TBSZ) held for 5 years are tax-free
- Gains from registered retirement savings
- Small-value disposals of personal property
How Hungary Capital Gains compares
Hungary’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Hungary
15%
Europe average
17.8%
Global average
13.8%
