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Hungary × Tax & International Structuring
Tax & International Structuring in Hungary
Tax and structuring for businesses, investments and deals that cross borders. In Hungary, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Hungary for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Hungary at a glanceCentral & Eastern Europe
Budapest · Tuesday 3 November
20:06
Local time
- Currency
- HUF
- Working week
- Monday – Friday
- Dialling code
- +36
- Region
- Central & Eastern Europe
What the rules say in Hungary
Tax & International Structuring, the essentials
From the Hungary market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research59% of statements checked against a source9 checked against an official source21 checked against a secondary sourceChecked 2026-10-195 held back until checked against an official source9 topics include AI-written statements, not source-checkedNot yet professionally reviewed
The corporate income tax rate in Hungary is a flat 9% of the positive tax base (in force since 1 January 2017).
PwC Worldwide Tax Summaries · checked 2026-10-19Municipalities in Hungary levy a local business tax at a rate capped by law at 2%, on a base of net sales revenue reduced by the cost of goods sold, subcontractor costs, material costs, mediated services and R&D costs.
Rate is set by each municipality within the statutory cap.PwC Worldwide Tax Summaries · checked 2026-10-19The standard VAT rate in Hungary is 27% (as at mid-2026), with reduced rates of 18% and 5% for specified goods and services.
PwC Worldwide Tax Summaries · checked 2026-10-19Under Hungarian domestic rules there is no withholding tax on dividends, interest or royalties paid to non-individuals, including non-resident companies.
Withholding can apply to payments to individuals; anti-abuse rules may apply.PwC Worldwide Tax Summaries · checked 2026-10-19VAT-registered businesses in Hungary must report invoice data to the National Tax and Customs Administration (NAV) in real time through the Online Számla system; since 1 January 2021 this covers all B2B and B2C transactions regardless of amount.
Covers domestic invoices issued by VAT-registered taxpayers.eConnect · checked 2026-10-19Hungary applies the EU minimum tax rules (Pillar Two), including a qualified domestic minimum top-up tax; the first domestic top-up tax return, for the 2024 tax year, is due on 30 June 2026.
Applies to groups with consolidated revenue of at least EUR 750 million.PwC Worldwide Tax Summaries · checked 2026-10-19Personal income tax in Hungary is 15% for nearly all types of income.
Exemptions apply to some groups, such as young people under 25 and mothers with several children, up to limits.PwC Worldwide Tax Summaries · checked 2026-10-19Under Hungary's EKAER electronic road freight control system, from 1 January 2021 the reporting obligation applies only to notifiable products (the goods formerly classed as risky), and covers transport by any type of vehicle.
Scope has been narrowed over time to higher-risk goods.BDO Hungary · checked 2026-10-19
Read the full guide: Tax, accounting and statutory reporting · Licensing, sector rules and real estate
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Hungary
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Hungary.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Hungary
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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