Hungary Withholding tax rates
Hungary Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
Hungary's withholding position on payments to non-residents: no withholding tax at all on dividends, interest or royalties paid to foreign COMPANIES (the Corporate Tax Act contains no charging provision for them), while payments of these kinds to non-resident INDIVIDUALS bear the flat 15% personal income tax of Szja tv. 8. §. Administered by the National Tax and Customs Administration (NAV).
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| Current value | structured — see the API |
|---|---|
| In force from | 2016-01-01 |
| Official source | 1995. évi CXVII. törvény a személyi jövedelemadóról (Szja tv.) 8. § (1): the tax is 'az adóalap 15 százaléka' - '15 percent of the tax base'; corporate side: no withholding-tax charging provision exists in 1996. évi LXXXI. törvény (Tao tv.) for dividends, interest or royalties paid to foreign companies |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The 0% corporate entries rest on the ABSENCE of a charging provision in the Corporate Tax Act, which cannot be quoted directly; it is evidenced by NAV's English guidance and PwC Worldwide Tax Summaries (Hungary, Corporate - Withholding taxes): 'Under the domestic rules, there is no withholding tax (WHT) on dividends, interest, or royalties paid to non-individuals.' The 15% individual rate is statutory (Szja tv. 8. § (1)), confirmed against the consolidated text portal, but the operative sentence was corroborated via secondary reproductions of the section rather than captured verbatim from the gazette page. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Hungary's answer depends entirely on WHO the recipient is, not on the payment type: companies receive dividends, interest and royalties gross (0%, no withholding tax exists for corporate recipients), while non-resident individuals bear the flat 15% personal income tax on the same payment types. A caller must therefore pick the recipient-specific entry from withholding_rates. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. For corporate recipients no directive or treaty relief is ever needed - there is nothing to relieve, since the Corporate Tax Act simply contains no withholding tax on outbound dividends, interest or royalties (interest and royalties have been exempt since 1 January 2004; dividends to companies since 1 January 2006). For individuals, a double-tax agreement can reduce the 15%; we do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Note Hungary's US treaty was terminated with effect from 1 January 2024, so US-resident individuals fall back on the domestic 15%.
Get it programmatically
curl https://euroref.dev/v1/hu/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/hu/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/hu/withholding-taxOther Hungary series: MNB central bank base rate (jegybanki alapkamat) · ÁFA standard rate (általános forgalmi adó, általános adómérték) · VAT registration threshold · Minimum wage (kötelező legkisebb munkabér / minimálbér), monthly gross · Public holidays (munkaszüneti napok) · CPI inflation (fogyasztóiár-index, year-on-year) · Corporate income tax rate (társasági adó) · Personal income tax rate (személyi jövedelemadó), flat · Statutory social-insurance contributions · Statutory default interest (késedelmi kamat) · MNB official exchange rates
The same figure elsewhere: Iceland · Ireland · Italy · Latvia · Lithuania · all 34