Hungary — Taxes

A flat, simple income tax Hungary levies a flat 15% personal income tax, one of the simplest regimes in the EU, and a 9% corporate tax, the lowest headline rate in the bloc. The trade-off sits in consumption: VAT is 27%, the EU’s highest standard rate. There is no wealth tax.

The Guest Investor Programme is residence, not a passport Relaunched in late 2024, the programme grants a ten-year EU residence permit for 250,000 EUR in units of an approved Hungarian real-estate fund, or a 1 million EUR donation to a higher-education institution. There is no minimum-stay rule to hold it.

The road to citizenship Naturalisation is not part of the programme. It requires eight years of residence, a Hungarian-language exam and a constitutional-knowledge test — a separate, far longer path. Judge the Guest Investor route as a long-term EU residence base, not a passport plan.

Residency, tax residence and duties elsewhere Becoming Hungarian tax-resident turns on presence and your centre of life, not on merely holding the permit, and the permit does not remove obligations to a country that taxes on citizenship, such as the United States. Compare Hungary with the golden visas of Greece and Portugal, read our residency hub and tax hub, and see how each figure is checked in our methodology.