What changed in Hungary

Non-EU and non-EEA nationals need a visa and residence permit this corridor does not model

Immigration and visa

KIVA is a third vehicle worth comparing, a flat 10 percent replacing CIT and employer szocho together, but this corridor has not modelled it

Moving your company

The 2025 crypto criminal law episode is over, Act XXXVIII of 2026 repealed it, any content dated before August 2026 is stale

Crypto tax and legal status

Crypto losses do not offset other income, they generate a tax-equalisation credit usable for three years

Crypto tax and legal status

Tax only arises on exit to real economic value, holding and crypto-to-crypto swaps are not taxable events

Crypto tax and legal status

Crypto income is taxed at a flat 15 percent with no szocho at all, better than Hungarian dividends or interest

Crypto tax and legal status

Retaining profit in the Kft costs about 16.2 percent all-in, not the 9.3 percent CIT-and-HIPA figure alone, but retention still beats extraction

Moving your company

The POEM trap, incorporate a Kft and keep running it from the Netherlands, and the 9 percent evaporates

Moving your company

A director who is also a Kft member pays contributions on the minimum wage floor, whatever fee is actually paid

Moving your company

A Kft needs HUF 3,000,000 of share capital, the articles set the payment schedule, not a forced half upfront

Moving your company

A loss-making or thin-margin Kft still owes tax on a 2 percent profit-minimum floor, or has to declare why not

Moving your company

The innovation contribution exempts micro and small companies alone, but tests the whole group, not just the Hungarian entity

Moving your company

HIPA is the hidden extra, up to 2 percent on revenue, not profit, and it is payable even at a loss

Moving your company

Corporate income tax is 9 percent flat, the lowest in the EU, and has been since 2017

Moving your company

Whether Hungary gives a step-up on immigration is unresolved, and it decides whether the same gain gets taxed twice

Leaving home: exit tax and ties

The Dutch preservation assessment on a substantial interest now runs indefinitely, and Hungary does not fix that

Leaving home: exit tax and ties

Hungary charges companies to leave and lets individuals go for free, the asymmetry is the design

Leaving home: exit tax and ties

Hungary has a real corporate exit tax under ATAD, five instalments if you leave for the EU

Leaving home: exit tax and ties

Hungary allows dual citizenship freely, the constraint most Dutch applicants hit is on the Dutch side

Permanent residency and citizenship

Naturalisation needs eight years of residence and a Hungarian-language constitutional studies exam

Permanent residency and citizenship

What genuine relocation needs to look like, to protect every structure built on top of it

Residency routes

Permanent residence opens after five years of continuous lawful residence

Residency routes

Telework is a defined, written contract type under Hungarian law, it cannot be assumed or imposed informally

Employment law

Hungarian dismissal law is materially more employer-friendly than Dutch law, no UWV, no kantonrechter consent

Employment law

Two 2026 wage floors, minimalber and garantalt berminimum, feed almost every other Hungarian threshold in this corridor

Employment law

If Hungarian social security applies to you but you are not otherwise insured, HUF 12,300 a month is due with no invoice and no reminder

Healthcare coverage

The TAJ card is your entitlement key, and an EU citizen enrols with the registration certificate alone

Healthcare coverage

Hungarian labour law forces an employer to audit and approve a home office, which is exactly the evidence a permanent establishment claim needs

Permanent establishment risk

A foreign employer has Hungarian payroll duties the moment Hungarian social security applies, with no Hungarian company needed

Employer payroll obligations

If your salary already clears the szocho cap, later dividends carry a flat 15 percent, but raising salary to get there is not worth it

Social security

An A1 certificate switches off szocho entirely, and it is a fork, not a free benefit

Social security

The szocho cap on dividends is worth knowing precisely, salary eats the cap first

Social security

Employee and employer contributions run 18.5 and 13 percent, both uncapped on salary

Social security

Three different clocks govern this corridor, and none of them line up, so social security usually fires first

Social security

Hungary has not signed the cross-border Telework Framework Agreement, the corridor's single biggest fact

Social security

At moderate revenue, the sole-trader route beats the Kft, worth roughly 5 points of revenue a year

Personal income tax

KATA looks like the cheapest Hungarian regime and is a trap for almost every NaVi persona

Personal income tax

The atalanyado flat-rate sole-trader regime improved in 2026, the deemed expense ratio is 45 percent now, not 40

Personal income tax

Dividends to a non-resident individual carry 15 percent, dividends to a company carry zero

Personal income tax

Personal income tax is a flat 15 percent, on everything, with no brackets and no general allowance

Personal income tax

The Hungarian residence certificate is free, and it is the cheapest evidence in the whole corridor

Tax residency

Residents pay Hungarian tax on everything, non-residents only on Hungarian-source income

Tax residency

Dual residence is resolved by a 39-year-old treaty text, still binding and still carrying a modern anti-abuse layer

Tax residency

At 183 days in the calendar year, you become Hungarian tax resident automatically

Tax residency

Under 183 days does not save you if Hungary is your permanent home or centre of vital interests

Tax residency

Under 183 days in the calendar year, no permanent home, unlikely to become Hungarian tax resident

Tax residency

A Hungarian tax number is applied for on form T34, non-residents go to the Large Taxpayers Directorate

Local registrations

EU, EEA and Swiss citizens can work freely in Hungary, employed or self-employed

Right to work

The relaunched guest investor visa does not apply to you as an EU national

Immigration and visa

The lakcimkartya is a second, separate document, and it is the one that actually unlocks daily life

Immigration and visa

Registration certificate is due on the 93rd day from entry, not the 90th

Immigration and visa

EU and EEA nationals sit under Act I of 2007, not the 2024 immigration overhaul

Immigration and visa