Capital Gains Tax in Hungary 2026: What You Really Pay and How to Pay Less

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You hold shares, ETFs, crypto or a flat, and you live in Hungary or plan to move there. This guide shows what you really pay on each type of gain in 2026, how residents and non-residents differ, and which legal tools cut the bill.

Hungary capital gains tax in 2026: the key figures

Is this guide for you?

Read on if you…

• are a Hungarian tax resident with a brokerage account, crypto wallet or property you may sell;
• are moving to Hungary and want to know how your existing portfolio will be taxed;
• are a non-resident selling Hungarian property or shares.

Probably not your case if you…

• only earn salary or freelance income with no investments (start with the Hungary tax overview);
• sell assets through a company, where corporate income taxes in Hungary apply instead.

How are shares, ETFs and funds taxed in Hungary?

Hungary's Personal Income Tax Act (Act CXVII of 1995) treats gains on securities as capital income. That means income from your money, not your work. It sits in a separate box and is never added to your salary.

The rate is a flat 15%. What changes is whether the 13% social contribution tax (szocho) comes on top.

Controlled capital market transactions: 15% and nothing more

A controlled capital market transaction (in Hungarian, ellenőrzött tőkepiaci ügylet) is a trade in listed securities through a licensed investment firm. The broker must be in Hungary, the EEA or a treaty country that exchanges tax information.

For these trades you pay 15% PIT on the net yearly gain. No szocho applies. Most ETFs and listed shares bought through a mainstream EU broker qualify.

Good news: losses count. You net gains and losses within the year. A net loss can also be set against gains of the two previous years and carried forward two years.

Trades outside that framework

Unlisted shares, a sale of your stake in a private company, or a broker that does not qualify fall outside the regime. You then pay 15% PIT plus 13% szocho.

The szocho stops once your total yearly base for it reaches 24 times the monthly minimum wage. In 2026 that is about HUF 7.75 million, and your salary or business income counts towards it.

Dividends and interest

Dividends and most interest pay 15% PIT plus 13% szocho, within the same cap. Interest on Hungarian retail government bonds is exempt from PIT. Foreign withholding tax on dividends is credited under the relevant treaty, as explained in Hungary's international tax treaties.

How can you pay less legally?

Use a TBSZ long-term investment account

A TBSZ (tartós befektetési számla) is a long-term account opened with a Hungarian bank or broker. You lock in deposits made in the opening year. The tax then depends on how long you keep it:

1. Close it within 3 years: normal 15% PIT applies.
2. Keep it 3 to 5 years: 10% PIT.
3. Keep it 5 years or more: 0% PIT on the whole gain.

No szocho is due on TBSZ income either. Honestly? For a resident planning to stay five years, this is the cleanest tool Hungary offers.

Prefer qualifying brokers

Using an EEA broker for listed products keeps you in the 15%-only regime. The same gain through a non-qualifying platform can cost 28%.

Time your property sale

Property gains lose taxable weight every year you hold. Waiting a few months can be worth more than any deduction.

How are crypto gains taxed in Hungary?

Since 2022 Hungary has a dedicated crypto regime. You pay 15% PIT on your yearly net income from crypto. No szocho is due.

Here's how it works:

• swapping one coin for another is not a taxable event;
• you are taxed when you convert to fiat or buy goods and services;
• losses offset gains in the same year and carry forward two years;
• small trades below 10% of the monthly minimum wage (about HUF 32,000) are exempt, within an annual limit.

You declare it yourself in the yearly return due on 20 May. The full rules are in cryptocurrency taxes in Hungary.

How is a property sale taxed in Hungary?

You pay 15% PIT on the gain. That is the sale price minus purchase cost, transfer costs and documented improvements. Then the taxable share drops with time:

No szocho applies to property gains. Non-residents pay the same 15% on Hungarian property: treaties almost always let Hungary tax land located there.

Residents vs non-residents: who pays what?

Hungarian tax residents pay on worldwide gains. Non-residents pay only on Hungarian-source income, and treaties usually limit that to property.

When does residence start? See the practical guide to obtaining tax residency in Hungary.

Is there an exit tax?

No, not for individuals. Hungary applies exit taxation only to companies, under the EU anti-avoidance rules. When you leave, your unrealised gains stay untaxed in Hungary. What matters is a clean departure, covered in the guide to ceasing your tax residency in Hungary.

Common mistakes (and what they cost)

• Using a non-qualifying broker for listed products → 13% szocho on top of 15% PIT, nearly doubling the bill.
• Closing a TBSZ a few weeks before the 5-year mark → paying 10% instead of 0% on the whole gain.
• Forgetting foreign broker gains because the pre-filled return omits them → back tax plus a tax penalty of up to 50% and late payment interest.
• Selling property in year 2 instead of year 5 → up to 13.5% of the gain lost to tax.
• Assuming crypto swaps are taxable and overpaying, or that fiat exits are not → wrong returns that need a self-revision.

Frequently asked questions

What is the capital gains tax rate in Hungary in 2026?

The base rate is a flat 15% personal income tax. Listed securities traded through a qualifying broker and crypto pay only that 15%. Other capital income, such as dividends, interest and unlisted share sales, adds 13% social contribution tax up to a yearly cap. Property gains are taxed at 15%, reduced by holding period to zero after five years.

Do Hungarian residents pay tax on foreign shares?

Yes. Residents are taxed on worldwide income, including gains at foreign brokers. Sales of listed securities through an EEA or treaty-country broker usually count as controlled capital market transactions, taxed at 15% only. You report them yourself in the annual return due on 20 May, since the pre-filled return from the tax authority does not include them.

Is there a holding-period exemption for shares in Hungary?

Not for ordinary accounts: a gain is taxed at 15% whatever the holding period. The exception is the TBSZ long-term investment account. Keep it 3 years and the rate drops to 10%. Keep it 5 years and gains are fully exempt. For real estate, the holding rule is automatic and reaches 0% from the fifth year.

Does Hungary have an exit tax for individuals?

No. Hungary's exit tax applies only to companies moving assets or their seat abroad. An individual who ceases Hungarian residence is not taxed on unrealised gains. After you leave, Hungary can tax only Hungarian-source income, which under most treaties means Hungarian real estate and income from work done in Hungary.

How are non-residents taxed on Hungarian property sales?

Non-residents pay 15% PIT on the gain from Hungarian property, with the same holding-period reduction as residents. After five full years the taxable part is zero. Your country of residence may also tax the gain, but it should give a credit or exemption for the Hungarian tax under the double tax treaty.

Do I pay social contribution tax on capital gains?

Only on some. Gains from controlled capital market transactions, crypto, TBSZ accounts and property carry no social contribution tax. Dividends, interest and gains outside the controlled framework pay 13% until your yearly base reaches 24 times the monthly minimum wage, about HUF 7.75 million in 2026, counting your work income too.

Related guides

• Cryptocurrency taxes in Hungary: the 15% crypto regime
• Hungary tax landscape overview
• How to become tax resident in Hungary
• How to cease your Hungarian tax residency
• Hungary's international tax treaties
• Capital gains tax in Romania
• Capital gains tax in Bulgaria
• All country tax guides

Sources

• National Tax and Customs Administration of Hungary (NAV)
• National Legislation Database – Act CXVII of 1995 on Personal Income Tax
• Magyar Nemzeti Bank – Hungarian central bank
• Government Debt Management Agency (ÁKK) – retail government securities
• European Commission – Taxation and Customs Union
• PwC Worldwide Tax Summaries – Hungary (secondary cross-check)

This guide is general information, not personalised tax advice. See how we research and review.